Environmental taxes and charges : proceedings of a seminar held in Florence, Italy, in 1993, during the 47th Congress of the International Fiscal Association
著者
書誌事項
Environmental taxes and charges : proceedings of a seminar held in Florence, Italy, in 1993, during the 47th Congress of the International Fiscal Association
（IFA Congress seminar series, v. 18d）
Kluwer Law International, c1995
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内容説明・目次
内容説明
This study analyzes the experiences that have occured with eco-taxes in existence or whose introduction is being planned. It includes different taxes/charges in use along with the motives underlying the taxes/charges, and consequences for the environment, revenue and internal competition.
目次
- Part I: General Questions. Taxation and Environment: Theoretical Framework
- S. Smith. Eco-taxes, Neutrality and Competition
- S.-O. Lodin. Some Legal Issues Raised by Eco-Taxes
- X. Oberson. Part II: Energy Taxation. The Rationale behind Energy Taxation
- A. Majocchi. The European Commission's Proposal of an Energy-Carbon Tax
- A. Majocchi. Energy and Environment Taxation in Selected Countries: Denmark, Finland, Norway, Sweden, the United States. Effects on International Trade and Competition - the Swedish Case
- S.-O. Lodin. Part III: Taxation and Transport. Taxation and Transport
- S. Smith. Rate Differentials as Instruments for Environmental Policy
- H. Kogels. Part IV: Taxes on Products and Charges and Other Measures with Environmental Motives. Environmental Taxes on Products
- X. Oberson. Environmental Charges
- M. Rodi. Tax Expenditures for Environmental Purposes
- M. Rodi. Part V: Country Surveys. Eco Taxes in OECD Countries: A Survey
- OECD 1992. Eco-Taxes in Selected Countries. Part VI: Summary of Proceedings
- B. Bracewell-Miles.
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