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
大学図書館所蔵 全31件
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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