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The Resource Environmental taxes : from an economic idea to a legal institution

Environmental taxes : from an economic idea to a legal institution

Label
Environmental taxes : from an economic idea to a legal institution
Title
Environmental taxes : from an economic idea to a legal institution
Creator
Subject
Language
eng
Summary
This doctoral dissertation concerns the legal drafting issues related to environmental taxes. What is left of the economic idea of an environmental tax after it has been recast as a legal institution? To what extent have environmental taxes been adjusted to the existing legal system and to what extent have their specific objectives been taken into account? How are we to promote the theoretical virtues of environmental taxes in practice and how can we avoid the pitfalls implicit in a sustainable tax policy? What kind of challenges and opportunities exist to change the tax mix? To answer these questions, the concept of an environmental tax is clarified and different kinds of environmental taxes systematized, the forces driving the emergence of an environmental tax policy in Western Europe are outlined, and the relationship between environmental taxes and other legal institutions is analysed. Particular attention is paid to the regulatory problems surrounding carbon tax legislation
http://library.link/vocab/creatorName
Määttä, K
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • environmental tax
  • environmental incentive
  • tax policy
  • VAT
  • deductions
  • energy tax
Label
Environmental taxes : from an economic idea to a legal institution
Instantiates
Publication
Extent
XXIII, 429 p.
Isbn
9789521400209
Label
Environmental taxes : from an economic idea to a legal institution
Publication
Extent
XXIII, 429 p.
Isbn
9789521400209

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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