The Resource Highlights of the United Nations Handbook on Carbon Taxation
Highlights of the United Nations Handbook on Carbon Taxation
Resource Information
The item Highlights of the United Nations Handbook on Carbon Taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Highlights of the United Nations Handbook on Carbon Taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article explores some of the highlights of the United Handbook on Carbon Taxation that was produced by the Subcommittee on Environmental Taxation under the mandate of the United Nations (UN) Committee of Experts on International Cooperation in Tax Matters. The article analyses the existing international environmental agreements and the principles of international environmental law that provide the legal backdrop for the development of a carbon tax approach. It further considers the conceptual dimension of the terminology employed to frame carbon taxes. In doing so, the article points to three main conceptual lacunes in this field, specifically, the absence of international consensus on the definition currently used for carbon pricing, environmental taxation, and fossil fuel subsidies. At the same time, it highlights the breakthrough definition proposed by the committee for ''carbon taxation'', the first of its kind, even if only for the purposes of the Handbook. In addition to providing a thorough review of the main policy approaches introduced in the Handbook in forwarding a carbon tax, the article also explores forward-looking areas in which further work can be done. Such areas include the application of carbon taxation in niche markets such as aviation and maritime transport
- Language
- eng
- Label
- Highlights of the United Nations Handbook on Carbon Taxation
- Title
- Highlights of the United Nations Handbook on Carbon Taxation
- Language
- eng
- Summary
- This article explores some of the highlights of the United Handbook on Carbon Taxation that was produced by the Subcommittee on Environmental Taxation under the mandate of the United Nations (UN) Committee of Experts on International Cooperation in Tax Matters. The article analyses the existing international environmental agreements and the principles of international environmental law that provide the legal backdrop for the development of a carbon tax approach. It further considers the conceptual dimension of the terminology employed to frame carbon taxes. In doing so, the article points to three main conceptual lacunes in this field, specifically, the absence of international consensus on the definition currently used for carbon pricing, environmental taxation, and fossil fuel subsidies. At the same time, it highlights the breakthrough definition proposed by the committee for ''carbon taxation'', the first of its kind, even if only for the purposes of the Handbook. In addition to providing a thorough review of the main policy approaches introduced in the Handbook in forwarding a carbon tax, the article also explores forward-looking areas in which further work can be done. Such areas include the application of carbon taxation in niche markets such as aviation and maritime transport
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 11 ; p. 897-914
- http://library.link/vocab/creatorName
- Falcão, T
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- UN
- carbon tax
- environmental tax
- emission rights
- border tax adjustment
- air transport
- shipping
- Label
- Highlights of the United Nations Handbook on Carbon Taxation
- Label
- Highlights of the United Nations Handbook on Carbon Taxation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Highlights-of-the-United-Nations-Handbook-on/qR5deAbER40/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Highlights-of-the-United-Nations-Handbook-on/qR5deAbER40/">Highlights of the United Nations Handbook on Carbon Taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Highlights-of-the-United-Nations-Handbook-on/qR5deAbER40/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Highlights-of-the-United-Nations-Handbook-on/qR5deAbER40/">Highlights of the United Nations Handbook on Carbon Taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
