The Resource Highlights of the United Nations Handbook on Carbon Taxation

Highlights of the United Nations Handbook on Carbon Taxation

Label
Highlights of the United Nations Handbook on Carbon Taxation
Title
Highlights of the United Nations Handbook on Carbon Taxation
Creator
Subject
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
Instantiates
Publication
Label
Highlights of the United Nations Handbook on Carbon Taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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