Timothy O'Riordan

Ecotaxation (eBook, ePUB)

• Format: ePub

Produktbeschreibung

Ecotaxation covers two distinct ideas. To date, it has largely been associated with the 'polluter pays' principle, in the form of correctional charges imposed on activities which have a demonstrably damaging effect on the quality of life or the environment. The other involves a more ambitious policy shift, aiming to put taxation onto a different basis, away from income and labour, and onto resource-depleting and environmentally damaging activities. By going further, and directing the additional revenue towards environmentally supportive and socially improving ends, it can be part of the fiscal basis for sustainable development. This volume explores the history of both ideas, but with more emphasis on the wider-ranging policy alternatives that ecotaxation represents. The contributors look at the mixed records of the correctional economic instruments which have been introduced, suggesting that unless they are integrated into a more comprehensive package of reforms, they are not likely to have much effect on the direction of an already unsustainable economy. On the other hand, taxation has the potential not only to stimulate sustainable forms of economic activity but also, by lowering the costs of work and employment, to create jobs and greater social justice. At a time when governments' room for manoeuvre is being more and more restricted by conflicting social, economic and environmental commitments and pressures, revenue-neutral ecotaxation has a crucial role to play in reconciling those objectives and putting policy onto a new and lasting footing.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 352
• Erscheinungstermin: 23. April 2014
• Englisch
• ISBN-13: 9781134170890
• Artikelnr.: 40830537

Autorenporträt

Timothy O'Riordan is Professor of Environmental Sciences at the University of East Anglia and is Associate Director of the Centre for Social and Economic Research on the Global Environment (CSERGE).

Inhaltsangabe

Part I: Setting the Scene - Editorial Introduction
Ecotaxation and the Sustainability Transition
Environmental Tax Design
Editorial Introduction
Hypothecation: a View from the Treasury
Functional Hypothecation as a Potential Solution
Green Accounting: Monitoring and Policy Implications
Part II: The Double Dividend Debate - Editorial Introduction
Economic Tax Reform in Europe: Opportunities and Obstacles
Environmental Taxation and the Double Dividend: Fact or Fallacy
Part III: Ecotaxation in Practice - Editorial Introduction
Environmental Taxation: Experience of OECD Countries
Environmental Taxation in The Netherlands
Pricing Water Properly
Towards Implementation Realities
The UK Landfill Tax
The British Columbia Sustainability Fund
Editorial Conclusion