ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.

This book highlights the opportunity to save taxes and the environment. It provides a thorough overview of both environmental taxes and tax incentives related to environmentally friendly investments and activities. It starts with a general introduction into the principles of environmental taxation and then, by looking at a set of 13 countries, the book provides an analysis of tax measures in the field of direct and indirect taxation with regard to the environment. It concludes with a comparative overview of the tax measures in the countries discussed.

Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in e

Environmental policies at both national and global levels have never been more important, and environmental taxes are a key part of any such policy, influencing business decisions and strategies. The Environmental Tax Handbook, written by the UK's leading adviser on Environmental Taxation, is a comprehensive and informative guide to the UK's established environmental taxes, such as the Climate Change Levy, the Landfill Tax, the Aggregates Levy, and the Air Passenger Duty. The book also covers the significant changes to taxing carbon in recent years, including the introduction of the carbon price floor and the carbon reduction commitment, as well as the EU emissions trading scheme. It explains, in clear and concise terms, the operation of each of these taxes, so that those called on to account for (or advise on) them will have a clear understanding of their compliance requirements and how these will affect their business. It also deals with some of the more complex and challenging aspects, such as how landfill tax applies to certain materials. The Environmental Tax Handbook gives practical guidance, as well as statutory and case law background, and will be useful for accountants, lawyers, and tax advisers. It will also help finance/tax managers in businesses with direct responsibility for environmental taxes, including waste management companies, quarries, airlines, and utility companies. It provides students and others interested in the development of environmental taxation in the UK a deeper understanding of the way in which these taxes seek to achieve environmental objectives. This second edition now covers carbon price floor, carbon reduction commitment, and air passenger duty. The chapters on the Landfill Tax and the Aggregates Levy are brought up-to-date, including Her Majesty's Revenue and Customs' latest guidance on the interpretation of the Landfill Tax lower rating legislation. [Subject: Taxation, Environmental Law]

A revised complete guide to environmental taxes, increasingly important in today's world. This book contains all relevant legislation and commentary, including the new rules on the climate change levy coming into force in 2001. It provides a practical understanding of these new and often complex taxes.

Aspect of the negative impact of human activities upon the environment hits the headlines on an almost daily basis. While differences remain between the major industrialized nations over the steps which should be taken to reduce that impact, many European countries, including the UK, have introduced rules to their tax systems to penalize those activities likely to cause most environmental damage, and have introduced tax incentives to reduce detrimental environmental impact. Businesses which are involved in any activity identified by the law as attracting an environmental tax penalty will need to know what their liabilities and obligations are. Equally, businesses eligible for environmental tax incentives will want to be in a position to claim their full entitlement to allowances. This book covers the UK "penalty" taxes - namely landfill tax, climate change levy, and the aggregates levy - as well as the topical issue of the EU emissions trading scheme and the system which allows companies a tax deduction for the costs of cleaning up contaminated land. The book also deals with the tax incentives, such as special benefit rules for cars with low CO2 emissions and tax incentives to encourage staff to cycle to work. The book provides a comprehensive guide to the current range of UK environmental taxes and incentives aimed at businesses potentially affected by them.

Energy and environmental finance (EEF) is an emerging global phenomenon. During the last few decades, many countries started monitoring EEF practices. Major components of these practices include costs, fraud, scandals, and more. Among several problems, the most prevalent is the lack of awareness about the issues of EEF among various stakeholders. The Handbook of Research on Energy and Environmental Finance 4.0 is an international reference that provides understanding and lessons learned in all aspects of EEF in individual, organizational, and societal experiences. This book examines research in the shape of experience, implementation, and application. Covering topics such as clean power, energy poverty, and environmental degradation, this book is a dynamic resource for academicians, researchers, professionals who work within the domains of EEF, EEF regulators, scholars of EEF, managers involved in EEF organizations, law practitioners involved in EEF regulations, auditors involved in audit and control systems of EEF, university professors, and students pursuing studies and research in EEF.