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Environmental Taxes
Kalle Määttä
其他書名
From an Economic Idea to a Legal Institution
出版Finnish Lawyers' Pub., 1997
ISBN952140020X9789521400209
URLhttp://books.google.com.hk/books?id=254pAQAAMAAJ&hl=&source=gbs_api
註釋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.