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  • Environmental taxes : an introductory analysis
    Määttä, Kalle, 1959-
    Environmental taxes differ from each other according to the functions they serve and the manner in which they are implemented. This study highlights the appropriateness of different kinds of ... environmental taxes against a rigorous framework of theory and case study evidence. The purpose of this book is to analyse the way in which environmental taxes are categorized and which factors affect the effectiveness and efficiency of the different kinds of environmental taxes in practice. This pragmatic approach is emphasized along with the multiplicity of regulatory problems such as: At what level should the environmental tax rate be set? What is the proper time schedule for introducing an environmental tax? What are the most appropriate taxable characteristics and how should they be determined? What activities should be exempt from environmental taxation? How can tax relief be implemented? These are only some of the regulatory problems explored in this study, which also encompasses an examination of the theory of regulation. The author argues that economists have often paid too little attention to the administrative and legal issues concerning the implementation of legislation, such as environmental tax laws, which are of course vital to the success of any potential policy. Lawyers too have in turn neglected the theory of regulation, which would assist in analyising problems in a future-oriented way. Environmental taxes will therefore be of great interest to a wide audience of environmental economists, law and economics scholars as well as policymakers.--Back cover.
    Type of material - book
    Publication and manufacture - Cheltenham : E. Elgar, cop. 2006
    Language - english
    ISBN - 1-84376-669-8; 978-1-84376-669-8
    COBISS.SI-ID - 19814374

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· Prosti p.
C1 MÄÄTTÄ K. Environmental taxes
IN: 000230264 · Prosti p.
C1 MÄÄTTÄ K. Environmental taxes
IN: 000230264 		available - outside loan, loan period: 1 months
Skladišče
 0000051668
IN: 000230047 Skladišče
 51668
IN: 000230047 		available - outside loan, loan period: 1 months
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