Environmental Taxes [electronic resource]: Recent Developments in China and OECD Countries /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and DevelopmentContributor
Organisation for Economic Co operation and DevelopmentContent Provider
Organisation for Economic Co-operation and DevelopmentContent Provider
Paris : OECD Publishing,
1999.
Environmental taxes are receiving growing interest world-wide. From an environmental perspective, a key driver has been the search for more efficient and cost-effective approaches for implementing domestic environmental policies. From a fiscal policy perspective, growing pressures have been exerted to reduce income tax rates and to offset this by broadening the tax base. These reforms provide opportunities to introduce new environmental taxes in a revenue-neutral manner and simultaneously to achieve environmental and fiscal policy objectives. This volume presents recent developments in designing and implementing environmental taxes in China and OECD countries. Key challenges and opportunities are highlighted, including the role of removing or reforming existing distortionary subsidies that are damaging to the environment; restructuring existing taxes; and introducing new environmental taxes. The papers, which were presented at an OECD Workshop held in October 1998, provide the reader with a unique comparative analysis.
Rapporteur's Report by Ma Zhong and Alberto Majocchi -- Environmental Taxes in OECD Countries: An Overview by Jean Philippe Barde -- Environmentally-Related Taxes: A Tax Policy Perspective by Susan Himes and Flip de Kam -- Taxation and the Environment in China: Practice and Perspectives by Jinnan Wang, Chazhong Ge and Hintian Yan, Aiwa Song and Donsheng Wang, and Oifeng Liu -- Subsidy Policy and the Environment in China by Chazhong Ge, Shuting Gao, Jinnan Wang, Jintian Yang and Dong Cao -- Gains from Reducing Coal Support, with Particular Reference to the UK Experience by Jan Pieters -- Reform of Subsidies to the Enegy Sector: The Experience of Russia by Alexander Golub and Elena Strukova with E. Gurvich and E. Tsigelnik -- Reforming Agricultural Policies and the Enviornment: The Experience in OECD Countries by Wilfrid Legg -- SO2 Charge and Tax Policies in China: Experiment an dReform by Dong Cao, Jintian Yang and Chazhong Ge -- Energy Taxes - The Danish Model by Hans Larsen -- (Environmental) Energy Taxes: The Experience of Finland by gustav Teir -- Environmental Taxation of Transport by Stephen Perkins
Environmental taxes are receiving growing interest world-wide. From an environmental perspective, a key driver has been the search for more efficient and cost-effective approaches for implementing domestic environmental policies. From a fiscal policy perspective, growing pressures have been exerted to reduce income tax rates and to offset this by broadening the tax base. These reforms provide opportunities to introduce new environmental taxes in a revenue-neutral manner and simultaneously to achieve environmental and fiscal policy objectives. This volume presents recent developments in designing and implementing environmental taxes in China and OECD countries. Key challenges and opportunities are highlighted, including the role of removing or reforming existing distortionary subsidies that are damaging to the environment; restructuring existing taxes; and introducing new environmental taxes. The papers, which were presented at an OECD Workshop held in October 1998, provide the reader with a unique comparative analysis.
Bibliographic Level Mode of Issuance: Monograph
Taxation
Environment
Environmental impact charges
Environmental impact charges
Pollution
Pollution
Public Finance
Political Science
Law, Politics & Government
China in the Global Economy