Title: Ecotaxation /
Authors: O'Riordan, Timothy.
Publisher: St. Martin's Press,
Year: 1997
Subjects: Environmental impact charges; Environmental impact charges Cross-cultural studies.
Abstract: 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.
Contents: Pt. 1. Setting the scene. Editorial introduction -- Ecotaxation and the sustainability transition / Tim O'Riordan -- Environmental tax design / Stephen Smith -- Editorial introduction to the hypothecation debate. Hypothecation : a view from the treasury / Michael Spackman -- Functional hypothecation as a potential solution / Geoff Mulgan -- Green accounting : monitoring and policy implications / Giles Atkinson and Kirk Hamilton -- Pt.2. The double dividend debate. Editorial introduction to the double dividend debate. Economic tax reform in Europe : opportunities and obstacles / David Gee -- Environmental taxation and the double dividend : fact or fallacy? / Peter Bohm -- On the dividends from environmental taxation / Paul Ekins -- Taxing pollution instead of jobs / Terry Barker -- Reflections on the double dividend debate / Daniel McCoy --