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Environmental taxes and fiscal reform

Record Type:	Electronic resources : Monograph/item
Title/Author:	Environmental taxes and fiscal reform/ edited by Laura Castellucci and Anil Markandya.
other author:	Castellucci, Laura.
Published:	Houndmills, Basingstoke ;Palgrave Macmillan, : 2013.,
Description:	1 online resource (vi, 273 p.) :ill. :
Subject:	Environmental impact charges. -
Online resource:	http://www.palgraveconnect.com/doifinder/10.1057/9780230392403
ISBN:	9780230392403 (electronic bk.)

Environmental taxes and fiscal reform
Environmental taxes and fiscal reform[electronic resource] /edited by Laura Castellucci and Anil Markandya. - Houndmills, Basingstoke ;Palgrave Macmillan,2013. - 1 online resource (vi, 273 p.) :ill. - Central issues in contemporary economic theory and policy. - Central issues in contemporary economic theory and policy..

Includes bibliographical references and index.

Preface / L.Castellucci & A. Markandya -- PART I: GENERAL ISSUES -- Environmental Taxation: What Have We Learned in the Last Thirty Years? / A.Markandya -- Market-Based Instruments in CEE Countries: Much Ado About Nothing / M. Scasny & V. Maca -- PART II: DISTRIBUTIONAL ISSUES -- Environmental Fiscal Reform in East and Southern Africa and its Effects on Income Distribution / D. Slunge & T. Sterner -- Environmental Quality and Income Inequality: The Impact of Redistribution on Direct Household Emissions in Italy / L. Castellucci, A. d'Amato & M. Zoli -- PART III: CARBON TAXATION -- Carbon Pricing as an Effective Instrument of Climate Policy: Searching for an Optimal Policy Instrument / A. Ansuategi & I. Galarraga -- Green Taxes on Aviation: The Case of Italy. The Proposal of the Green Taxation Matrix / A. Markandya & E. C. Ricci -- Is it Time for a Revival of ETR in Italy? Energy Elasticities and Factor Substitutability for Manufacturing Firms / R. Bardazzi, F. Oropallo & M.G. Pazienza -- Financing Public Expenditure via Emissions Taxation under International Emissions Trading: Is there any Scope for Emission Tax Harmonization? / A. d'Amato & A. Spisto.

The best fiscal system for a country is the one that allows maximum revenue in the long run, satisfying both efficiency and equity. Environmental taxes are consistent with these criteria. Not only it is fair to tax 'bads', such as pollution or excessive use of natural resources, rather than 'goods', such as labor and profits, it is a known result in the received literature that green taxes have a positive effect on the development and diffusion of new technologies. GDP (and possibly employment) increases will follow, which in turn secure an increase in the long run tax revenue. This book aims to encourage the study of fiscal reforms ₆ consistent with ongoing environmental problems - by addressing a variety of efficiency and equity related issues under different perspectives and in relation to different countries. Moreover the book emphasises that 'green tax reform' requires further action than the introduction of one or two green taxes.

ISBN: 9780230392403 (electronic bk.)

Source: 570459Palgrave Macmillanhttp://www.palgraveconnect.comSubjects--Topical Terms:

238519
Environmental impact charges.
Index Terms--Genre/Form:

96803
Electronic books.

LC Class. No.: HJ5316 / .E58165 2013

Dewey Class. No.: 336.2/783337

Environmental taxes and fiscal reform
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245 0 0 $a Environmental taxes and fiscal reform $h [electronic resource] / $c edited by Laura Castellucci and Anil Markandya.
260 $a Houndmills, Basingstoke ; $a New York : $c 2013. $b Palgrave Macmillan,
300 $a 1 online resource (vi, 273 p.) : $b ill.
490 1 $a Central issues in contemporary economic theory and policy
504 $a Includes bibliographical references and index.
505 0 $a Preface / L.Castellucci & A. Markandya -- PART I: GENERAL ISSUES -- Environmental Taxation: What Have We Learned in the Last Thirty Years? / A.Markandya -- Market-Based Instruments in CEE Countries: Much Ado About Nothing / M. Scasny & V. Maca -- PART II: DISTRIBUTIONAL ISSUES -- Environmental Fiscal Reform in East and Southern Africa and its Effects on Income Distribution / D. Slunge & T. Sterner -- Environmental Quality and Income Inequality: The Impact of Redistribution on Direct Household Emissions in Italy / L. Castellucci, A. d'Amato & M. Zoli -- PART III: CARBON TAXATION -- Carbon Pricing as an Effective Instrument of Climate Policy: Searching for an Optimal Policy Instrument / A. Ansuategi & I. Galarraga -- Green Taxes on Aviation: The Case of Italy. The Proposal of the Green Taxation Matrix / A. Markandya & E. C. Ricci -- Is it Time for a Revival of ETR in Italy? Energy Elasticities and Factor Substitutability for Manufacturing Firms / R. Bardazzi, F. Oropallo & M.G. Pazienza -- Financing Public Expenditure via Emissions Taxation under International Emissions Trading: Is there any Scope for Emission Tax Harmonization? / A. d'Amato & A. Spisto.
520 $a The best fiscal system for a country is the one that allows maximum revenue in the long run, satisfying both efficiency and equity. Environmental taxes are consistent with these criteria. Not only it is fair to tax 'bads', such as pollution or excessive use of natural resources, rather than 'goods', such as labor and profits, it is a known result in the received literature that green taxes have a positive effect on the development and diffusion of new technologies. GDP (and possibly employment) increases will follow, which in turn secure an increase in the long run tax revenue. This book aims to encourage the study of fiscal reforms ₆ consistent with ongoing environmental problems - by addressing a variety of efficiency and equity related issues under different perspectives and in relation to different countries. Moreover the book emphasises that 'green tax reform' requires further action than the introduction of one or two green taxes.
588 $a Description based on print version record.
650 0 $a Environmental impact charges. $3 238519
650 0 $a Fiscal policy $x Environmental aspects. $3 238520
650 0 $a Taxation $x Environmental aspects. $3 238521
650 7 $a BUSINESS & ECONOMICS / International / Taxation $2 bisacsh $3 236281
655 4 $a Electronic books. $2 local. $3 96803
700 1 $a Castellucci, Laura. $3 238517
700 1 $a Markandya, Anil, $d 1945- $3 238518
776 0 8 $i Print version: $t Environmental taxes and fiscal reform. $d Houndmills, Basingstoke ; New York : Palgrave Macmillan, 2013 $z 9780230392397 $w (DLC) 2012012334 $w (OCoLC)782128073
830 0 $a Central issues in contemporary economic theory and policy. $3 238516
856 4 0 $3 Palgrave Connect $u http://www.palgraveconnect.com/doifinder/10.1057/9780230392403
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