Environmental taxation and revenue for development by Agnar Sandmo

Cover of: Environmental taxation and revenue for development | Agnar Sandmo

Published by United Nations University, World Institute for Development Economics Research in Helsinki .

Written in English

Read online


  • Environmental impact charges,
  • Carbon taxes,
  • Emissions trading,
  • Revenue,
  • Economic development

Edition Notes

Book details

StatementAgnar Sandmo.
SeriesWIDER discussion paper -- no.2003/86
ContributionsWorld Institute for Development Economics Research.
The Physical Object
Pagination25 p. ;
Number of Pages25
ID Numbers
Open LibraryOL19503954M
ISBN 109291905585

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Environmental Taxation and Revenue for Development This paper considers the role of global environmental taxes both as instruments for improving the global environment and as a source of revenue for funding economic development.

This paper considers the role of global environmental taxes both as instruments for improving the global environment and as a source of revenue for funding economic development. Environmental Taxation and Revenue for Development - Oxford Scholarship The taxation of externalities is the subject of this first of seven chapters that examine potential sources of development funding.

It considers the possible role of environmental taxes for Environmental taxation and revenue for development book : Agnar Sandmo. Request PDF | Environmental Taxation and Revenue for Development | This paper considers the role of global environmental taxes both as instruments for improving the global environment and as a Author: Agnar Sandmo.

Tax and the Environment This book highlights the opportunity to save taxes and the environment. It provides a thorough overview of both environmental taxes and tax incentives related to environmentally friendly investments and : This executive summary presents the argument for using taxation as a development tool rather than simply a source of revenue.

It also touches on some of the problem areas in tax systems including evasion, regressive personal income tax structures, and the failure to use taxes to improve environmental quality and general well-being.

Together, this summary and the table of contents of the book. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioural strategies, as well as many other relevant topics.

access the data. Detailed data on Environmentally related tax revenue is available on the OECD Statistical database; OECD database on Instruments used for environmental policy documents the use of environmentally related taxes (and a number of other environmental policy instruments).In addition to the revenues raised, the database gives information on the tax-base covered, the tax rates.

on taxation and development by the European Commission (), the establishment by the Development Assistance Committee of the OECD of an informal Task Force on Tax and Development, and the creation in of a DFID/NORAD-sponsored research center on “International Centre for Tax and Development.” 2 United Nations ().

By putting a price on pollution, do environmentally related taxes spur innovation. Does the design of the tax play a critical role. What is the effect of this innovation. In analysing these questions, the report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others.

It also covers a wide set of environmental issues and technologies, as. Environmentally related taxes are an important instrument for governments to shape relative prices of goods and services. The characteristics of such taxes included in the database (e.g.

revenue, tax base, tax rates, exemptions, etc.) are used to construct the environmentally related tax revenues with a breakdown by environmental domain: energy products (including vehicle fuels); motor.

Landfill tax in the UK. A landfill tax was introduced in the UK in to reflect the environmental cost of landfilling (e.g., greenhouse gas emissions), and also to reduce waste generation and boost recycling.

Thanks to the tax, the amount of waste sent to landfill decreased from 50 million tonnes in to 12 million tonnes in   a source of new tax revenue and a cost-effective way to reduce pollution emissions.

This paper examines potential environmental tax policy reforms. It focuses primarily on a carbon tax, which is the largest and most important potential new environmental tax. It also more briefly considers a range of other potential reforms.

Taxation Papers are written by the staff of the European Commission’s Directorate-General for Taxation and Customs Union, or by experts working in association with them.

Taxation Papers are intended to increase awareness of the work being done by the staff and to seek comments and suggestions for further analyses. TAXES, TAXATION AND THE TAX SYSTEM TAXES,TAXATION AND THE TAX SYSTEM ír Mokrý,CSc.,University of Economics in Bratislava State revenues fulfil an irreplaceable role and pur-pose in ensuring economic development and, in par-ticular, economic growth.

To find our way around them, some sort of classification is revenue raised from environmental taxation by the end of this Parliament.” This aspiration has been continued by the Conservative led government since and remains so today.

While policy makers may be encouraged towards environmental taxation, it is important to ensure that environmental taxation is. Environmental taxes in the EU. Inthe governments in the EU collected environmental tax revenue of EUR billion.

The value represents % of the EU gross domestic product (GDP) and % of the EU total government revenue from taxes and social contributions (‘TSC’) (see Table 1).

Table 1 presents the breakdown of environmental tax revenue by type of tax and payer. Taxation, Innovation and the Environment Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available.

We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals. Abdelmalki L., Mundler P.,Economy of the environment and sustainable development, De Boeck, Proceedings of the conference "Taxation and environment", RFFPn° Caruana N., La fiscalité environnementale.

Between tax imperatives and environmental objectives, a conceptual approach to environmental taxation, L'Harmattan, e.g., well-trained tax inspectors and an efficient revenue service.

Our ap-proach gets away fromthe false juxtaposition between positive and normative analyses of optimal taxes on the one hand, and studies of tax administration and political economy on the other. 1 Economists who have studied taxation and development have tended to.

Keywords: taxpolicy,taxadministration,tax reform, developing countries, fiscal policy 1. The Centrality of Taxation to Economic Development and Poverty Reduction Awell-functioning revenue system is a neces-sary condition for strong, sustained and inclu-sive economic development.

Revenue funds the public expenditure on physical, social and. This paper examines potential environmental tax policy reforms. It focuses primarily on a carbon tax, but also more briefly considers a range of other possible changes.

These include revising or eliminating various energy and environmental tax credits and deductions (many of which might become. Designing tax systems for a green economy transition Environmental taxes can contribute to a healthier planet and healthier people.

They also spur jobs and growth, are easy to administer and difficult to evade. However, meeting EU climate and other environmental policy targets will erode the existing base for these sort of taxes. Critical Issues in Taxation and Development Edited by Clemens Fuest and George R.

Zodrow Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. "Tax revenue and the marginal cost of public funds in Sweden," Journal of Public Economics, Elsevier, vol. 27(3), pagesAugust. Don Fullerton & Ann Wolverton, "The Case for a Two-Part Instrument: Presumptive Tax and Environmental Subsidy," NBER Working PapersNational Bureau of Economic Research, Inc.

Stavins, Robert, Revenue raising using environmental taxation 27 Reducing distortions in the wider economy through environmental taxation 30 Fiscal drivers 31 Social impacts 32 The impact of environmental taxes on equity 32 Addressing social impacts Figure The increase in tax revenue is mainly driven by taxes on natural resources Figure a: Domestic and external financial resources (USD billion, ) Figure b: Domestic and external financial resources (% GDP, ).

Tax: Actual Revenue Raised / Actual Revenue Raised / Revenue Forecast / Revenue Forecast / Revenue Forecast / Revenue. The taxation of income and profits Indirect taxation Some simple guiding principles 4. The taxation of agriculture Distinctive features for taxation Some influences on tax incidence The balance between agriculture and other sectors   He is a leading authority on the taxation of property-based transactions (including those affected by environmental taxation issues) and, besides editing the Sweet and Maxwell looseleaf Land Taxation, is Chairman of the City of Westminster and Holborn Law Society's Revenue.

ISBN 97 10 1 P Environmentally Related Taxes in OECD Countries ISSUES AND STRATEGIES ENVIRONMENT Environmentally Related Taxes in OECD Countries. 'Green taxation is an important subject. Recently in the UK, HM Treasury set out a definition of environmental taxes for the UK and has sought to increase the proportion of tax revenue raised by environmental taxation.

This is part of the EU agreement to encourage ''green tax'' reforms and increase their : Hardcover. The statistics basis for the development of the environmental taxes has been imposed by Eurostat, the Directorate-General for the Environment (European Commission) and the Directorate-General for Taxation and Customs Union, OCDE, AIE, according to whom the environmental tax is based on the environmentally polluting actions.

These taxes are somewhat regressive, but tax revenue could be used to offset that effect. The energy tax credits examined have small environmental effects and are an expensive way to achieve those small effects. A carbon tax would provide far more environmental benefit, and in a much more cost-effective way.

Environmental taxes include the climate change levy, the aggregates levy, landfill tax, the EU emissions trading scheme, the carbon reduction commitment and. Environmental Tax Revenue in Austria III. An Approach for an Environmental Tax Reform in Austria IV.

Macroeconomic Effects of the Environmental Tax Reform Approach V. Effects on Energy Demand and CO2 Emissions VI.

Summary and Conclusions 5. Environmental Tax Reform: Administrative and Compliance Costs of Energy. The U.S. has low environmental taxes relative to other advanced countries both in terms of tax revenue and GDP.

Figure 1 shows that the average environmental tax rate in other Organization for Economic Co-operation and Development (OECD) countries is percent of GDP while in the U.S. it is only percent of GDP. COVID Resources. Reliable information about the coronavirus (COVID) is available from the World Health Organization (current situation, international travel).Numerous and frequently-updated resource results are available from this ’s WebJunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus.

Taxation is, by and large, the most important source of government revenue in nearly all countries. According to the most recent estimates from the International Centre for Tax and Development, total tax revenues account for more than 80% of total government revenue in about half of the countries in the world – and more than 50% in almost every country.

Critical Issues in Environmental Taxation Volume IV: International and Comparative Perspectives Kurt Deketelaere, Janet E. Milne, Lawrence A.

Kreiser, and Hope Ashiabor. Provides detailed insights on the use of fiscal and market instruments to address the challenge of environmental. All Taxation and Revenue Department offices are closed to the public until Jan.

4. For questions and inquiries, please call TRD has allowed extensions for certain tax programs, for more information – Click Here - for Spanish Click Here. Self-Service Payment Plan.About this book.

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy.Fortunately, due to European Union obligations and especially to the adoption of the European currency 1, Italy has to strengthen both its tax effort and its tax revenue.

In this regard there may well be a role for environmental taxation, which could serve the twin targets of internalizing pollution effects and raising revenue.

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