دانلود کتاب Taxation for Environmental Protection: A Multinational Legal Study

فهرست مطالب :

CONTENTS......Page 6
PREFACE......Page 8
1. Introduction and Overview......Page 12
Fiscal Measures as a Policy Alternative......Page 13
Strengths and Weaknesses of the Direct Regulation Strategy......Page 14
The Marketable Pollution Rights Alternative......Page 16
The Role of Fiscal Measures......Page 17
Terminology......Page 18
Types of Environmental Fiscal Measures......Page 19
Important Considerations in Environmental Tax Policy......Page 21
Need for Coherency in Tax Policy......Page 22
Organization of the Studies......Page 23
2. Environmental Fiscal Policy in France......Page 26
Public Funds and the Environment: An Attempted Definition of an Environmental Fiscal Policy......Page 27
The Diversity of the Public Funds Allocated for Environmental Policies......Page 29
The Legal Status of Some Environmental Taxes......Page 39
Conclusion......Page 70
Institutional Background......Page 76
General Considerations Affecting Taxes and Environmental Protection in German Law and Policy......Page 77
The Existing Tax Law......Page 92
Environmentally Directive Special Taxes and Fees (Sonderabgaben)......Page 106
Environmentally Directive Tax Reform Proposals......Page 112
Conclusion......Page 117
Institutional Background......Page 131
Environmental Policy and Income Tax Rules......Page 133
Income Tax Rules......Page 137
Fiscal Initiatives......Page 150
5. Environmental Taxes in the United Kingdom......Page 170
The Legislative Authorities......Page 172
General Principles of the Income Tax System and How They Affect the Environment......Page 178
Provisions that Provide a Tax Benefit, but that Are Not Slanted to Favor Environmental Issues......Page 183
Initiatives......Page 185
Institutional Background......Page 193
Compatibility of Tax and Environmental Policies......Page 197
Tax Initiatives......Page 213
C......Page 246
E......Page 247
G......Page 248
N......Page 249
R......Page 250
V......Page 251
W......Page 252
ABOUT THE EDITORS AND CO-AUTHORS......Page 254