| Description |
1 online resource (xix, 478 pages) : illustrations |
| Series |
IBFD doctoral series, 1570-7164 ; v. 47 |
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Doctoral series ; v. 47.
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| Contents |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- List of Abbreviations -- Chapter 1: Contextualizing the Problem -- 1.1. Executive summary -- 1.2. Book structure -- 1.3. Book outline -- Chapter 2: Classification of Environmental Taxes -- 2.1. Introduction -- 2.2. The need for a change in paradigm in the design of environmental policy -- 2.2.1. Establishing the instrument to promote the environmental objectives -- 2.2.1.1. A carbon price -- 2.2.1.2. Subsidies -- 2.2.1.3. A prohibition -- 2.2.1.4. A tax or fee -- 2.2.1.5. Fiscal versus regulatory taxes |
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2.2.2. Environmentally related versus environmental tax -- 2.2.2.1. Classifying taxing forms according to their ability to positively influence the environment -- 2.2.2.1.1. An indirect, in rem tax -- 2.2.3. How is the environmental tax to be applied? -- 2.2.3.1. Value-added (type) taxes -- 2.2.3.2. Sales tax -- 2.2.3.3. Excise taxes -- 2.2.3.4. Ad valorem or in rem -- 2.2.3.5. Manufacturers' or retail excise tax -- 2.2.3.6. Partial conclusion and the way forward -- 2.2.4. Identifying environmental taxes according to the item subject to tax -- 2.2.4.1. Introduction |
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2.2.4.2. Defining environmental taxes -- 2.2.4.3. The items subject to tax -- 2.2.4.3.1. Transport -- 2.2.4.3.2. Motor vehicles -- 2.2.4.3.3. Natural resources -- 2.2.4.3.4. Pollution -- 2.2.4.3.5. Energy and its interrelation with carbon content -- 2.2.5. Interim conclusion regarding the environmental tax envisioned in the MCTT -- 2.3. Identifying the legal instrument -- 2.3.1. Domestic tax legislation -- 2.3.2. Issuing a harmonizing instrument for the coordination of domestic tax legislation -- 2.3.3. A tax treaty -- 2.3.3.1. Bilateral tax treaty coordinated by a model agreement |
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2.3.3.2. A multilateral carbon tax treaty -- 2.4. Conclusion -- Chapter 3: Principled and Environmental Policy Structures Supporting the Development of the Proposed MCTT -- 3.1. Introduction -- 3.2. The models of environmental regulation -- 3.3. The core principles of environmental regulation and taxation -- 3.3.1. The "polluter pays" principle -- 3.3.2. The principle of prevention -- 3.3.3. Precautionary principle -- 3.3.4. Interim conclusion -- 3.4. Secondary principles of environmental taxation -- 3.4.1. Principle of common but differentiated responsibilities |
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3.4.2. Principle of free trade while supporting environmental objectives -- 3.5. General principles of environmental taxation -- 3.5.1. The 1972 Stockholm Declaration -- 3.5.2. UN Rio Declaration -- 3.5.3. Rio+20 outcome document -- 3.5.4. The Paris Agreement -- 3.5.5. How these principles are to be advanced under the proposed MCTT -- 3.6. Linking to tax -- 3.7. The legal basis for the admission of the proposed MCTT under the UN environmental framework -- 3.8. The WTO and environmental protection -- 3.9. Conclusion -- Chapter 4: The Fossil Fuel Industry -- 4.1. Introduction |
| Summary |
This book proposes a multilateral framework through which countries may tax mineral resources (oil, gas and coal) and capture the full polluting potential of those energy resources through the tax. The framework is designed so that the tax is only levied once through the mineral resources' production chain. A compensation mechanism is proposed to account for non-combusted carbon by-products. The book thus addresses the following issues: - which type of tax is the most appropriate to capture oil, gas and coal's polluting ability; - what the best framework is to propose a multilateral environmental tax; - what the best legal instrument is to support an environmental tax applied under the defined terms; - the compatibility of the proposed tax with international trade regulations; and - which is the most suitable intergovernmental organization to host the legal instrument and to administer the aforementioned tax. The research draws from the existing principles of environmental regulations and international environmental agreements (such as the UN Framework Convention on Climate Change, the Kyoto Protocol and the Paris Agreement) to place the proposed Multilateral Carbon Tax Treaty within the framework of environmental protection and establish a dialogue between the environmental legal framework and the proposed tax instrument of resource mobilization. The book further explains why the Paris Agreement has provided the international community with the right momentum for a new tax framework to be adopted within the dual context of tax and environmental law |
| Notes |
"Thesis submitted to the Vienna University of Economics and Business (Wirtschafts Universität Wien) in fulfilment of the requirements for the degree of Doctor in Law (Doktorin der Rechtswissenschaften). Degree awarded on 19 October 2016." |
| Bibliography |
Includes bibliographical references (pages 439-478) |
| Notes |
Print version record |
| Subject |
Carbon taxes.
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Double taxation -- Treaties
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LAW -- Administrative Law & Regulatory Practice.
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Carbon taxes
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Double taxation
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| Genre/Form |
dissertations.
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Academic theses
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Treaties
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Academic theses.
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Thèses et écrits académiques.
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| Form |
Electronic book
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| ISBN |
9789087225117 |
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9087225113 |
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9789087225124 |
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9087225121 |
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