| Description |
x, 201 pages ; 21 cm |
| Series |
IFA congress seminar series ; 18d |
|
IFA congress seminar series ; 18d
|
| Contents |
Introduction / Sven-Olof Lodin -- Taxation and the Environment: Theoretical Framework / Stephen Smith --Eco-taxes, Neutrality and Competition / Sven-Olof Lodin -- Some Legal Issues Raised by Eco-taxes /Xavier Oberson -- The Rationale behind Energy Taxation / Alberto Majocchi -- The European Commission's Proposal of an Energy-Carbon Tax / Alberto Majocchi --Energy and Environment Taxation in Selected Countries: Denmark, Finland, Norway, Sweden, United States --Effects on International Trade and Competition - the Swedish Case / Sven-Olof Lodin -- Taxation and Transport / Stephen Smith -- Rate Differentials as Instrument for Environmental Policy / Han Kogels --Environmental Taxes on Products / Xavier Oberson --Environmental Charges / Michael Rodi -- Tax Expenditures for Environmental Purposes / Michael Rodi -- Eco-taxes in OECD Countries: a Survey, OECD 1992 --Eco-taxes in Selected Countries -- Summary of Proceedings / Barry Bracewell-Milnes |
| Notes |
(IFA congress seminar series |
| Subject |
Environmental impact charges -- Congresses.
|
| Genre/Form |
Conference papers and proceedings.
|
| Author |
International Fiscal Association. Congress (47th : 1993 : Florence, Italy)
|
| LC no. |
95017922 |
| ISBN |
9041100687 (pb : alk. paper) |
|
