Environmental taxes and charges : proceedings of a seminar held in Florence, Italy during the 47th Congress of the International Fiscal Association.: proceedings of a seminar held in Florence, Italy during the 47th Congress of the International Fiscal Association. (2016)

• Record Type: Book
• Other Names: International Fiscal Association., Congress, (47th) 1993 (Florence, Italy)
• 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.
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 2016
• Extent: 1 online resource (214 pages)
• Subjects: 336.1/6; Environmental impact charges -- Congresses; Environmental impact charges -- Law and legislation -- Congresses; Taxe écologique -- Droit -- Congrès; Taxe écologique -- Congrès; Environmental impact charges -- Law and legislation; Environmental impact charges; Conference papers and proceedings
• Languages: English
• ISBNs: 9789041186928; 9041186921
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.