ABSTRACT
The theoretical arguments for environmental taxes and other types of economic instruments for environmental protection have been discussed extensively in the literature. Rather less well discussed has been the extremely complex form that such instruments have in fact taken in practice. Environmental Taxation Law: Policy, Contexts and Practice examines the legal implications of introducing environmental taxes and other economic instruments into the regulatory framework of UK law. In doing so, it analyzes and explains the difficulties of grafting environmental taxes onto the complexities of existing regulatory structures, not all of which, of course, were originally devised with environmental considerations in mind. Although the focus of the book is the UK's pioneering implementation of a web of distinct yet interrelated policy measures, it locates the UK's taxes and instruments not simply in their broader context of market and environmental regulation, but also in the contexts of European and international law.
TABLE OF CONTENTS
part |53 pages
Prologue
chapter |34 pages
Preliminaries
chapter |18 pages
Regulated Sectors
part |173 pages
Policy and Contexts
chapter |6 pages
Introduction to Part II
chapter |46 pages
Institutional Framework
chapter |16 pages
Technical Justifications
chapter |38 pages
Regulatory Context
chapter |20 pages
Taxation Context
chapter |42 pages
International Aspects
chapter |4 pages
Conclusions on Part II
part |252 pages
Practice
chapter |2 pages
Introduction to Part III
chapter |220 pages
Part III, Section A Environmental Levies and Other Economic Instruments
chapter |72 pages
Division 1 General
chapter |14 pages
Design and Implementation
chapter |56 pages
Community Law Aspects
chapter |52 pages
Division 2 National Taxes
chapter |8 pages
Aggregates Levy
chapter |12 pages
Climate Change Levy
chapter |10 pages
Landfill Tax
chapter |20 pages
Customs' Administrative Model
chapter |12 pages
Division 3 Local Levies
chapter |4 pages
Workplace Parking Levies
chapter |6 pages
Road User Charging Schemes
chapter |24 pages
Division 4 Other Economic Instruments
chapter |8 pages
The Packaging Regime Route
chapter |14 pages
Emissions and Waste Trading Schemes
chapter |58 pages
Division 5 The Instruments in Operation
chapter |56 pages
Policies in Practice (1)
chapter |28 pages
Part III, Section B Greening the UK Tax System
chapter |22 pages
Division 1 Removing Subsidies and Creating Incentives
chapter |4 pages
Division 2 The Provisions in Operation
chapter |2 pages
Policies in Practice (2)
part |53 pages
Prospects and New Directions
chapter |16 pages
Environmental Taxes and the Tax Base
chapter |14 pages
Government Proposals
chapter |22 pages
The EU Emissions Trading Directive
part |9 pages
Provisional Assessment