Environmental Taxation Law

Environmental Taxation Law : Policy, Contexts and Practice

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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.
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Product details

  • Hardback | 654 pages
  • 160 x 236 x 42mm | 1,102.24g
  • Taylor & Francis Ltd
  • Ashgate Publishing Limited
  • Aldershot, England, United Kingdom
  • English
  • 0754623041
  • 9780754623045
  • 2,213,951

About John Snape

John Snape is a Lecturer in Law at the School of Law, University of Warwick, UK. He has written on property law and tax law, including environmental taxes and the 'greening' of non-environmental taxes. Jeremy de Souza was tax partner in a leading London law firm for many years and is now a consultant to a law firm, White and Bowker, in Winchester, UK. He is a leading authority on the taxation of property-based transactions (including those affected by environmental taxation issues) and, besides editing the Sweet and Maxwell looseleaf Land Taxation, is Chairman of the City of Westminster and Holborn Law Society's Revenue Committee.
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Table of contents

Contents: Authors' preface; Part I Prologue: Preliminaries; Regulated sectors. Part II Policy and Contexts: Introduction to part II; Institutional framework; Technical justifications; Regulatory context; Taxation context; International aspects; Conclusions on part II. Part III Practice: Introduction to part III. Design and implementation; Community law aspects; Aggregates levy; Climate change levy; Landfill tax; Customs' administrative model; Workplace parking levies; Road user charging schemes; The packaging regime route; Emissions and waste trading schemes; Policies in practice (1); Excise duties; Employee taxes; Business taxes; Policies in practice (2). Part IV Prospects and New Directions: Environmental taxes and the tax base; Government proposals; The EU emissions trading directive. Part V Provisional Assessment: The current state of play; Postscript; Bibliography; Index.
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Review quote

'...an ambitious and comprehensive review of environmental taxes in the UK. They have sought to do this in an extremely comprehensive treatise, which rightly combines environmental taxes with the entire range of economic instruments used by the Government to steer environmentally beneficial behaviour.' The Tax Journal 'Th[is] book will be extremely useful to a number of audiences...tax practitioners...environmental lawyers and policymakers...people in the EU...The strength of this book especially lies in both its focus on the multi-faceted context and its technical discussion of particular tax instruments.' British Tax Review '...intrinsically interesting.' Law Society Journal
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