Subjects:

Environmental Law, Taxation

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.

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.