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This book highlights the opportunity to both save taxes and save the environment by providing a thorough overview of both environmental taxes and tax incentives related to environmentally friendly investments and activities.
It gives an introduction to the general scope of the principles of environmental taxation and then provides analysis of tax measures in the field of direct and indirect taxation with regard to the environment in a representative set of 13 countries. Including some EU countries that are well ahead in developing incentives, along with emerging economies which may in future implement environmentally friendly tax measures. The book concludes with a comparative overview of the tax measures in the countries discussed.
For anyone working in environmental taxation or as a tax director this book is a valuable tool for cost-effective planning of investments which help save the environment. Although the book is aimed principally at tax practitioners, the overview of current tax regimes will serve as an invaluable reference for policymakers and academics.