352 Pages
by Routledge

352 Pages
by Routledge

Ecotaxation covers two distinct ideas. To date, it has largely been associated with the 'polluter pays' principle, in the form of correctional charges imposed on activities which have a demonstrably damaging effect on the quality of life or the environment. The other involves a more ambitious policy shift, aiming to put taxation onto a different basis, away from income and labour, and onto... Read more
Part I: Setting the Scene - Editorial Introduction * Ecotaxation and the Sustainability Transition * Environmental Tax Design * Editorial Introduction * Hypothecation: a View from the Treasury * Functional Hypothecation as a Potential Solution * Green Accounting: Monitoring and Policy Implications * Part II: The Double Dividend Debate - Editorial Introduction * Economic Tax Reform in Europe: Opportunities and Obstacles * Environmental Taxation and the Double Dividend: Fact or Fallacy * Part III: Ecotaxation in Practice - Editorial Introduction * Environmental Taxation: Experience of OECD Countries * Environmental Taxation in The Netherlands * Pricing Water Properly * Towards Implementation Realities * The UK Landfill Tax * The British Columbia Sustainability Fund * Editorial Conclusion

Biography

Timothy O'Riordan is Professor of Environmental Sciences at the University of East Anglia and is Associate Director of the Centre for Social and Economic Research on the Global Environment (CSERGE).