European Environmental Tax Law and Policy: Greenspeak !

2000 ◽  
pp. 361-377
Author(s):  
K. Deketelaere
Keyword(s):  
Tax Law ◽  
Environmental Tax ◽  
Law And Policy

NAFTA Tax Law and Policy

2005 ◽  
Author(s):  
Arthur J. Cockfield
Keyword(s):  
Tax Law ◽  
Law And Policy

GREEN TAX LEGISLATION FOR SUSTAINABLE DEVELOPMENT IN CHINA

2018 ◽  
Vol 63 (04) ◽  
pp. 1059-1083
Author(s):  
ZHONGFA MA ◽  
JIANFU ZHAO ◽  
JIAHUI NI
Keyword(s):  
Sustainable Development ◽  
Environmental Pollution ◽  
Environmental Protection ◽  
Comprehensive System ◽  
Tax Law ◽  
Environmental Tax ◽  
Legal Regime ◽  
Tax Legislation ◽  
Adverse Impacts ◽  
Tax Laws

Environmental pollution has produced adverse impacts on sustainable development in China, and the inappropriate tax legal regime may be one of the important causes. There are only three separate laws concerning three types of taxes, and most of the other taxes are collected by regulations or rules. China has not adopted particular tax laws concerning environmental protection by December 25th, 2016, and has not enforced any special environmental tax law, and polluters are primarily charged for their pollution activities as a way of assuming their legal liabilities, which has significant shortcomings. Under the situations of addressing climate change and constraining and curing environmental pollution for sustainable development, a comprehensive system of green tax laws shall be established and perfected by making and enforcing Environmental Protection Tax Law and improving the existing tax laws involved in environmental protection.

Tax Law and Technological Change

2016 ◽  
Author(s):  
Arthur J. Cockfield
Keyword(s):  
Technological Change ◽  
Tax Law ◽  
Technology Change ◽  
Tax Collection ◽  
National Interests ◽  
Revenue Collection ◽  
Law And Policy ◽  
Optimal Tax ◽  
Law And Technology ◽  
Intended Use

Writings on tax law and technology change often investigate three discrete but related questions: (1) how does tax law react to technology change; (2) how does tax law provoke technology change; and (3) how does tax law seek to preserve traditional interests (such as revenue collection) in light of technology change. In addition, observers sometimes raise concerns that the interaction of technology change and tax law can have a substantive impact on individuals, communities and/or national interests that may differ from the technology’s intended use (for example, automatic tax collection mechanisms may harm taxpayer privacy). The chapter reviews these writings and distils guiding principles for optimal tax law and policy in light of technology change.

scholarly journals Princípio da Seletividade pelas Balizas da Tributação Ambiental: IPI e ICMS

2013 ◽  
Vol 8 (1) ◽  
Author(s):  
Gabriel Antônio De Moraes Vieira
Keyword(s):  
Environmental Protection ◽  
Tax Law ◽  
Environmental Tax ◽  
Healthy Environment ◽  
Sustainable Environment ◽  
New View

Resumo: O presente artigo objetiva a análise da evolução da tutela ambiental no Direito Brasileiro e no Exterior, buscando, através do Direito Tributário, meios para auxiliar na concretização da garantia constitucional de um meio ambiente ecologicamente equilibrado. Abordar-se-ão aspectos da extrafiscalidade tributária, bem como da aplicação do princípio da seletividade. Ademais, o trabalho visará a encontrar, no IPI e no ICMS, meios para contribuir na concretização de um meio ambiente sustentável. Finalizando o presente trabalho, propor-se-á uma nova visão acerca da aplicação do princípio da seletividade, em especial aos tributos referidos, buscando a essencialidade de um meio ambiente saudável, como parâmetros para sua aplicação. Palavras-chave: Direito Tributário Ambiental; Extrafiscalidade; Princípio da seletividade; IPI; ICMS. Abstract: This article aims to analyze the evolution of environmental protection in Brazilian Law and abroad, seeking, through Tax Law, means to assist in the implementation of the constitutional guarantee of an ecologically balanced environment. It shall be addressed non-fiscal aspects of tax, as well as the principle of selectivity. Moreover, the paper will aim to find, in the IPI and ICMS, means to contribute to the achievement of a sustainable environment. Concluding this paper, it will be proposed a new view on the implementation of the principle of selectivity, especially on the mentioned taxes, seeking the essentiality of a healthy environment as parameters for its application. Keywords: Environmental Tax Law; Non-fiscal aspects; Principle of selectivity; IPI; ICMS.

scholarly journals New Environmental Protection Taxes in China from the Perspective of Environmental Economics

2021 ◽  
Vol 2021 ◽  
pp. 1-10
Author(s):  
Qianyang Tu ◽  
Ying Wang
Keyword(s):  
Economic Growth ◽  
Environmental Protection ◽  
Environmental Quality ◽  
Environmental Economics ◽  
Dynamic Stochastic General Equilibrium ◽  
Environmental Taxes ◽  
Tax Law ◽  
Environmental Tax ◽  
Dynamic Parameters ◽  
Dynamic Stochastic

In recent decades, most countries have implemented environmental protection by formulating relevant environmental regulations to reduce environmental pollution and improve environmental quality. China enacted new Environmental Protection Tax Law in 2018 and abolished the old system of pollution discharge fees. This paper analyzes and predicts the effectiveness of these new environmental tax policies within the framework of a macroeconometric dynamic stochastic general equilibrium (DSGE) model. Bayesian estimation is applied to estimate dynamic parameters based on China’s macroeconomic data from 1978 to 2018. We find that the implementation of China’s new environmental tax will lead to a significant increase in environmental quality through a reduction in the amount of pollution. However, the study reveals that new environmental taxes may have certain negative influences on economic growth. Consumption, output, wages, and capital could fall by 1.26%, 0.34%, 1.16%, and 1.12%, respectively, which may slow the pace of China’s development.

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