subject:(environmental taxation)

Addis Ababa University

1. Lalu, Melese. Environmental taxation practice and revenue performance in Ethiopia .

Degree: 2013, Addis Ababa University

URL: http://etd.aau.edu.et/dspace/handle/123456789/5400

► The study focuses on investigating the environmental taxation practices and their revenue performance in Ethiopia. It adopts a mixed methods research approach to address the… (more)

Subjects/Keywords: Taxation; Environmental Taxation

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APA (6^th Edition):

Lalu, M. (2013). Environmental taxation practice and revenue performance in Ethiopia . (Thesis). Addis Ababa University. Retrieved from http://etd.aau.edu.et/dspace/handle/123456789/5400

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Lalu, Melese. “Environmental taxation practice and revenue performance in Ethiopia .” 2013. Thesis, Addis Ababa University. Accessed March 08, 2021. http://etd.aau.edu.et/dspace/handle/123456789/5400.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Lalu, Melese. “Environmental taxation practice and revenue performance in Ethiopia .” 2013. Web. 08 Mar 2021.

Vancouver:

Lalu M. Environmental taxation practice and revenue performance in Ethiopia . [Internet] [Thesis]. Addis Ababa University; 2013. [cited 2021 Mar 08]. Available from: http://etd.aau.edu.et/dspace/handle/123456789/5400.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lalu M. Environmental taxation practice and revenue performance in Ethiopia . [Thesis]. Addis Ababa University; 2013. Available from: http://etd.aau.edu.et/dspace/handle/123456789/5400

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. Kalidin, Uveer. An exploration of the views of manufacturing small medium enterprise owners with regards to green tax incentives in the eThekwini region of KwaZulu-Natal.

Degree: 2017, Durban University of Technology

URL: http://hdl.handle.net/10321/2486

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Submitted in fulfillment of the requirements of the Degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2017.

The study was… (more)

Subjects/Keywords: Small business – Environmental aspects; Small business – Taxation – South Africa; Business enterprises – Taxation; Social responsibility of business – South Africa; Taxation – Environmental aspects – South Africa

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APA (6^th Edition):

Kalidin, U. (2017). An exploration of the views of manufacturing small medium enterprise owners with regards to green tax incentives in the eThekwini region of KwaZulu-Natal. (Thesis). Durban University of Technology. Retrieved from http://hdl.handle.net/10321/2486

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Kalidin, Uveer. “An exploration of the views of manufacturing small medium enterprise owners with regards to green tax incentives in the eThekwini region of KwaZulu-Natal.” 2017. Thesis, Durban University of Technology. Accessed March 08, 2021. http://hdl.handle.net/10321/2486.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Kalidin, Uveer. “An exploration of the views of manufacturing small medium enterprise owners with regards to green tax incentives in the eThekwini region of KwaZulu-Natal.” 2017. Web. 08 Mar 2021.

Vancouver:

Kalidin U. An exploration of the views of manufacturing small medium enterprise owners with regards to green tax incentives in the eThekwini region of KwaZulu-Natal. [Internet] [Thesis]. Durban University of Technology; 2017. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10321/2486.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kalidin U. An exploration of the views of manufacturing small medium enterprise owners with regards to green tax incentives in the eThekwini region of KwaZulu-Natal. [Thesis]. Durban University of Technology; 2017. Available from: http://hdl.handle.net/10321/2486

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. Grau Neto, Werner. A política nacional sobre mudança do clima e sua implementação para os setores de energia e florestas: mecanismos tributários.

Degree: PhD, Direito Econômico e Financeiro, 2012, University of São Paulo

URL: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-29102012-134257/ ;

► Desde o estabelecimento dos primeiros instrumentos legais voltados à proteção ambiental, no Brasil, até os dias atuais, desenvolveu-se sistema de controle e proteção do meio… (more)

▼ Desde o estabelecimento dos primeiros instrumentos legais voltados à proteção ambiental, no Brasil, até os dias atuais, desenvolveu-se sistema de controle e proteção do meio ambiente calcado, primordialmente, no princípio da prevenção, materializando-se sua aplicação por meio do mecanismo de comando e controle, do qual é expressão maior, em nosso sistema, o licenciamento ambiental. A ferramenta escolhida pelo legislador, na esmagadora maioria dos casos, para garantia ao atendimento das regras de cunho ambiental, foi a da aplicação do princípio do poluidor-pagador, por meio da qual se busca internalizar o custo ambiental gerado pelo empreendedor. De perfil eminentemente reativo, pontual e revelador de uma postura de adequação da atividade potencialmente degradadora do meio ambiente à vontade social através da adoção de sistemas compensatórios, o princípio do poluidor-pagador, inserido no sistema de comando e controle, leva à limitação da eficiência do sistema: a uma, porque a estrutura de comando e controle é extremamente demandante ao Estado, impondo-lhe custos e peso que tendem, em um ambiente de forte industrialização, à paquidermia, à falta de especialização, aos desvios, e à ineficiência. A duas, a aplicação do binômio prevenção + internalização de custos encerra, em si mesma, um limitador que trava e impede sua eficiência: a análise do potencial degradador/poluidor da intervenção humana sobre o ambiente tende a ser pontual, impedindo uma visão abrangente e a aplicação ampla e coordenada de políticas públicas sob uma visão e alcance holísticos. Mais ainda, a limitação da aplicação do ferramental de proteção e controle ambiental à esfera pontual opera contra o alcance da materialização do princípio da sustentabilidade, vetor central de nossa estrutura constitucional de proteção ambiental. Nesse contexto, parece necessário revisitar nossa sistemática de proteção e controle ambiental, para propor a utilização de mecanismos que proporcionem uma visão ampla, geral, e não pontual, de nossas atividades econômicas que interagem com o meio ambiente, de forma a que possamos complementar os mecanismos estabelecidos pela aplicação dos princípios da prevenção e do poluidor-pagador com medidas adicionais de perfil integrador, prestigiando políticas públicas e buscando a materialização do princípio da sustentabilidade. Nossa visão é de que essa tarefa se faz possível pelo uso dos tributos como elemento de indução de condutas e posturas, tomada sua aplicação não mais de forma pontual e pelo viés do incentivo fiscal, mas sim pela criação de ambientes, aos setores da economia, em que a adoção de determinadas tecnologias, modo de produção ou trato dos riscos ambientais sejam induzidos e escolhidos pelo capital de investimento naturalmente. Complementa-se portanto o ferramental já existente, de controle, prevenção e repressão, pela adoção de um sistema de indução de ordem geral, e não meramente pontual. A forma de estabelecimento dos mecanismos adequados a esse mister, em nossa opinião, é o da análise das políticas públicas de ordem… Advisors/Committee Members: Torres, Heleno Taveira.

Subjects/Keywords: Environmental taxation; Mudança climática; Política ambiental; Proteção ambiental; Sustainability; Sustentabilidade

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APA (6^th Edition):

Grau Neto, W. (2012). A política nacional sobre mudança do clima e sua implementação para os setores de energia e florestas: mecanismos tributários. (Doctoral Dissertation). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/2/2133/tde-29102012-134257/ ;

Chicago Manual of Style (16^th Edition):

Grau Neto, Werner. “A política nacional sobre mudança do clima e sua implementação para os setores de energia e florestas: mecanismos tributários.” 2012. Doctoral Dissertation, University of São Paulo. Accessed March 08, 2021. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-29102012-134257/ ;.

MLA Handbook (7^th Edition):

Grau Neto, Werner. “A política nacional sobre mudança do clima e sua implementação para os setores de energia e florestas: mecanismos tributários.” 2012. Web. 08 Mar 2021.

Vancouver:

Grau Neto W. A política nacional sobre mudança do clima e sua implementação para os setores de energia e florestas: mecanismos tributários. [Internet] [Doctoral dissertation]. University of São Paulo; 2012. [cited 2021 Mar 08]. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-29102012-134257/ ;.

Council of Science Editors:

Grau Neto W. A política nacional sobre mudança do clima e sua implementação para os setores de energia e florestas: mecanismos tributários. [Doctoral Dissertation]. University of São Paulo; 2012. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-29102012-134257/ ;

4. Wildner, Márcio Leandro. A extrafiscalidade tributária como ferramenta de proteção ao meio ambiente.

Degree: 2012, Universidade de Caxias do Sul

URL: https://repositorio.ucs.br/handle/11338/348

►

A pesquisa teve a finalidade de examinar se os mecanismos tributários, através da perspectiva da extrafiscalidade, podem contribuir para aumentar a efetividade das políticas públicas… (more)

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A pesquisa teve a finalidade de examinar se os mecanismos tributários, através da perspectiva da extrafiscalidade, podem contribuir para aumentar a efetividade das políticas públicas que tenham o escopo de preservar o meio ambiente. Para tanto, adotou-se, como método, a pesquisa descritiva, fundamentada na análise e interpretação da doutrina e da legislação disponíveis acerca das matérias que compõe o objeto do estudo, incluindo, também, se e quando cabível, a análise jurisprudencial acerca da espécie. Cotejando tais referências com o objetivo da produção científica, foi examinada a preservação do meio ambiente enquanto direito fundamental e o dever fundamental de pagar tributos como forma de materialização do princípio da solidariedade social, enquanto fundamentos das políticas públicas de preservação ambiental. Para tanto, propôs-se a utilização da característica extrafiscal dos tributos, como forma de indução de comportamentos mais adequados à preservação de um meio ambiente ecologicamente equilibrado, apresentando-se determinadas alternativas de materialização da extrafiscalidade com fins ambientais.

The research aimed to examine wether the tax mechanisms, through the perspective of the extrafiscality, are able to increase the effectiveness of the environmental protection public policies. To this aim, it was adopted the descriptive research method, based on the analysis and interpretation of the doctrine and legislation applicable to the research objectives, including, if and when appropriate, a case-law analysis. Comparing these references for the purpose of scientific production, was examined the preservation of the environment as a fundamental right and the duty to pay taxes as a form of embodiment of the principle of social solidarity, used as the basis of public policies for environmental preservation. To that, was proposed the use of the extrafiscality of the taxes as a way of inducing behaviors appropriate to the preservation of an ecologically balabced envinronment, including the presentation of certain alternative embodiments of the extrafiscality for environmental purposes.

Advisors/Committee Members: Steinmetz, Wilson Antônio, Buffon, Marcio, Rech, Adir Ubaldo, Marin, Jeferson Dytz.

Subjects/Keywords: Direito ambiental; Empresas – Impostos; Meio ambiente – Impostos; Taxation; Extrafiscality; Environmental protection

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Wildner, M. L. (2012). A extrafiscalidade tributária como ferramenta de proteção ao meio ambiente. (Masters Thesis). Universidade de Caxias do Sul. Retrieved from https://repositorio.ucs.br/handle/11338/348

Chicago Manual of Style (16^th Edition):

Wildner, Márcio Leandro. “A extrafiscalidade tributária como ferramenta de proteção ao meio ambiente.” 2012. Masters Thesis, Universidade de Caxias do Sul. Accessed March 08, 2021. https://repositorio.ucs.br/handle/11338/348.

MLA Handbook (7^th Edition):

Wildner, Márcio Leandro. “A extrafiscalidade tributária como ferramenta de proteção ao meio ambiente.” 2012. Web. 08 Mar 2021.

Vancouver:

Wildner ML. A extrafiscalidade tributária como ferramenta de proteção ao meio ambiente. [Internet] [Masters thesis]. Universidade de Caxias do Sul; 2012. [cited 2021 Mar 08]. Available from: https://repositorio.ucs.br/handle/11338/348.

Council of Science Editors:

Wildner ML. A extrafiscalidade tributária como ferramenta de proteção ao meio ambiente. [Masters Thesis]. Universidade de Caxias do Sul; 2012. Available from: https://repositorio.ucs.br/handle/11338/348

5. Ana Claudia Duarte Pinheiro. Do regime tributário ambiental : instrumento de positivação de valores em âmbito de mercosul.

Degree: 2005, Universidade Estadual de Londrina

URL: http://www.bibliotecadigital.uel.br/document/?code=vtls000108573

► The recognition of human actions on the environment has led to a conceptual reflection on expressions such as State, sovereignty, regionalization and globalization. These issues… (more)

▼ The recognition of human actions on the environment has led to a conceptual reflection on expressions such as State, sovereignty, regionalization and globalization. These issues are frequently raised in academic discussions, and they deserve historical considerations on the economic and political evolution of Humanity, which reflect axiological options that seldom represent the desires of society as a whole, but of specific interest groups with significant political and economical power. The history of environment value and taxation, more than a rhetorical argumentation, has shown the integration of judicial segments in an effort to create of a new Law area - environment taxation. With its own judicial system, it aggregates in one value group taxation as well as environmental principles in the establishment of norms, becoming a fundamental instrument to the preservation of the environment. It emphasizes trans - frontier environmental issues which demand an analysis of the issue from regional and global standpoints. MERCOSUR, the European Union ,and the World Trade Organization are examples of international offices that clearly recognize the importance of environment issues , however, they have contributed very little to the taxation discussion as an instrument of environment protection. To regulate economic exploration activities and the actions which cause environmental damages ? in the sense of preventing and recovering - the Government finds in the legal apparatus originated from environment taxation, the necessary conditions to enforce and impose on society the constitutional provisions created to protect the environment. The establishment of such norms under a legal environmental taxation system , not only for the Brazilian territory, but also for the MERCOSUR states, is being considered based on a harmonious legislation , takinf into consideration that there is no similar projection in the regional block or in any of its members. We can infer, from the findings in this study, that, to this day, the block does not have any efficient environmental taxation mechanisms, and that a discussion on changing the established legal paradigms is necessary. Resumen: El reconocimiento de la acción humana sobre el medio ambiente señala la reflexión conceptual de expresiones tales como Estado, soberanía, regionalización y globalización. Estos son temas frecuentes en la discusión académica y que a la vez merecen consideraciones históricas en razón de la evolución política y económica de la Humanidad y que reflejan opciones axiológicas que no siempre indican la voluntad de la sociedad, sino de grupos con intereses específicos, con significativo poder de dominación político y económico. El rescate histórico que presenta la evolución del valor ambiental y de los tributos, más que argumentación retórica refleja la integración de segmentos jurídicos que determinan el surgimiento de un nuevo ramo del Derecho que es la tributación ambiental. Con un régimen jurídico propio que agrega en un mismo conjunto valorativo, tanto principios… Advisors/Committee Members: Marlene Kempfer Bassoli ., Maria Luisa Faro, José Cretella Neto.

Subjects/Keywords: Direito ambiental; Direito tributário; Environmental law; Taxation - Law and legislation

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APA (6^th Edition):

Pinheiro, A. C. D. (2005). Do regime tributário ambiental : instrumento de positivação de valores em âmbito de mercosul. (Thesis). Universidade Estadual de Londrina. Retrieved from http://www.bibliotecadigital.uel.br/document/?code=vtls000108573

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Pinheiro, Ana Claudia Duarte. “Do regime tributário ambiental : instrumento de positivação de valores em âmbito de mercosul.” 2005. Thesis, Universidade Estadual de Londrina. Accessed March 08, 2021. http://www.bibliotecadigital.uel.br/document/?code=vtls000108573.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Pinheiro, Ana Claudia Duarte. “Do regime tributário ambiental : instrumento de positivação de valores em âmbito de mercosul.” 2005. Web. 08 Mar 2021.

Vancouver:

Pinheiro ACD. Do regime tributário ambiental : instrumento de positivação de valores em âmbito de mercosul. [Internet] [Thesis]. Universidade Estadual de Londrina; 2005. [cited 2021 Mar 08]. Available from: http://www.bibliotecadigital.uel.br/document/?code=vtls000108573.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Pinheiro ACD. Do regime tributário ambiental : instrumento de positivação de valores em âmbito de mercosul. [Thesis]. Universidade Estadual de Londrina; 2005. Available from: http://www.bibliotecadigital.uel.br/document/?code=vtls000108573

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Rhodes University

6. Vuzane, Rolihlahla. An analysis of carbon tax and other environmental levies: a South African and international perspective.

Degree: Faculty of Commerce, Accounting, 2020, Rhodes University

URL: http://hdl.handle.net/10962/167676

► As a “Non-Annex 1” country, there was no obligation for South Africa to reduce its carbon emissions. South Africa undertook, of its own volition, to… (more)

Subjects/Keywords: Carbon taxes; Carbon taxes – South Africa; Environmental impact charges; Environmental impact charges – South Africa; Taxation – Environmental aspects; Taxation – Environmental aspects – South Africa

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Vuzane, R. (2020). An analysis of carbon tax and other environmental levies: a South African and international perspective. (Thesis). Rhodes University. Retrieved from http://hdl.handle.net/10962/167676

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Vuzane, Rolihlahla. “An analysis of carbon tax and other environmental levies: a South African and international perspective.” 2020. Thesis, Rhodes University. Accessed March 08, 2021. http://hdl.handle.net/10962/167676.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Vuzane, Rolihlahla. “An analysis of carbon tax and other environmental levies: a South African and international perspective.” 2020. Web. 08 Mar 2021.

Vancouver:

Vuzane R. An analysis of carbon tax and other environmental levies: a South African and international perspective. [Internet] [Thesis]. Rhodes University; 2020. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10962/167676.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Vuzane R. An analysis of carbon tax and other environmental levies: a South African and international perspective. [Thesis]. Rhodes University; 2020. Available from: http://hdl.handle.net/10962/167676

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

7. Mazzochi, Fernanda. A tributação passiva como instrumento de intervenção do estado para a preservação ambiental.

Degree: 2011, Universidade de Caxias do Sul

URL: https://repositorio.ucs.br/handle/11338/582

►

Esta pesquisa apresenta um estudo detalhado da tributação passiva a ser utilizada como instrumento de proteção ambiental pelo Estado, através da análise dos fundamentos jurídicos,… (more)

▼

Esta pesquisa apresenta um estudo detalhado da tributação passiva a ser utilizada como instrumento de proteção ambiental pelo Estado, através da análise dos fundamentos jurídicos, econômicos e ambientais. É utilizada a revisão bibliográfica e legislativa sobre o tema, no Brasil, e em alguns países da América e da Europa. Procura-se analisar a utilização da extrafiscalidade ambiental para induzir os contribuintes a condutas protecionistas. É abordada a viabilidade legal de tais tributos, bem como a efetividade dos mesmos na preservação do meio ambiente. Os tributos indutores são apresentados como forma de internalizar as externalidades negativas. São abordados exemplos de incentivos fiscais, alíquotas diferenciadas e reduções de bases de cálculo já em vigor ou em projetos de lei em tramitação. A tributação passiva é mostrada como uma forma de proteção ambiental que deve ser combinada com a tributação ativa resultando em efetiva política pública de proteção ambiental.

This research presents a detailed study of passive taxation to be used as an instrument of environmental protection by the State, by analyzing legal, economic, and environmental foundations. The bibliographic and legal reference in Brazil was used and also from other countries in America and Europe. We tried to analyze the use of an environmental excessive preocupation with the creation of taxes to induce the taxpayers to protectionist behaviors. The legal feasability of such taxes was approached, as well as its effectiveness in the preservation of the environment. The inducing taxes are presented as a means of internalizing negative externalities. Examples of tax incentive, diferentiated tax rates, and reductions in the basis of calculation were approached, those that were in force or in bills in normal course through legal channels. Passive taxation is shown as a form of environmental protection that should be combined with an active taxation, resulting in an effective public policy of environmental protection.

Advisors/Committee Members: Steinmetz, Wilson Antônio.

Subjects/Keywords: DIREITO; Tributação ambiental; Incentivos fiscais ambientais; Proteção ambiental; Direito ambiental; Environmental taxation; Environmental tax incentives; Environmental protection; Environmental law

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Mazzochi, F. (2011). A tributação passiva como instrumento de intervenção do estado para a preservação ambiental. (Masters Thesis). Universidade de Caxias do Sul. Retrieved from https://repositorio.ucs.br/handle/11338/582

Chicago Manual of Style (16^th Edition):

Mazzochi, Fernanda. “A tributação passiva como instrumento de intervenção do estado para a preservação ambiental.” 2011. Masters Thesis, Universidade de Caxias do Sul. Accessed March 08, 2021. https://repositorio.ucs.br/handle/11338/582.

MLA Handbook (7^th Edition):

Mazzochi, Fernanda. “A tributação passiva como instrumento de intervenção do estado para a preservação ambiental.” 2011. Web. 08 Mar 2021.

Vancouver:

Mazzochi F. A tributação passiva como instrumento de intervenção do estado para a preservação ambiental. [Internet] [Masters thesis]. Universidade de Caxias do Sul; 2011. [cited 2021 Mar 08]. Available from: https://repositorio.ucs.br/handle/11338/582.

Council of Science Editors:

Mazzochi F. A tributação passiva como instrumento de intervenção do estado para a preservação ambiental. [Masters Thesis]. Universidade de Caxias do Sul; 2011. Available from: https://repositorio.ucs.br/handle/11338/582

University of Helsinki

8. Kurusiov, Andrej. Environmental taxation and tax harmonization.

Degree: Department of Political Science; Helsingfors universitet, Allmän statslära, Institutionen för, 2008, University of Helsinki

URL: http://hdl.handle.net/10138/10866

► This theoretical work is largely based on two papers on international tax harmonization, environmental taxation and tax competition. In particular, the papers "Agglomeration, integration and… (more)

▼ This theoretical work is largely based on two papers on international tax harmonization, environmental taxation and tax competition. In particular, the papers "Agglomeration, integration and tax harmonisation" (Baldwin, R. E., Krugman, P., 2004) and "Environmental taxation, tax competition, and harmonization" (Cremer, H., Gahvari, F., 2004) are used to support each other and to follow the logic of the thesis. The structure of present work is based on analysis of the above mentioned literature, thus, dividing it into major parts: the first part is devoted to issues of integration and tax harmonization and the second part extends the discussion to the issues of environmental taxation. The first part explores the issue of whether closer economic integration necessitates harmonization of tax rates among the countries. In this part I analyze the impact of tax harmonization policies, economies agglomeration as well as goods and market integration on international tax competition. The basic tax competition model is used in exploring the effects of agglomeration forces. Further, in this paper I demonstrate that greater economic integration triggers the raise of taxes (referred as 'race to the top'). In addition, 'split the difference' tax harmonization, which basically means agreeing on a tax level that is in between two positions can make both countries worse off, because without it one region can actually set a higher tax rate without having the capital depreciation and thus not to loose a potential tax revenue. This explains why tax harmonization is very rare in the real world. Consequently, the general conclusion is that agglomeration assumptions produce reverse propositions compared to standard tax competition literature. More specifically, the explanation of rare practical implementation of tax harmonization is also that an industrial concentration creates so-called 'agglomeration rent'. The 'core' region can this way set a higher tax rate without having the capital depreciation. Thus, the first part on my thesis analyzes and demonstrates the impact of agglomeration forces on tax harmonization. Second major part of the thesis addresses tax competition problem in the context of transboundary pollution. In particular, I analyze how effective are the policies of partial fiscal coordination. Economic integration is forcing companies to adopt the same or less polluting technologies. This unfortunately results in an increase of aggregate emissions and a decline of welfare. Without proper (partial) tax harmonization policies there is an obvious negative aspect of an economic integration. Additionally, in the second part I examine partial tax harmonization policies. With a higher tax, companies choose less polluting technologies, resulting in a decrease of aggregate emissions and the improvement of welfare. Alternatively, if an emission tax is decreased, companies tend to choose more polluting (cheaper) technologies and aggregate emissions will consequently increase and welfare will…

Subjects/Keywords: agglomeration; tax competition; tax harmonization; polluting technology; pollution; emissions; environmental taxation; agglomeration; tax competition; tax harmonization; polluting technology; pollution; emissions; environmental taxation

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APA (6^th Edition):

Kurusiov, A. (2008). Environmental taxation and tax harmonization. (Masters Thesis). University of Helsinki. Retrieved from http://hdl.handle.net/10138/10866

Chicago Manual of Style (16^th Edition):

Kurusiov, Andrej. “Environmental taxation and tax harmonization.” 2008. Masters Thesis, University of Helsinki. Accessed March 08, 2021. http://hdl.handle.net/10138/10866.

MLA Handbook (7^th Edition):

Kurusiov, Andrej. “Environmental taxation and tax harmonization.” 2008. Web. 08 Mar 2021.

Vancouver:

Kurusiov A. Environmental taxation and tax harmonization. [Internet] [Masters thesis]. University of Helsinki; 2008. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10138/10866.

Council of Science Editors:

Kurusiov A. Environmental taxation and tax harmonization. [Masters Thesis]. University of Helsinki; 2008. Available from: http://hdl.handle.net/10138/10866

University of Exeter

9. Vlassis, Nikolaos. Aspects of Pareto improving environmental tax reforms.

Degree: PhD, 2012, University of Exeter

URL: http://hdl.handle.net/10871/8561

► 'Climate change is the greatest and widest-ranging market failure ever seen' Stern (2006 p. xvii). This vigorous description highlights one of the most important and… (more)

▼ 'Climate change is the greatest and widest-ranging market failure ever seen' Stern (2006 p. xvii). This vigorous description highlights one of the most important and frustrating realizations of the last decades. The main reason of that market failure stems from the fact that climate change is a complex global externality. This makes the design of appropriate measures to mitigate the problem and the identification of their effects on economic activity of paramount importance. The transboundary nature of pollution combined with the skewed distribution of the origin and impact of emissions among countries reveals the need for international cooperation in the direction of multilateral agreements among countries. The characterization of Pareto-efficient environmental and trade policies has been a key issue (and continues to be) in the literature. Predominantly, however, the literature has focused on the role of taxes (trade and pollution) in achieving the first-best paying no attention to the role (if there is any) of non-tradeable goods. Chapter 4 deals with this issue. A key issue in mitigating climate change is with the appropriate extent of harmonization of environmental policies. This thesis (Chapters 2) addresses this within a general equilibrium model of international trade with endogenous pollution discharges, paying particular attention to the allocation of tax revenues. It argues that there indeed exist instances in which pollution tax harmonization (that moves the initial pollution taxes towards an appropriately weighted pollution tax vector) can deliver potential Pareto improvements. The difficulty with the achievement of global environmental agreements should not be, however, ignored. Chapter 3 deals with the possibility that governments may act unilaterally in order to mitigate the social cost of pollution. It shows that (under certain conditions) there exist unilateral Pareto improving trade policy reforms. Chapter 5 discusses the welfare implication of environmental policy reforms within a subset of countries. It shows that environmental policy coordination has opposing effect on the welfare of the coordinating and non-coordinating countries.

Subjects/Keywords: 330; Environmental taxation; international trade; Pareto efficiency; Pareto improving reforms; climate change.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Vlassis, N. (2012). Aspects of Pareto improving environmental tax reforms. (Doctoral Dissertation). University of Exeter. Retrieved from http://hdl.handle.net/10871/8561

Chicago Manual of Style (16^th Edition):

Vlassis, Nikolaos. “Aspects of Pareto improving environmental tax reforms.” 2012. Doctoral Dissertation, University of Exeter. Accessed March 08, 2021. http://hdl.handle.net/10871/8561.

MLA Handbook (7^th Edition):

Vlassis, Nikolaos. “Aspects of Pareto improving environmental tax reforms.” 2012. Web. 08 Mar 2021.

Vancouver:

Vlassis N. Aspects of Pareto improving environmental tax reforms. [Internet] [Doctoral dissertation]. University of Exeter; 2012. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10871/8561.

Council of Science Editors:

Vlassis N. Aspects of Pareto improving environmental tax reforms. [Doctoral Dissertation]. University of Exeter; 2012. Available from: http://hdl.handle.net/10871/8561

10. Cardone, Rachel dos Reis. Políticas públicas tributárias como instrumento de vinculação do dever estatal na proteção do meio ambiente.

Degree: 2013, Universidade de Caxias do Sul

URL: https://repositorio.ucs.br/handle/11338/344

►

O Estado detém a tarefa constitucional de proteger o meio ambiente. A presente dissertação teve por finalidade abordar a relevância da adoção de políticas públicas… (more)

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O Estado detém a tarefa constitucional de proteger o meio ambiente. A presente dissertação teve por finalidade abordar a relevância da adoção de políticas públicas na seara tributária como forma de preservar os recursos naturais. Pela iminência do Estado Socioambiental de Direito, resta configurada o dever estatal na garantia de um meio ambiente ecologicamente equilibrado. Percebe-se que a constitucionalização dos diretos ambientais não foram suficientes a estancar sua violação, considerando a ineficiência das inúmeras normas infraconstitucionais no trato de sua proteção. Assim, mesmo presente uma normatização, relativamente, completa e evidenciando um trabalho atuante do Poder Legislativo, restam muitos caminhos a se perseguir, mormente na adoção de políticas ambientais, remédio este que tem mostrado eficiente resultados em outros países. Dentre as várias formas de política ambiental, o direcionamento à área tributária mostra-se eficaz, na medida em que há um liame indissociável entre ambiente, Direito e Economia. O tributo ambiental constitui mais uma estratégia da política pública ambiental, visto que envolve a cooperação do Estado e do cidadão no alcance à sustentabilidade, atento a determinação constitucional de conjugação dos princípios da Ordem Financeira com os da defesa do Meio Ambiente. Característica marcante do tributo ambiental é sua extrafiscalidade, com poder de conduzir os interesses do contribuinte para ações amigas da natureza. Essa não é sua única qualidade, sendo que pelo uso do princípio do poluidor-pagador é possível internalizar as internalidades negativas das ações violadoras do meio ambiente e, assim, corrigir distorções do mercado. Empregando uma abordagem econômica do direito tributário, os indivíduos passam a maximizar racionalmente suas satisfações e, consequentemente, mudam seu comportamento em favor da natureza, cumprindo o Estado sua missão insculpida na Carta Constitucional, que acabou por adotar, a partir de 1988, o modelo de Estado Socioambiental de Direito.

The State has the constitutional duty to protect the environment. This dissertation has taken aimed to address the relevance of the adoption of public policies in the tributary area as a way to conserve natural resources. By the imminence of the State Environmental of Law, remains configured the duty of state in ensuring a ecologically balanced environment. It is noticed that the constitutionalization of direct environmental were not enough to stop its violation, considering the inefficiency of many below of the constitution standards in dealing with their protection. So even which present a regulation relatively complete and showing an active work of the Legislative Power, there remain many avenues to pursue, especially in adopting environmental policies, this remedy has proven effective results in other countries. Among the various forms of environmental policy, directing the tributary area is effective, to the extent that there is an inseparable bond between the environment, law and economics. The environment tax is more a…

Advisors/Committee Members: Bello, Enzo, Val, Eduardo Manuel, Oliveira, Mara de, Augustin, Sérgio.

Subjects/Keywords: Resíduos de metal; Direito ambiental; Reaproveitamento (Sobras, refugos, etc.); Meio ambiente; State; Environmental function of the State; Public policies; Environmental taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Cardone, R. d. R. (2013). Políticas públicas tributárias como instrumento de vinculação do dever estatal na proteção do meio ambiente. (Masters Thesis). Universidade de Caxias do Sul. Retrieved from https://repositorio.ucs.br/handle/11338/344

Chicago Manual of Style (16^th Edition):

Cardone, Rachel dos Reis. “Políticas públicas tributárias como instrumento de vinculação do dever estatal na proteção do meio ambiente.” 2013. Masters Thesis, Universidade de Caxias do Sul. Accessed March 08, 2021. https://repositorio.ucs.br/handle/11338/344.

MLA Handbook (7^th Edition):

Cardone, Rachel dos Reis. “Políticas públicas tributárias como instrumento de vinculação do dever estatal na proteção do meio ambiente.” 2013. Web. 08 Mar 2021.

Vancouver:

Cardone RdR. Políticas públicas tributárias como instrumento de vinculação do dever estatal na proteção do meio ambiente. [Internet] [Masters thesis]. Universidade de Caxias do Sul; 2013. [cited 2021 Mar 08]. Available from: https://repositorio.ucs.br/handle/11338/344.

Council of Science Editors:

Cardone RdR. Políticas públicas tributárias como instrumento de vinculação do dever estatal na proteção do meio ambiente. [Masters Thesis]. Universidade de Caxias do Sul; 2013. Available from: https://repositorio.ucs.br/handle/11338/344

11. Silva, Marcos Monteiro da. Política pública, extrafiscalidade tributária e meio ambiente : possibilidades e limitações no âmbito municipal.

Degree: 2015, Universidade de Caxias do Sul

URL: https://repositorio.ucs.br/handle/11338/1143

►

No atual sistema constitucional brasileiro é inquestionável a responsabilidade do Estado para com o meio ambiente. Neste sentido, em face deste inarredável dever constitucional, que… (more)

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No atual sistema constitucional brasileiro é inquestionável a responsabilidade do Estado para com o meio ambiente. Neste sentido, em face deste inarredável dever constitucional, que a presente dissertação tem, por escopo, fomentar a discussão sobre a adoção de políticas públicas ambientais por parte dos entes federados, mais especificamente dos municípios brasileiros, através do incremento de instrumentos tributários utilizados pelo sistema da extrafiscalidade tributária. Esta forma de política pública já é uma realidade vivenciada pelos países do velho continente e que, atualmente, vem ganhando força no continente americano. Por conseguinte, o presente estudo visa conjecturar a sua aplicabilidade em âmbito local onde, de um modo geral, são vivenciados diuturnamente os problemas advindos do crescimento econômico desenfreado. Por tal razão, se faz mister direcionar as lentes do enfoque para os entes municipais que integram o Pacto Federativo brasileiro, no afã de investigar acerca da viabilidade de implementação de politicas ambientais por meio de tributos de competência municipal, para que ao fim e ao cabo, seja possível vislumbrar, neste cenário, a formação de novos mecanismos propagadores de uma potencialização da responsabilidade ambiental incrustada no artigo 225 da Epístola Constitucional.

In the current constitutional system is beyond question the responsibility of the State towards the environment. In this sense, in the face of this constitutional duty this dissertation aims at fostering discussion on the adoption of environmental public policies on the part of the federated entities, more specifically, of the Brazilian municipalities through the increase of tax instruments used by the extrafiscalidade tax system. This form of public policy is a reality experienced by the countries of the old continent and that, currently, has been gaining strength in the American continent. Therefore, the present study aims to speculate their applicability in context where, in General, are experienced continuously the problems arising from unbridled economic growth. For this reason, we focus our lenses mister to the municipal entities that comprise the Federal Pact in eagerness to investigate about the feasibility of implementation of environmental policies through taxes municipal competence, so that at the end of the day, we can glimpse in this scenario the formation of new mechanisms propagators of a potentiation of environmental responsibility encrusted in article 225 of the epistle.

Advisors/Committee Members: Steinmetz, Wilson Antônio, Public policy, Oliveira, Cristiane Catarina Fagundes de, Oliveira, Mara de, Gullo, Maria Carolina Rosa.

Subjects/Keywords: Política pública; Responsabilidade ambiental; Meio ambiente - Impostos; Direito ambiental; Public policy; Environmental responsibility; Environment - Taxation; Environmental law

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Silva, M. M. d. (2015). Política pública, extrafiscalidade tributária e meio ambiente : possibilidades e limitações no âmbito municipal. (Masters Thesis). Universidade de Caxias do Sul. Retrieved from https://repositorio.ucs.br/handle/11338/1143

Chicago Manual of Style (16^th Edition):

Silva, Marcos Monteiro da. “Política pública, extrafiscalidade tributária e meio ambiente : possibilidades e limitações no âmbito municipal.” 2015. Masters Thesis, Universidade de Caxias do Sul. Accessed March 08, 2021. https://repositorio.ucs.br/handle/11338/1143.

MLA Handbook (7^th Edition):

Silva, Marcos Monteiro da. “Política pública, extrafiscalidade tributária e meio ambiente : possibilidades e limitações no âmbito municipal.” 2015. Web. 08 Mar 2021.

Vancouver:

Silva MMd. Política pública, extrafiscalidade tributária e meio ambiente : possibilidades e limitações no âmbito municipal. [Internet] [Masters thesis]. Universidade de Caxias do Sul; 2015. [cited 2021 Mar 08]. Available from: https://repositorio.ucs.br/handle/11338/1143.

Council of Science Editors:

Silva MMd. Política pública, extrafiscalidade tributária e meio ambiente : possibilidades e limitações no âmbito municipal. [Masters Thesis]. Universidade de Caxias do Sul; 2015. Available from: https://repositorio.ucs.br/handle/11338/1143

12. Samia Moda Cirino. Direito tributário ambiental : benefícios fiscais às empresas para proteção do direito fundamental ao meio ambiente.

Degree: 2007, Universidade Estadual de Londrina

URL: http://www.bibliotecadigital.uel.br/document/?code=vtls000127808

►

In view of the ascension of the environmental problems, as a result of the dangers assumed in the progress of the industrial society and of… (more)

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In view of the ascension of the environmental problems, as a result of the dangers assumed in the progress of the industrial society and of an instrumental vision of the environment, demonstrates the need of a revision of the values and dominant rationality in the social and economical context. The environmental crisis comes as principal threatens in the current society of the global risk. In this new social configuration there is the recognition that the dangers produced by the technical-industrial development reached intolerable levels. The reflection concerning those threats make the society impose new general conditions for the economical activity, reason for which the companies turns to the social responsibility. The existence of a real social responsibility is questioned, in view of the social practices implemented by the companies be taken as a marketing strategy. In view of this, it is necessary review the economical practices, inserting them inside of a social politics, but without leaving out of consideration the economical rationality. While that mentality is not reached, for the materialization of the fundamental right to the environment it is necessary that the State, based in the Art. 174 of the Federal Constitution, intervenes in the Economical Order, implementing environmental public politicies that redirect the rationality of the deprived initiative and consumers to desirable environmental practices. For such purpose, the efficiency of the economical instruments is emphasized through the institutes of the Environmental Tributary Right. Through the institution of tributes or by the concession of fiscal benefits it is possible the induction of appropriated environmental practices. The analysis of the tributary juridical regime present in the Federal Constitution of 1988, demonstrates that the more appropriate tributary species for the purpose of protection of the environment are the Contributions of Intervention in the Economical Domain (CIDEs) and the Environmental Taxes. The economical and social brazilian reality do not recommend the institution of new environmental tributes, reason for which the environmental tributary politics in Brazil must occur through fiscal benefits, more appropriate instruments to discourage the pollution and to foment responsible environmental practices.

Em vista da ascensão dos problemas ambientais, fruto dos perigos assumidos no progresso da sociedade industrial e de uma visão de cunho utilitarista em relação ao meio ambiente, demonstra-se a necessidade de uma revisão dos valores e da racionalidade dominantes no contexto social e econômico. A crise ambiental apresenta-se como principal ameaça na atual sociedade do risco global. Nessa nova configuração social há o reconhecimento de que os perigos produzidos pelo desenvolvimento técnico-industrial atingiram níveis intoleráveis. A reflexão acerca dessas ameaças faz que a sociedade imponha novas condições gerais para a atividade econômica, razão pela qual as empresas voltam-se a chamada responsabilidade social.…

Advisors/Committee Members: Marlene Kempfer Bassoli ., Bianco Zalmoa Garcia, Maria de Fátima Ribeiro.

Subjects/Keywords: Direito ambiental; Direito tributário; Tributação - Meio ambiente; Proteção ambiental; Environmental law; Taxation - Law and legislation; Environmental protection

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Cirino, S. M. (2007). Direito tributário ambiental : benefícios fiscais às empresas para proteção do direito fundamental ao meio ambiente. (Thesis). Universidade Estadual de Londrina. Retrieved from http://www.bibliotecadigital.uel.br/document/?code=vtls000127808

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Cirino, Samia Moda. “Direito tributário ambiental : benefícios fiscais às empresas para proteção do direito fundamental ao meio ambiente.” 2007. Thesis, Universidade Estadual de Londrina. Accessed March 08, 2021. http://www.bibliotecadigital.uel.br/document/?code=vtls000127808.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Cirino, Samia Moda. “Direito tributário ambiental : benefícios fiscais às empresas para proteção do direito fundamental ao meio ambiente.” 2007. Web. 08 Mar 2021.

Vancouver:

Cirino SM. Direito tributário ambiental : benefícios fiscais às empresas para proteção do direito fundamental ao meio ambiente. [Internet] [Thesis]. Universidade Estadual de Londrina; 2007. [cited 2021 Mar 08]. Available from: http://www.bibliotecadigital.uel.br/document/?code=vtls000127808.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Cirino SM. Direito tributário ambiental : benefícios fiscais às empresas para proteção do direito fundamental ao meio ambiente. [Thesis]. Universidade Estadual de Londrina; 2007. Available from: http://www.bibliotecadigital.uel.br/document/?code=vtls000127808

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Universidade Presbiteriana Mackenzie

13. André Luiz Fonseca Fernandes. Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil.

Degree: 2007, Universidade Presbiteriana Mackenzie

URL: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=123 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=124 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=125 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=126

►

O principal objetivo desta dissertação é investigar o papel do princípio do desenvolvimento sustentável no Direto Tributário Ambiental brasileiro. Desenvolvimento sustentável não é apenas um… (more)

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O principal objetivo desta dissertação é investigar o papel do princípio do desenvolvimento sustentável no Direto Tributário Ambiental brasileiro. Desenvolvimento sustentável não é apenas um slogan, como muitos dizem. De fato, seus principais contornos estão contidos tanto no Direito Internacional (Declaração do Rio-ECO-92) quanto na Constituição Federal brasileira. Estes contornos revelam dimensões de natureza econômica, social, política e ambiental. Todas estas dimensões ligam o desenvolvimento sustentável ao Direito Ambiental. Especificamente, com o princípio do poluidor-pagador. O princípio do poluidor-pagador está preocupado, basicamente com um problema de alocação de custos: o poluidor deve arcar com o custo da poluição que produz. Este princípio pode ser concretizado mediante regulação direta (regras de comando e controle) ou instrumentos econômicos (servem de exemplo a comercialização de licenças ambientais e a tributação). Tributos ambientais somente podem ser cobrados se respeitarem o princípio do desenvolvimento sustentável.

The main purpose of this mastersthesis is to investigate the role of the sustainable development principle in Brazilian Environmental Tax Law. Sustainable development is not merely a slogan, as many people think. In fact, its main outlines are contained both in International Law (Declaration of the United Nations Conference on Environment and Development ECO-92) and Brazilian Federal Constitution. These outlines reveal dimensions of an economic, social, political and environmental nature. All of these dimensions connect sustainable development with Environmental Law, particularly with the polluter pays principle. The polluter pays principle is fundamentally concerned with the issue of cost allocation: the polluter should be the entity to pay for the pollution. This principle can be implemented through direct regulation (command-and-control regulation) or market-based instruments, such as tradable emission rights or taxation. Environmental taxes are properly levied only if in compliance with sustainable development principle.

Advisors/Committee Members: Luís Eduardo Schoueri, Alcides Jorge Costa, Paulo Celso Bergstrom Bonilha.

Subjects/Keywords: direito ambiental; environmental law; sustainable development; taxation; tributo ambiental; DIREITO TRIBUTARIO; desenvolvimento sustentável; tributação; environmental taxes

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Fernandes, A. L. F. (2007). Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil. (Thesis). Universidade Presbiteriana Mackenzie. Retrieved from http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=123 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=124 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=125 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=126

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Fernandes, André Luiz Fonseca. “Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil.” 2007. Thesis, Universidade Presbiteriana Mackenzie. Accessed March 08, 2021. http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=123 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=124 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=125 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=126.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Fernandes, André Luiz Fonseca. “Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil.” 2007. Web. 08 Mar 2021.

Vancouver:

Fernandes ALF. Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil. [Internet] [Thesis]. Universidade Presbiteriana Mackenzie; 2007. [cited 2021 Mar 08]. Available from: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=123 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=124 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=125 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=126.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Fernandes ALF. Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil. [Thesis]. Universidade Presbiteriana Mackenzie; 2007. Available from: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=123 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=124 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=125 ; http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=126

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

14. Courtelis, Christos Constantine. An investigation of international environmental tax practices in selected countries.

Degree: 2013, University of Johannesburg

URL: http://hdl.handle.net/10210/8548

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M.Comm. ( Accounting)

Globally, the temperature is rising and some of the consequences are starting to show. This effect is known as global warming. The… (more)

Subjects/Keywords: Environmental taxes; Environmental impact charges; Taxation

…badly formulated environmental tax systems will result in further unnecessary taxation charges… …facilitate the taxation process. Another form of environmental tax would be the taxation of… …the issue of global warming and environmental pollution is more serious than people realise… …repercussions for abusing natural resources. Greening taxes and environmental taxes are one and the… …the end user of environmental pollutants or on goods that emit pollutants (Levinson…

3 more images…

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Courtelis, C. C. (2013). An investigation of international environmental tax practices in selected countries. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/8548

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Courtelis, Christos Constantine. “An investigation of international environmental tax practices in selected countries.” 2013. Thesis, University of Johannesburg. Accessed March 08, 2021. http://hdl.handle.net/10210/8548.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Courtelis, Christos Constantine. “An investigation of international environmental tax practices in selected countries.” 2013. Web. 08 Mar 2021.

Vancouver:

Courtelis CC. An investigation of international environmental tax practices in selected countries. [Internet] [Thesis]. University of Johannesburg; 2013. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10210/8548.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Courtelis CC. An investigation of international environmental tax practices in selected countries. [Thesis]. University of Johannesburg; 2013. Available from: http://hdl.handle.net/10210/8548

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

15. Leandro Alves Coelho. ICMS Ecológico: um instrumento jurídico aplicável à gestão municipal sustentável. O caso de Itabuna, Ilhéus e Itacaré.

Degree: 2011, Universidade Católica do Salvador

URL: http://tede.ucsal.br/tde_busca/arquivo.php?codArquivo=250

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O ICMS Ecológico foi instituído com o propósito de compensar os governos municipais de potenciais perdas na arrecadação tributária advindas da prática eficaz de condutas… (more)

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O ICMS Ecológico foi instituído com o propósito de compensar os governos municipais de potenciais perdas na arrecadação tributária advindas da prática eficaz de condutas socialmente aceitas, bem como, no intuito de fomentar a sustentabilidade. Tal ferramenta surgiu, pois, a gestão ambiental municipal encontra obstáculos em diversas áreas, em especial, na consecução de recursos financeiros que tornem viáveis a eficácia das políticas públicas ambientais. Por isso, a discussão acerca da viabilidade das práticas ambientalmente corretas ganham notoriedade ao expor a escassez de recursos financeiros destinados àqueles que almejam compatibilizar desenvolvimento econômico e ambiental. Por tal razão, instrumentos tributários que promovem a destinação de recursos financeiros àqueles que pratiquem efetivamente políticas públicas ambientais representam medidas importantes para o alcance do equilíbrio do meio ambiente, pois, funcionam, a um só tempo, como indutores do desenvolvimento sustentável e como fontes de recursos financeiros a serem aplicados na proteção do entorno. Exemplo disso vem a ser o ICMS Ecológico, que estimula a implementação de projetos preservacionistas, no âmbito municipal, através da transferência de maiores parcelas do ICMS às municipalidades que comprovadamente adotem posturas ecologicamente responsáveis. Dessa forma, haverá a contribuição para a instauração de um círculo virtuoso, consistente na entrega de recursos àqueles Municípios que preservam o meio, e que em função desta melhor situação em termos de repasse terão condição de adotar medidas de proteção ainda mais elaboradas. Este trabalho pretende analisar o impacto jurídico e financeiro da implantação do ICMS Ecológico no Estado da Bahia, considerado em distintos cenários, representados pelos Municípios de Itabuna, Itacaré e Ilhéus, estudo que se mostra especialmente relevante, tendo em vista a iminência da sua implementação na legislação estadual.

The ICMS "Ecological" was set up with the purpose of offsetting the municipal governments of potential losses in tax collections, as well as, in order to promote sustainability. Such a tool arose, therefore, the environmental management municipal encounters obstacles in a number of areas, in particular, the achievement of the financial resources to make viable the effectiveness of environmental public policies. Therefore, the discussion about the feasibility of environmentally correct practices earn reputation to expose the scarcity of financial resources for those who desire combine economic development and environmental. For this reason, instruments tributaries that promote the allocation of financial resources who commit effectively environmental public policies represent important steps in the scope of the balance of the environment, therefore, operate, at one time, as inducers of sustainable development and as a source of financial resources to be applied for the protection of the surrounding environment. Example of this comes to be the Ecological ICMS, which stimulates the implementation of…

Advisors/Committee Members: Nelson Baltrusis, André Alves Portella, Mário Jorge Philocreon de Castro Lima.

Subjects/Keywords: políticas públicas.; extrafiscalidade ambiental; DIREITO; gestão ambiental municipal; tributação; public policies; extrafiscalidade environment; municipal environmental management; taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Coelho, L. A. (2011). ICMS Ecológico: um instrumento jurídico aplicável à gestão municipal sustentável. O caso de Itabuna, Ilhéus e Itacaré. (Thesis). Universidade Católica do Salvador. Retrieved from http://tede.ucsal.br/tde_busca/arquivo.php?codArquivo=250

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Coelho, Leandro Alves. “ICMS Ecológico: um instrumento jurídico aplicável à gestão municipal sustentável. O caso de Itabuna, Ilhéus e Itacaré.” 2011. Thesis, Universidade Católica do Salvador. Accessed March 08, 2021. http://tede.ucsal.br/tde_busca/arquivo.php?codArquivo=250.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Coelho, Leandro Alves. “ICMS Ecológico: um instrumento jurídico aplicável à gestão municipal sustentável. O caso de Itabuna, Ilhéus e Itacaré.” 2011. Web. 08 Mar 2021.

Vancouver:

Coelho LA. ICMS Ecológico: um instrumento jurídico aplicável à gestão municipal sustentável. O caso de Itabuna, Ilhéus e Itacaré. [Internet] [Thesis]. Universidade Católica do Salvador; 2011. [cited 2021 Mar 08]. Available from: http://tede.ucsal.br/tde_busca/arquivo.php?codArquivo=250.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Coelho LA. ICMS Ecológico: um instrumento jurídico aplicável à gestão municipal sustentável. O caso de Itabuna, Ilhéus e Itacaré. [Thesis]. Universidade Católica do Salvador; 2011. Available from: http://tede.ucsal.br/tde_busca/arquivo.php?codArquivo=250

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

16. Caruana, Nicolas. La fiscalité environnementale : entre impératifs fiscaux et objectifs environnementaux : une approche conceptuelle de la fiscalité environnementale : Environmental taxation : between ecology and legal requirements : research on the conceptualization of environmental taxation.

Degree: Docteur es, Droit public, 2015, Aix Marseille Université

URL: http://www.theses.fr/2015AIXM1022

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Toujours citée parmi les instruments économiques et financiers au service de la protection de l'environnement, très étudiée - notamment par les économistes de l'environnement -… (more)

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Toujours citée parmi les instruments économiques et financiers au service de la protection de l'environnement, très étudiée - notamment par les économistes de l'environnement - la fiscalité environnementale intéresse relativement peu les juristes et représente, en pratique, une part très faible des recettes fiscales des États. Ce paradoxe apparent tient, en grande partie, à la définition retenue de la notion de fiscalité environnementale. Souvent limitée aux écotaxes, cette notion est abordée de manière analytique, sur la base de critères a priori. Non seulement une telle approche ne permet pas d'embrasser les instruments fiscaux employés dans leur diversité, mais elle ne favorise pas l'émergence d'un véritable concept de fiscalité environnementale. Ce concept, que cette thèse se propose de définir, oscillant entre impératifs fiscaux et objectifs environnementaux, présente de multiples dimensions tant fiscales qu'économiques, tant politiques qu'écologiques. Une interrogation sur la pertinence des fondements (principes pollueur-payeur, de prévention, de précaution...) et des critères généralement proposés par la doctrine va révéler la nécessité de changer de paradigme, afin de parvenir à appréhender ce concept de fiscalité environnementale. Caractérisée par son efficience environnementale, la fiscalité environnementale n'a, en réalité, ni le champ d'application, ni la portée que lui prête le discours politique

Always mentioned amongst market based-instruments for cost-effective environmental policy, studied by many economists, environmental taxation is ignored by legal opinion and represent only a small amount of tax revenue. This paradox can mostly be explained by the way environnemental taxation is defined.Most of the time seen as exo-taxes, environmental taxation is tackled analytically, through the criteria established prima facie. Using this way of reasoning is not only insufficient to show all the ways the environment can be protected with environmental taxation, but is also preventing the emergence of a real concept of environmental taxation. This concept, that we are trying to define, is multidimensional ; it can be seen from different angles : legal, economic, political and/or scientific.Questioning the foundations of environmental taxation (principles such as the polluter-pay principle, the prevention principle, the precautionary principle...) and the way professors of law define it, will show that a paradigm shift is needed, to bring a concept of environmental taxation into light. Marked by its environmental efficiency, environmental taxation does not actually include the issues, nor has the beneficial consequences that politicians may imagine

Advisors/Committee Members: Lambert, Thierry (thesis director).

Subjects/Keywords: Fiscalité environnementale; Écotaxes; Principe pollueur-Payeur; Double dividende; Environmental taxation; Eco-Taxes; Polluter-Pay Principle; Double Dividend

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Caruana, N. (2015). La fiscalité environnementale : entre impératifs fiscaux et objectifs environnementaux : une approche conceptuelle de la fiscalité environnementale : Environmental taxation : between ecology and legal requirements : research on the conceptualization of environmental taxation. (Doctoral Dissertation). Aix Marseille Université. Retrieved from http://www.theses.fr/2015AIXM1022

Chicago Manual of Style (16^th Edition):

Caruana, Nicolas. “La fiscalité environnementale : entre impératifs fiscaux et objectifs environnementaux : une approche conceptuelle de la fiscalité environnementale : Environmental taxation : between ecology and legal requirements : research on the conceptualization of environmental taxation.” 2015. Doctoral Dissertation, Aix Marseille Université. Accessed March 08, 2021. http://www.theses.fr/2015AIXM1022.

MLA Handbook (7^th Edition):

Caruana, Nicolas. “La fiscalité environnementale : entre impératifs fiscaux et objectifs environnementaux : une approche conceptuelle de la fiscalité environnementale : Environmental taxation : between ecology and legal requirements : research on the conceptualization of environmental taxation.” 2015. Web. 08 Mar 2021.

Vancouver:

Caruana N. La fiscalité environnementale : entre impératifs fiscaux et objectifs environnementaux : une approche conceptuelle de la fiscalité environnementale : Environmental taxation : between ecology and legal requirements : research on the conceptualization of environmental taxation. [Internet] [Doctoral dissertation]. Aix Marseille Université 2015. [cited 2021 Mar 08]. Available from: http://www.theses.fr/2015AIXM1022.

Council of Science Editors:

Caruana N. La fiscalité environnementale : entre impératifs fiscaux et objectifs environnementaux : une approche conceptuelle de la fiscalité environnementale : Environmental taxation : between ecology and legal requirements : research on the conceptualization of environmental taxation. [Doctoral Dissertation]. Aix Marseille Université 2015. Available from: http://www.theses.fr/2015AIXM1022

University of Maryland

17. LIU, YAN. A MODEL SYSTEM TO EVALUATE THE IMPACTS OF VEHICLE-RELATED TAXATION POLICIES ON HOUSEHOLD GREENHOUSE GAS EMISSIONS.

Degree: Civil Engineering, 2014, University of Maryland

URL: http://hdl.handle.net/1903/16234

► This thesis proposes a model system to forecast household-level greenhouse gas emissions (GHGEs) from private transportation and to evaluate effects of car-related taxation schemes on… (more)

Subjects/Keywords: Transportation planning; Environmental science; Urban planning; Discrete Choice Model; Emission Reduction; Greenhouse Gas; Integrated Vehicle Ownership Model; MOVES; Taxation Policy

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

LIU, Y. (2014). A MODEL SYSTEM TO EVALUATE THE IMPACTS OF VEHICLE-RELATED TAXATION POLICIES ON HOUSEHOLD GREENHOUSE GAS EMISSIONS. (Thesis). University of Maryland. Retrieved from http://hdl.handle.net/1903/16234

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

LIU, YAN. “A MODEL SYSTEM TO EVALUATE THE IMPACTS OF VEHICLE-RELATED TAXATION POLICIES ON HOUSEHOLD GREENHOUSE GAS EMISSIONS.” 2014. Thesis, University of Maryland. Accessed March 08, 2021. http://hdl.handle.net/1903/16234.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

LIU, YAN. “A MODEL SYSTEM TO EVALUATE THE IMPACTS OF VEHICLE-RELATED TAXATION POLICIES ON HOUSEHOLD GREENHOUSE GAS EMISSIONS.” 2014. Web. 08 Mar 2021.

Vancouver:

LIU Y. A MODEL SYSTEM TO EVALUATE THE IMPACTS OF VEHICLE-RELATED TAXATION POLICIES ON HOUSEHOLD GREENHOUSE GAS EMISSIONS. [Internet] [Thesis]. University of Maryland; 2014. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1903/16234.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

LIU Y. A MODEL SYSTEM TO EVALUATE THE IMPACTS OF VEHICLE-RELATED TAXATION POLICIES ON HOUSEHOLD GREENHOUSE GAS EMISSIONS. [Thesis]. University of Maryland; 2014. Available from: http://hdl.handle.net/1903/16234

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

18. Hong, Inkee. Three essays on taxation, environment, and welfare.

Degree: PhD, Economics, 2007, University of Texas – Austin

URL: http://hdl.handle.net/2152/3594

► My dissertation examines theoretically the effects of environmental taxation on welfare in various cases. Using a general equilibrium model, the first chapter shows that a… (more)

▼ My dissertation examines theoretically the effects of environmental taxation on welfare in various cases. Using a general equilibrium model, the first chapter shows that a Pigouvian tax provides a larger welfare gain than an output tax, since it induces substitution among inputs as well as reduction in output of the dirty good, while an output tax induces only the output reduction. Using data for China and the U.S., numerical simulation results show that the potential welfare loss from not being able to use a Pigouvian tax is much larger in developing countries than in developed countries. The second chapter focuses on the fact that recycled material needs reprocessing to be substitutable for virgin material. Reprocessing uses resources and, in the process, generates pollution. Incorporating these 'imperfect' characteristics into a simple general equilibrium model, I examine how these realistic factors affect the structure of taxsubsidy schemes when the Pigouvian taxes are not available. A generalized Deposit-Refund system can achieve the optimum if illegal dumping is not taxable. Without a Pigouvian tax on illegal dumping, recycling is subsidized for its role in diverting illegal disposal into proper disposal. If Pigouvian taxes on neither illegal disposal nor waste from imperfect reprocessing are available, a combination of output tax on reprocessed material and subsidies for clean inputs can be used to restore the optimum. In the process, another reason to subsidize recycling emerges: recycling is a clean input for imperfect reprocessing. The third chapter focuses on the validity of the results obtained in the first chapter in the case of two vertically-separated oligopolies where the upstream industry is polluting. Using an analytical partial equilibrium model, I show that a tax on pollution is potentially superior to a tax on intermediate good, since the former can utilize both the upstream firms' input substitutability and the downstream firms' input substitutability, while a tax on intermediate good only utilizes the downstream firms' input substitutability. I also derive the conditions that government can improve social welfare through various revenue-neutral tax reforms. Advisors/Committee Members: Fullerton, Don (advisor).

Subjects/Keywords: Environmental impact charges; Taxation; Public welfare

…dissertation examines theoretically the effects of environmental taxation on welfare in various cases… …vi Three Essays on Taxation, Environment, and Welfare Publication No._____________ Inkee… …xi Chapter 1 Welfare Effects of the Environmental Taxes in Developing Countries… …Oligopolies with Environmental Externality ................................................76 3.1… …Welfare Effects of the Environmental Taxes in Developing Countries 1.1 INTRODUCTION Many…

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Hong, I. (2007). Three essays on taxation, environment, and welfare. (Doctoral Dissertation). University of Texas – Austin. Retrieved from http://hdl.handle.net/2152/3594

Chicago Manual of Style (16^th Edition):

Hong, Inkee. “Three essays on taxation, environment, and welfare.” 2007. Doctoral Dissertation, University of Texas – Austin. Accessed March 08, 2021. http://hdl.handle.net/2152/3594.

MLA Handbook (7^th Edition):

Hong, Inkee. “Three essays on taxation, environment, and welfare.” 2007. Web. 08 Mar 2021.

Vancouver:

Hong I. Three essays on taxation, environment, and welfare. [Internet] [Doctoral dissertation]. University of Texas – Austin; 2007. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/2152/3594.

Council of Science Editors:

Hong I. Three essays on taxation, environment, and welfare. [Doctoral Dissertation]. University of Texas – Austin; 2007. Available from: http://hdl.handle.net/2152/3594

19. Ana Maria Jara Botton Faria. Tributação ambientalmente orientada :instrumento para o desenvolvimento sustentável.

Degree: 2007, Pontifícia Universidade Católica do Paraná

URL: http://www.biblioteca.pucpr.br/tede//tde_busca/arquivo.php?codArquivo=931

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A presente dissertação trata da possibilidade de utilização do tributo ambientalmente orientado como instrumento para obtenção do crescimento econômico em harmonia com a proteção ambiental;… (more)

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A presente dissertação trata da possibilidade de utilização do tributo ambientalmente orientado como instrumento para obtenção do crescimento econômico em harmonia com a proteção ambiental; do tributo em sua função na busca do desenvolvimento sustentável. A base central do estudo consiste na análise sistemática de artigos da Constituição da República Federativa do Brasil, em especial dos que tratam dos fundamentos e objetivos do Estado Democrático de Direito, da possibilidade de tributação com tratamento diferenciado visando à redução ou eliminação do impacto ambiental, da intervenção estatal, e do dever de preservação do meio ambiente, tanto nas esferas pública e privada. Um dos objetos do estudo é o exame da possibilidade e da constitucionalidade da internalização das externalidades negativas como instrumento para garantir a aplicação dos princípios da igualdade, da capacidade contributiva, da livre concorrência e da livre iniciativa. O trabalho também verifica a questão da intervenção estatal visando à garantia dos princípios informadores da ordem econômica, no exercício de seu papel de agente normatizador, regulamentador e fiscalizador, bem como da aplicação das espécies tributárias objetivando o desenvolvimento sustentável.

The current work is about the possibility of utilization of the environmentally guided tributes as a tool of economic growth in harmony to environmental protection, over the tribute and its role to the achievement of sustainable development. The work s central focus does a systematic analysis of the Brazil#s Republic Federation Constitution, specially over those which bring the Democratic State of Law s basis and objectives, the possibility of distinguished tributes to achieve thereduction or elimination of environmental impacts, the state s intervention, and the duty of environment s preservation, as much in the public area as in the private. Therefore, one of the work s goals is the analysis of the possibility and then constitutionality of the absorption of negative externalities as tool that guarantees the aplication of the principles of equality, of the contributory ability, of free competition, and of free initiative. The work also verifies the state s intervention aiming the guarantee of the principles that inform the economic order, its exercise as a normative, regulating and monitoring agent, as well as the tributary species application foreseeking the sustainable development.

Advisors/Committee Members: Fabiane Lopes Bueno Netto Bessa, Vladimir Passos de Freitas, Roberto Catalano Botelho Ferraz.

Subjects/Keywords: DIREITO; Encargos tributários sobre o impacto ambiental; Impacto ambiental; Tributos; Desenvolvimento sustentável; Direito tributário; Direito - Dissertações; Taxation; Law; Sustainable development; Environmental impact statements; Environmental impact charges

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Faria, A. M. J. B. (2007). Tributação ambientalmente orientada :instrumento para o desenvolvimento sustentável. (Thesis). Pontifícia Universidade Católica do Paraná. Retrieved from http://www.biblioteca.pucpr.br/tede//tde_busca/arquivo.php?codArquivo=931

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Faria, Ana Maria Jara Botton. “Tributação ambientalmente orientada :instrumento para o desenvolvimento sustentável.” 2007. Thesis, Pontifícia Universidade Católica do Paraná. Accessed March 08, 2021. http://www.biblioteca.pucpr.br/tede//tde_busca/arquivo.php?codArquivo=931.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Faria, Ana Maria Jara Botton. “Tributação ambientalmente orientada :instrumento para o desenvolvimento sustentável.” 2007. Web. 08 Mar 2021.

Vancouver:

Faria AMJB. Tributação ambientalmente orientada :instrumento para o desenvolvimento sustentável. [Internet] [Thesis]. Pontifícia Universidade Católica do Paraná; 2007. [cited 2021 Mar 08]. Available from: http://www.biblioteca.pucpr.br/tede//tde_busca/arquivo.php?codArquivo=931.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Faria AMJB. Tributação ambientalmente orientada :instrumento para o desenvolvimento sustentável. [Thesis]. Pontifícia Universidade Católica do Paraná; 2007. Available from: http://www.biblioteca.pucpr.br/tede//tde_busca/arquivo.php?codArquivo=931

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

20. Werren, Kip A. Utilising taxation incentives to promote private sector funded conservation.

Degree: 2015, Western Sydney University

URL: http://hdl.handle.net/1959.7/uws:34692

► An individual’s behaviour cannot be fully explained by their reaction to financial inducements and self-interest. Much of the public discussion of natural resource management centres… (more)

▼ An individual’s behaviour cannot be fully explained by their reaction to financial inducements and self-interest. Much of the public discussion of natural resource management centres on the assertion that landholders should be motivated by ideals of sustainability and good environmental outcomes to sacrifice their individual interests in order to protect the collective interests of society. At the other end of the spectrum, many institutional designers take the view that they cannot rely on the virtue of landholders but instead must rely on regulations and market incentives which appeal entirely to the self-interest of landholders. Perhaps a better view is that individuals may be subject to self-interest but they are not bereft of other motivations or concerns such as community interest. Suitable incentives coupled with the goodwill of landholders, are the key ingredients to the promotion of conservation. The problem lies in finding sufficient funds to meet the ever expanding requirements of environmental conservation. The economic and environmental pressures facing Australia suggest that the underlying funding capacity of Australian governments and landholders to meet conservation activities will rapidly decline. This dissertation explores the following intertwined research issues: 1. Contrary to economic conventions, is there a justification for a taxation based approach to economic incentives to encourage private rural conservation, from a policy and behavioural perspective? 2. Is there a policy rationale for an alternative to the existing approaches to funding rural natural resource conservation and restoration activities on private farmland? 3. To what extent is there a behavioural rationale for a tax-leveraged privately funded approach to rural natural resource governance? 4. Is there a basis for the hypothesis that there is an important behavioural difference between government grants, taxation incentives and a farmer-led taxation leveraged approach to rural natural resource governance? The caveat in addressing these issues is that this dissertation is an initial investigation of the key ingredients for promoting conservation works. As such, it is beyond the scope of this dissertation to provide conclusive evidence in relation to these issues. This is in part because of the limitation of resources and in part because of the paucity of knowledge and empirical data on these issues. The research approach adopted in this dissertation is similar to an applied public policy research approach, which requires input from various disciplines, including law, economics and other social sciences, to fully appreciate the relevant social problem and to explore the research issues. The issues canvassed in this dissertation involve economic principles, finance principles, budgetary restraints, socio-economic forecasts, resource management concerns, behavioural responses, and policy issues. Thus, the dissertation moves beyond a doctrinal research and legal formalism approach. The dissertation adopts a pragmatism worldview which… Advisors/Committee Members: University of Western Sydney. School of Law (Host institution).

Subjects/Keywords: incentives in conservation of natural resources; environmental impact charges; tax incentives; natural resources; management; taxation; environmental aspects; Australia; Thesis (Ph.D.) – University of Western Sydney, 2015

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Werren, K. A. (2015). Utilising taxation incentives to promote private sector funded conservation. (Thesis). Western Sydney University. Retrieved from http://hdl.handle.net/1959.7/uws:34692

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Werren, Kip A. “Utilising taxation incentives to promote private sector funded conservation.” 2015. Thesis, Western Sydney University. Accessed March 08, 2021. http://hdl.handle.net/1959.7/uws:34692.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Werren, Kip A. “Utilising taxation incentives to promote private sector funded conservation.” 2015. Web. 08 Mar 2021.

Vancouver:

Werren KA. Utilising taxation incentives to promote private sector funded conservation. [Internet] [Thesis]. Western Sydney University; 2015. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1959.7/uws:34692.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Werren KA. Utilising taxation incentives to promote private sector funded conservation. [Thesis]. Western Sydney University; 2015. Available from: http://hdl.handle.net/1959.7/uws:34692

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

21. Gonzalez, Fidel. Essays on environmental regulation and robust control.

Degree: PhD, Economics, 2003, University of Texas – Austin

URL: http://hdl.handle.net/2152/606

► The present dissertation is divided into three essays. The first essay develops an analytical model with three goods: clean agricultural, clean manufacturing and dirty manufacturing.… (more)

▼ The present dissertation is divided into three essays. The first essay develops an analytical model with three goods: clean agricultural, clean manufacturing and dirty manufacturing. The production of agricultural goods has land as a fixed factor. The model is calibrated using data for Mexico. The introduction of environmental taxes and a tax cut in the manufacturing goods to keep government revenue unchanged increases welfare but at the cost of a more unequal distribution of income. The costs of the policy are mostly regressive. The regressivity of the policy is driven by tax cut on manufacturing rather than the environmental tax. The income effects from land for Mexico are relatively small. In the second essay an analytical framework using robust control was developed for the one-state variable, one-control variable model to examine the response of the control to changes in the “free” parameter. As this parameter decreases the uncertainty always increases. Nevertheless, more uncertainty does not always correspond to a more aggressive control variable response. It was found that the response is characterized by a hyperbolic shape. Such response presents a concave shape on the right side of the discontinuity and a convex one on the left side. A reasonable range for the free parameter was provided for the case of one-state, one-control model. In the last essay, I introduce model uncertainty into the regulation of a stock pollutant, as presented in Hoel and Karp (2001), and analyze its effects on the levels of pollution taxes and the pollution stock. Fundamental uncertainty about the decision-maker’s model is an important aspect of global warming policy, and of many other policy issues as well. To analyze this problem, I use robust control, a computational tool that allows the planner to deal with model uncertainty. I find that: 1) an increase in uncertainty about the model increases pollution taxes, while more uncertainty about abatement costs reduces taxes, and 2) the effect on taxes and the pollution stock of introducing model uncertainty is small for medium levels of robustness. Advisors/Committee Members: Williams, Roberton C., 1972- (advisor).

Subjects/Keywords: Environmental policy – Mexico; Environmental economics – Mexico; Pollution – Taxation – Econometric models

…environmental taxation and second-best analysis. In one part of 1 If resources are inelastically… …Chapter 1. 1.1 1.2 1.3 1.4 1.5 1.6 Distributional Effects of Environmental Policy: Case of… …of the four time periods xiii . . . . Chapter 1 Distributional Effects of Environmental… …concerns, and environmental policy has two kinds of effects on the distribution of real income… …on how much each group values environmental quality. If environmental quality is a luxury…

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Gonzalez, F. (2003). Essays on environmental regulation and robust control. (Doctoral Dissertation). University of Texas – Austin. Retrieved from http://hdl.handle.net/2152/606

Chicago Manual of Style (16^th Edition):

Gonzalez, Fidel. “Essays on environmental regulation and robust control.” 2003. Doctoral Dissertation, University of Texas – Austin. Accessed March 08, 2021. http://hdl.handle.net/2152/606.

MLA Handbook (7^th Edition):

Gonzalez, Fidel. “Essays on environmental regulation and robust control.” 2003. Web. 08 Mar 2021.

Vancouver:

Gonzalez F. Essays on environmental regulation and robust control. [Internet] [Doctoral dissertation]. University of Texas – Austin; 2003. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/2152/606.

Council of Science Editors:

Gonzalez F. Essays on environmental regulation and robust control. [Doctoral Dissertation]. University of Texas – Austin; 2003. Available from: http://hdl.handle.net/2152/606

Kyoto University / 京都大学

22. Kim, Junghwa. Strategies for Increasing the Acceptability of Sustainable Transport Policies : 持続可能な交通政策の受容性を高めるための戦略に関する研究.

Degree: 博士(工学), 2013, Kyoto University / 京都大学

URL: http://hdl.handle.net/2433/180621 ; http://dx.doi.org/10.14989/doctor.k17960

新制・課程博士

甲第17960号

工博第3808号

Subjects/Keywords: Acceptability; Travel Demand Management; Transport Policy; Road Pricing; Taxation; Environmental Concern; Sustainable Transportation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Kim, J. (2013). Strategies for Increasing the Acceptability of Sustainable Transport Policies : 持続可能な交通政策の受容性を高めるための戦略に関する研究. (Thesis). Kyoto University / 京都大学. Retrieved from http://hdl.handle.net/2433/180621 ; http://dx.doi.org/10.14989/doctor.k17960

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Kim, Junghwa. “Strategies for Increasing the Acceptability of Sustainable Transport Policies : 持続可能な交通政策の受容性を高めるための戦略に関する研究.” 2013. Thesis, Kyoto University / 京都大学. Accessed March 08, 2021. http://hdl.handle.net/2433/180621 ; http://dx.doi.org/10.14989/doctor.k17960.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Kim, Junghwa. “Strategies for Increasing the Acceptability of Sustainable Transport Policies : 持続可能な交通政策の受容性を高めるための戦略に関する研究.” 2013. Web. 08 Mar 2021.

Vancouver:

Kim J. Strategies for Increasing the Acceptability of Sustainable Transport Policies : 持続可能な交通政策の受容性を高めるための戦略に関する研究. [Internet] [Thesis]. Kyoto University / 京都大学; 2013. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/2433/180621 ; http://dx.doi.org/10.14989/doctor.k17960.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kim J. Strategies for Increasing the Acceptability of Sustainable Transport Policies : 持続可能な交通政策の受容性を高めるための戦略に関する研究. [Thesis]. Kyoto University / 京都大学; 2013. Available from: http://hdl.handle.net/2433/180621 ; http://dx.doi.org/10.14989/doctor.k17960

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

23. Thábata Biazzuz Veronese. O controle estatal das políticas públicas de créditos e incentivos fiscais para as empresas socioambientalmente responsáveis.

Degree: 2010, Universidade Estadual de Londrina

URL: http://www.bibliotecadigital.uel.br/document/?code=vtls000161216

►

The Federal Constitution of Brazil, in its arts. 170 and 174, prescribe the legal-economic regimen that is bedding for the state intervention in the economic… (more)

▼

The Federal Constitution of Brazil, in its arts. 170 and 174, prescribe the legal-economic regimen that is bedding for the state intervention in the economic domain. The structure norms that compose such regimen also indicate between the intervention forms the regulation in normative direction and the incentives. These possibilities, however, always must be used by the governments in favor of the effectiveness of the values and norms enumerates in the art. 170. For this dissertation it is distinguished intervention of the State for the ambient preservation, a time that is a basic right, by means of public politics of promotions, between them the financing public and the tax incentives for the companies who internalize in its management the ambient ethics. This paradigm will be able to hinder the bad application it public money. The study of the state control of the public politics in the considered terms it allows a boarding of the controls by means of Legislative, Executive and the Judiciary one for, to the end, to extract that the joint performance of these agencies will make possible experience with the certainty of the inherent right and the legal security to the Democratic State of Right.

A Constituição Federal do Brasil, em seus Arts. 170 e 174, prescrevem o regime jurídico-econômico que é fundamento para a intervenção estatal no domínio econômico. As normas de estrutura que compõem tal regime indicam entre as formas de intervenção a regulação em sentido normativo e também os incentivos. Estas possibilidades, no entanto, devem ser utilizadas pelos governos sempre em prol da efetividade dos valores e normas elencados no Art. 170. Para esta dissertação destaca-se a intervenção do Estado em favor da preservação ambiental, uma vez que é um direito fundamental, mediante políticas públicas de fomentos, entre elas os financiamento públicos e os incentivos fiscais para as empresas que internalizam em sua gestão a ética ambiental. Este paradigma poderá impedir a má aplicação do dinheiro público. O estudo do controle estatal das políticas públicas nos termos propostos permite uma abordagem dos controles por meio do Legislativo, Executivo e Judiciário para, ao final, extrair que a atuação conjunta destes órgãos possibilitará vivência com a certeza do direito e da segurança jurídica inerentes ao Estado Democrático de Direito.

Advisors/Committee Members: Marlene Kempfer Bassoli ., Elve Miguel Censi, Cláudio Ladeira Oliveira.

Subjects/Keywords: Direito tributário; Empresas - Incentivos fiscais; Empresas - Aspectos ambientais; Empresas - Desenvolvimento sustentável; Taxation; Law and legislation; Tax incentives; Business enterprises; Business organizations; Environmental aspects; Business organizations; Sustainable development

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Veronese, T. B. (2010). O controle estatal das políticas públicas de créditos e incentivos fiscais para as empresas socioambientalmente responsáveis. (Thesis). Universidade Estadual de Londrina. Retrieved from http://www.bibliotecadigital.uel.br/document/?code=vtls000161216

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Veronese, Thábata Biazzuz. “O controle estatal das políticas públicas de créditos e incentivos fiscais para as empresas socioambientalmente responsáveis.” 2010. Thesis, Universidade Estadual de Londrina. Accessed March 08, 2021. http://www.bibliotecadigital.uel.br/document/?code=vtls000161216.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Veronese, Thábata Biazzuz. “O controle estatal das políticas públicas de créditos e incentivos fiscais para as empresas socioambientalmente responsáveis.” 2010. Web. 08 Mar 2021.

Vancouver:

Veronese TB. O controle estatal das políticas públicas de créditos e incentivos fiscais para as empresas socioambientalmente responsáveis. [Internet] [Thesis]. Universidade Estadual de Londrina; 2010. [cited 2021 Mar 08]. Available from: http://www.bibliotecadigital.uel.br/document/?code=vtls000161216.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Veronese TB. O controle estatal das políticas públicas de créditos e incentivos fiscais para as empresas socioambientalmente responsáveis. [Thesis]. Universidade Estadual de Londrina; 2010. Available from: http://www.bibliotecadigital.uel.br/document/?code=vtls000161216

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Vienna

24. Reis, Sebastian. Pollution taxation and environmental quality.

Degree: 2009, University of Vienna

URL: http://othes.univie.ac.at/6074/

►

Die vorliegende Diplomarbeit beschäftigt sich mit dem Zusammenhang zwischen der Verwendung von Umweltsteuern und deren Auswirkungen auf die Umweltqualität. Da Umweltsteuern als Politikinstrument augenscheinlich sehr… (more)

▼

Die vorliegende Diplomarbeit beschäftigt sich mit dem Zusammenhang zwischen der Verwendung von Umweltsteuern und deren Auswirkungen auf die Umweltqualität. Da Umweltsteuern als Politikinstrument augenscheinlich sehr populär sind, werden die Effekte derselben bestimmt und bewertet. Für diese Analyse wird ein Gleichgewichts-Modell, das die Einflüsse verschiedener Märkte sichtbar macht, betrachtet. Wird der Unterschied zwischen Steuerraten und den dazu gehörigen Allokationen berücksichtigt, kann gezeigt werden, dass die Umweltqualität in einem Steuersystem mit verzerrenden Steuern höher ist, als wenn die Verwendung von Pauschalsteuern möglich wäre. Werden die Staatsausgaben und damit auch die auftretenden Verzerrungen in einem Steuersystem erhöht, ist eine Steigerung der Umweltqualität zu beobachten, obwohl die Umweltkomponente der optimalen Umweltsteuer abnimmt. Daher wird diese, anders als von der Diskussion über eine doppelte Dividende der Umweltsteuer erwartet, in einem verzerrten Steuersystem nicht für die Generierung von Staatseinnahmen bevorzugt. Aus der resultierenden Änderung der optimalen Umweltsteuerrate kann nicht auf die auftretenden Umwelteffekte geschlossen werden. Aus der Modellbetrachtung kann gefolgert werden, dass die Verwendung von Umweltsteuern in einem Steuersystem, welches den Wohlfahrtsverlust minimiert, einen positiven Einfluss auf die Umweltqualität hat.

This thesis deals with the connection between the use of pollution taxation and the impact on the environmental quality. Noting the popularity of pollution taxation within policy making, its effects on the environmental quality will be determined and evaluated. For this analysis a general equilibrium model that shows the influences of different markets is used. Considering the difference between tax rates and the corresponding allocations, it is shown that the reached environmental quality is higher in a tax system where distortionary taxes are used than if lump-sum taxation would be available. Additional public spending and therefore higher tax distortions lead to an increase in environmental quality, while the environmental component of the pollution tax decreases. Distorted taxation systems do not - different than from the double-dividend idea expected - favour pollution taxation as source for public revenue. Solely knowing the resulting change in the optimal pollution tax rate is not sufficient for determining the occurring impact on the environment. It can be concluded that using pollution taxation in a tax system where the deadweight loss is minimised will lead to a desirable improvement of the environment.

Subjects/Keywords: 83.52 Finanzwissenschaft; Umwelt / Umweltqualität / Umweltsteuer / Steuer; environment / environmental quality / pollution taxation / tax

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Reis, S. (2009). Pollution taxation and environmental quality. (Thesis). University of Vienna. Retrieved from http://othes.univie.ac.at/6074/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Reis, Sebastian. “Pollution taxation and environmental quality.” 2009. Thesis, University of Vienna. Accessed March 08, 2021. http://othes.univie.ac.at/6074/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Reis, Sebastian. “Pollution taxation and environmental quality.” 2009. Web. 08 Mar 2021.

Vancouver:

Reis S. Pollution taxation and environmental quality. [Internet] [Thesis]. University of Vienna; 2009. [cited 2021 Mar 08]. Available from: http://othes.univie.ac.at/6074/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Reis S. Pollution taxation and environmental quality. [Thesis]. University of Vienna; 2009. Available from: http://othes.univie.ac.at/6074/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Michigan State University

25. Kim, Sang-Kyum. The effect of homotheticity on the double dividend and the optimal environmental tax rate.

Degree: PhD, Department of Economics, 2000, Michigan State University

URL: http://etd.lib.msu.edu/islandora/object/etd:30582

Subjects/Keywords: Environmental impact charges; Dividends – Taxation; Tax – Rates and tables; Elasticity (Economics)

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Kim, S. (2000). The effect of homotheticity on the double dividend and the optimal environmental tax rate. (Doctoral Dissertation). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:30582

Chicago Manual of Style (16^th Edition):

Kim, Sang-Kyum. “The effect of homotheticity on the double dividend and the optimal environmental tax rate.” 2000. Doctoral Dissertation, Michigan State University. Accessed March 08, 2021. http://etd.lib.msu.edu/islandora/object/etd:30582.

MLA Handbook (7^th Edition):

Kim, Sang-Kyum. “The effect of homotheticity on the double dividend and the optimal environmental tax rate.” 2000. Web. 08 Mar 2021.

Vancouver:

Kim S. The effect of homotheticity on the double dividend and the optimal environmental tax rate. [Internet] [Doctoral dissertation]. Michigan State University; 2000. [cited 2021 Mar 08]. Available from: http://etd.lib.msu.edu/islandora/object/etd:30582.

Council of Science Editors:

Kim S. The effect of homotheticity on the double dividend and the optimal environmental tax rate. [Doctoral Dissertation]. Michigan State University; 2000. Available from: http://etd.lib.msu.edu/islandora/object/etd:30582

26. Belfiori, Maria Elisa. Essays on optimal taxation of carbon emissions.

Degree: PhD, Economics, 2013, University of Minnesota

URL: http://purl.umn.edu/157633

► This dissertation is composed of two essays and studies the optimal taxation of carbon emissions.In the first essay, I set up an economy where an… (more)

▼ This dissertation is composed of two essays and studies the optimal taxation of carbon emissions.In the first essay, I set up an economy where an externality arises from the consumption of an exhaustible resource (oil) and a technology exists to mitigate the externality. I focus on the implications for policy design of assuming social preferences differ from private preferences regarding future generations. In particular, I consider a welfare function that places direct Pareto weights on unborn generations, as opposed to future generations receiving weight only through the altruism of their ancestors. This specification delivers a social discount rate which is lower than that of private individuals. I first show that standard policies, such as price or quantity controls on the net emissions of carbon, are insufficient to achieve the social optimum: When social and private discounting differ, more sophisticated policies are necessary. The main results of the chapter characterize these sophisticated policies. I show that an optimal tax scheme requires subsidizing the mitigation technology and taxing carbon emissions, but each at different rates: the optimal subsidy for removing a ton of carbon from the atmosphere will in general not equal the optimal tax for creating a ton of carbon. I also show that an optimal cap and trade system must include a cap on carbon offset allowances.In the second essay, I study the optimal taxation of carbon emissions in an intergenerational model with imperfect altruism. This means that the current generations discount tradeoffs in the near future more than those which happen in the distant future. As a result, a problem of time inconsistency arises. I study if standard carbon policies are sufficient to control emissions in this economy. I first show that, when society can successfully resolve the inconsistency problem by committing itself to following a climate plan, standard carbon taxes coupled with a subsidy on oil reserves are enough to induce future generations to follow it. However, an initial period of sophisticated policies are required to induce the current generation to abide by it as well. When no commitment technology is available, I solve for the Markov perfect equilibrium of the dynamic game between generations and show that sophisticated policies are always required to implement the constrained social optimum.

Subjects/Keywords: Climate change; Discounting; Environmental economics; Optimal taxation; Welfare

…taxation of carbon emissions hold. In particular, carbon taxes and sequestration subsidies are… …instrument. If climate policies are meant to deal not only with the environmental externality… …the literature on optimal taxation of fossil fuels with a climate externality as [8… …study the interaction between social discounting and optimal taxation. The approach to social… …services from households at a market price wt . Firms face two forms of taxation: a carbon tax…

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Belfiori, M. E. (2013). Essays on optimal taxation of carbon emissions. (Doctoral Dissertation). University of Minnesota. Retrieved from http://purl.umn.edu/157633

Chicago Manual of Style (16^th Edition):

Belfiori, Maria Elisa. “Essays on optimal taxation of carbon emissions.” 2013. Doctoral Dissertation, University of Minnesota. Accessed March 08, 2021. http://purl.umn.edu/157633.

MLA Handbook (7^th Edition):

Belfiori, Maria Elisa. “Essays on optimal taxation of carbon emissions.” 2013. Web. 08 Mar 2021.

Vancouver:

Belfiori ME. Essays on optimal taxation of carbon emissions. [Internet] [Doctoral dissertation]. University of Minnesota; 2013. [cited 2021 Mar 08]. Available from: http://purl.umn.edu/157633.

Council of Science Editors:

Belfiori ME. Essays on optimal taxation of carbon emissions. [Doctoral Dissertation]. University of Minnesota; 2013. Available from: http://purl.umn.edu/157633

27. McMahon, Matthew John. Theory and Experiments Exploring Behavioral, Financial, and Public Economics.

Degree: 2015, University of Tennessee – Knoxville

URL: https://trace.tennessee.edu/utk_graddiss/3353

► I study three questions which relate to one another only in that each explores facets of economics. First, I theoretically examine the conditions under which… (more)

Subjects/Keywords: economics experimental environmental behavioral public finance; Behavioral Economics; Corporate Finance; Economic Theory; Finance; Finance and Financial Management; Income Distribution; Other Economics; Public Economics; Taxation

4 more images…

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

McMahon, M. J. (2015). Theory and Experiments Exploring Behavioral, Financial, and Public Economics. (Doctoral Dissertation). University of Tennessee – Knoxville. Retrieved from https://trace.tennessee.edu/utk_graddiss/3353

Chicago Manual of Style (16^th Edition):

McMahon, Matthew John. “Theory and Experiments Exploring Behavioral, Financial, and Public Economics.” 2015. Doctoral Dissertation, University of Tennessee – Knoxville. Accessed March 08, 2021. https://trace.tennessee.edu/utk_graddiss/3353.

MLA Handbook (7^th Edition):

McMahon, Matthew John. “Theory and Experiments Exploring Behavioral, Financial, and Public Economics.” 2015. Web. 08 Mar 2021.

Vancouver:

McMahon MJ. Theory and Experiments Exploring Behavioral, Financial, and Public Economics. [Internet] [Doctoral dissertation]. University of Tennessee – Knoxville; 2015. [cited 2021 Mar 08]. Available from: https://trace.tennessee.edu/utk_graddiss/3353.

Council of Science Editors:

McMahon MJ. Theory and Experiments Exploring Behavioral, Financial, and Public Economics. [Doctoral Dissertation]. University of Tennessee – Knoxville; 2015. Available from: https://trace.tennessee.edu/utk_graddiss/3353

University of Hong Kong

28. Wong, Wing-sum. Environmental levy and green citizenship on plastic shopping bags behaviours in Hong Kong.

Degree: 2012, University of Hong Kong

URL: http://hdl.handle.net/10722/180101

► The Environmental Levy Scheme on Plastic Shopping was enforced in July 2009. The Levy aimed to create a direct fiscal disincentive to reduce the indiscriminate… (more)

▼ The Environmental Levy Scheme on Plastic Shopping was enforced in July 2009. The Levy aimed to create a direct fiscal disincentive to reduce the indiscriminate use of Plastic Shopping Bags and encourage consumers to switch to reusable shopping bags. In theory, fiscal instruments are more efficient and effective to change people’s behaviour, but its impacts towards attitude are still in question. Also, the level of green citizenship, which emphasising that people have the responsibility to protect and sustain the environment, is a good indicator to know people’s attitudes towards the environment, but the Hong Kong government tends to rely on fiscal disincentives to change people’s behaviour, Green Citizenship had never been addressed. Green citizenship is a personal commitment to learn more about the environment and to take responsible environmental action. Environmental citizenship encourages individuals, communities and organizations to think about the environmental rights and responsibilities we all have as residents of the planet Earth (Environmental Canada, 2006). This study carried out a questionnaire research to identify the policy effect that the Levy in Hong Kong have on environmental attitudes and behaviours, as well as to identify the relative impact of economic incentive versus Green Citizenship on green attitudes and behaviours. The survey was conducted from 25th April to 9th May 2012 for two weeks in the form of internet survey. The research found that the Environmental Levy Scheme on Plastic Shopping Bags affected citizens’ behaviour and attitude to reduce the use of plastic shopping bags, and also changed people’s behavioural intention to act pro-environmentally, if their beliefs are strong enough to override the disadvantages brought by pro-environmentally actions. However, the level of green citizenship in Hong Kong is still in a private level, the sense of green citizenship of the society is still weak, thus, a comprehensive education programme should be carried out by both the society (bottom-up) and the government (top-bottom) to raise the level of green citizenship of the society.

Subjects/Keywords: Waste minimization - Government policy - China - Hong Kong.; Plastic bags - Taxation - China - Hong Kong.; Shopping bags - Taxation - China - Hong Kong.; Environmental protection - China - Hong Kong - Citizen participation.

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APA (6^th Edition):

Wong, W. (2012). Environmental levy and green citizenship on plastic shopping bags behaviours in Hong Kong. (Thesis). University of Hong Kong. Retrieved from http://hdl.handle.net/10722/180101

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Wong, Wing-sum. “Environmental levy and green citizenship on plastic shopping bags behaviours in Hong Kong.” 2012. Thesis, University of Hong Kong. Accessed March 08, 2021. http://hdl.handle.net/10722/180101.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Wong, Wing-sum. “Environmental levy and green citizenship on plastic shopping bags behaviours in Hong Kong.” 2012. Web. 08 Mar 2021.

Vancouver:

Wong W. Environmental levy and green citizenship on plastic shopping bags behaviours in Hong Kong. [Internet] [Thesis]. University of Hong Kong; 2012. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10722/180101.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Wong W. Environmental levy and green citizenship on plastic shopping bags behaviours in Hong Kong. [Thesis]. University of Hong Kong; 2012. Available from: http://hdl.handle.net/10722/180101

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Brno University of Technology

29. Švestková, Lucie. Dopady zavedení environmentálního zdaňování na hospodaření podniku: Effects of Environmental Taxation in Company´s Performance.

Degree: 2018, Brno University of Technology

URL: http://hdl.handle.net/11012/33639

► The thesis evaluates the current state of environmental taxation based on CO2 emissions and determines the impact on a company ABC, s r.o. The initial… (more)

Subjects/Keywords: Diplomová práce; životní prostředí; environmentální politika; daňová soustava; silniční daň; environmentální zdanění; podnikatelský sektor; podniková analýza; Thesis; environment; environmental policy; tax system; motor vehicle tax; environmental taxation; business sector; business analysis

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Švestková, L. (2018). Dopady zavedení environmentálního zdaňování na hospodaření podniku: Effects of Environmental Taxation in Company´s Performance. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/33639

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Švestková, Lucie. “Dopady zavedení environmentálního zdaňování na hospodaření podniku: Effects of Environmental Taxation in Company´s Performance.” 2018. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/33639.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Švestková, Lucie. “Dopady zavedení environmentálního zdaňování na hospodaření podniku: Effects of Environmental Taxation in Company´s Performance.” 2018. Web. 08 Mar 2021.

Vancouver:

Švestková L. Dopady zavedení environmentálního zdaňování na hospodaření podniku: Effects of Environmental Taxation in Company´s Performance. [Internet] [Thesis]. Brno University of Technology; 2018. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/33639.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Švestková L. Dopady zavedení environmentálního zdaňování na hospodaření podniku: Effects of Environmental Taxation in Company´s Performance. [Thesis]. Brno University of Technology; 2018. Available from: http://hdl.handle.net/11012/33639

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Tampere University

30. Vehmas, Jarmo. 'Rahat Ruotsiin ja päästöt Tanskaan': Suomen ympäristöperusteisen energiaverotuksen rekonstituutio 1993-96 .

Degree: Aluetieteen ja ympäristöpolitiikan laitos - Department of Regional Studies and Environmental Policy, 2002, Tampere University

URL: https://trepo.tuni.fi/handle/10024/67192

► Tutkimuksessa tarkastellaan energiaverotuksen kehitystä Suomessa. Tapaustutkimuksena analysoidaan vuoden 1997 alussa voimaan tulleeseen energiaverotuksen muutokseen liittyvää poliittista keskustelua, joka ajoittui vuosiin 1993-96. Tutkimuksessa etsitään vastausta seuraaviin… (more)

▼ Tutkimuksessa tarkastellaan energiaverotuksen kehitystä Suomessa. Tapaustutkimuksena analysoidaan vuoden 1997 alussa voimaan tulleeseen energiaverotuksen muutokseen liittyvää poliittista keskustelua, joka ajoittui vuosiin 1993-96. Tutkimuksessa etsitään vastausta seuraaviin kysymyksiin: Mitkä syyt olivat energiaveromallin muutoksen taustalla ja miten muutosta valmisteltiin valtionhallinnossa? Millaisia poliittisia koalitioita poliittisessa kamppailussa muodostui? Millaisia perusteluja eri toimijat esittivät energiaveromallin muuttamisen puolesta ja sitä vastaan valmistelun ja päätöksenteon edetessä? Mitkä tekijät ratkaisivat kamppailun lopputuloksen? Miten kamppailu vaikutti ympäristöperusteisen energiaverotuksen kehittämismahdollisuuksiin tulevaisuudessa? Empiirinen aineisto aineisto koostuu energiaverotuksen hallinnolliseen valmisteluun ja poliittiseen päätöksentekoon liittyvistä asiakirjoista. Lisäksi on kerätty tapaustutkimuksen osalta primääriaineistoa eri toimijoiden esittämistä kannanotoista, mediakirjoittelusta ja eduskuntakäsittelyn puheenvuoroista. Tutkimusmetodina käytetään diskurssianalyysia, ja päähuomio kiinnitetään energiaverotuksen erilaisten merkitysten välisten suhteiden muutoksiin ja muutoksia aiheuttaviin kontekstuaalisiin tekijöihin. Käsitteellis-teoreettinen viitekehys koostuu Maarten A. Hajerin esittämästä diskurssiteoriasta, ympäristöverotusta koskevasta lähinnä taloustieteellisestä ja ympäristöpoliittisesta tutkimuksesta sekä Thomas P. Hughesin esittämästä laajan teknologisen systeemin (LTS) kehitysdynamiikkaa kuvaavasta käsitteellisestä mallista. Tutkimuksen teoreettisena tavoitteena on Hajerin diskurssiteoreettisten käsitteiden operationalisointi konkreettiseen poliittiseen kiistaan soveltuviksi sekä tapaustutkimukseen liittyvän diskursiivisen kamppailun tulkitseminen Hughesin LTS-mallin avulla. Energiaverotukselle on tunnistettavissa kolme erilaista merkitystä, joiden painoarvo on vaihdellut historiallisesti: valtiontaloudellinen, talouden toimintaedellytyksiin liittyvä sekä ympäristöpoliittinen merkitys. Valtiontaloudellinen merkitys on näistä perinteisin ja vakiintunein. Talouden toimintaedelytyksiin liittyvä merkitys on korostunut energian hinnannousujen yhteydessä ja ympäristöpoliittinen merkitys on noussut esille 1980-luvun lopulta alkaen. Tapaustutkimuksessa käsitelty energiaverokiista kulminoitui energiaverotuksen ympäristöpoliittisen ja talouden toimintaedellytyksiin liittyvän merkityksen väliseen diskursiiviseen ja poliittiseen kamppailuun. Keskeiseen asemaan nousi eri aloilta peräisin olevien tekijöiden yhdistäminen laajaa ilmiökokonaisuutta kuvaaviksi yksinkertaisiksi väittämiksi eli poliittisiksi tarinalinjoiksi. Niitä toisteltiin poliittisessa keskustelussa, ja keskeisenä tarkoituksena oli sitouttaa yhteiskunnan erilaisia toimijoita diskurssin mukaisiin poliittisiin päämääriin: joko energiaveromallin muuttamiseen tai vioimassa olevan energiaveromallin säilyttämiseen. Energiaveromallin muuttamista vaativan diskurssin synty liittyi paljolti toimintaympäristön muutoksiin…

Subjects/Keywords: energiaverot ; ympäristöverotus ; hiilidioksidivero ; energiapolitiikka ; ympäristöpolitiikka ; energy taxes ; environmental taxation ; CO2 tax ; energy policy ; environmental policy

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APA (6^th Edition):

Vehmas, J. (2002). 'Rahat Ruotsiin ja päästöt Tanskaan': Suomen ympäristöperusteisen energiaverotuksen rekonstituutio 1993-96 . (Doctoral Dissertation). Tampere University. Retrieved from https://trepo.tuni.fi/handle/10024/67192

Chicago Manual of Style (16^th Edition):

Vehmas, Jarmo. “'Rahat Ruotsiin ja päästöt Tanskaan': Suomen ympäristöperusteisen energiaverotuksen rekonstituutio 1993-96 .” 2002. Doctoral Dissertation, Tampere University. Accessed March 08, 2021. https://trepo.tuni.fi/handle/10024/67192.

MLA Handbook (7^th Edition):

Vehmas, Jarmo. “'Rahat Ruotsiin ja päästöt Tanskaan': Suomen ympäristöperusteisen energiaverotuksen rekonstituutio 1993-96 .” 2002. Web. 08 Mar 2021.

Vancouver:

Vehmas J. 'Rahat Ruotsiin ja päästöt Tanskaan': Suomen ympäristöperusteisen energiaverotuksen rekonstituutio 1993-96 . [Internet] [Doctoral dissertation]. Tampere University; 2002. [cited 2021 Mar 08]. Available from: https://trepo.tuni.fi/handle/10024/67192.

Council of Science Editors:

Vehmas J. 'Rahat Ruotsiin ja päästöt Tanskaan': Suomen ympäristöperusteisen energiaverotuksen rekonstituutio 1993-96 . [Doctoral Dissertation]. Tampere University; 2002. Available from: https://trepo.tuni.fi/handle/10024/67192

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