A proposition for a multilateral carbon tax treaty /

Mostrar otras versiones (1)

This book proposes a multilateral framework through which countries may tax mineral resources (oil, gas and coal) and capture the full polluting potential of those energy resources through the tax. The framework is designed so that the tax is only levied once through the mineral resources' prod...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Falcão, Tatiana (Autor)
Formato: Tesis Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2019]
Colección:Doctoral series ; v. 47.
Temas:
Carbon taxes.
Double taxation > Treaties.
Taxe sur le carbone.
Double imposition > Traités.
LAW > Administrative Law & Regulatory Practice.
Carbon taxes
Double taxation
Academic Dissertation
dissertations.
Academic theses
Treaties
Academic theses.
Thèses et écrits académiques.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • IBFD Doctoral Series
  • Title
  • Copyright
  • Acknowledgements
  • Preface
  • List of Abbreviations
  • Chapter 1: Contextualizing the Problem
  • 1.1. Executive summary
  • 1.2. Book structure
  • 1.3. Book outline
  • Chapter 2: Classification of Environmental Taxes
  • 2.1. Introduction
  • 2.2. The need for a change in paradigm in the design of environmental policy
  • 2.2.1. Establishing the instrument to promote the environmental objectives
  • 2.2.1.1. A carbon price
  • 2.2.1.2. Subsidies
  • 2.2.1.3. A prohibition
  • 2.2.1.4. A tax or fee
  • 2.2.1.5. Fiscal versus regulatory taxes
  • 2.2.2. Environmentally related versus environmental tax
  • 2.2.2.1. Classifying taxing forms according to their ability to positively influence the environment
  • 2.2.2.1.1. An indirect, in rem tax
  • 2.2.3. How is the environmental tax to be applied?
  • 2.2.3.1. Value-added (type) taxes
  • 2.2.3.2. Sales tax
  • 2.2.3.3. Excise taxes
  • 2.2.3.4. Ad valorem or in rem
  • 2.2.3.5. Manufacturers' or retail excise tax
  • 2.2.3.6. Partial conclusion and the way forward
  • 2.2.4. Identifying environmental taxes according to the item subject to tax
  • 2.2.4.1. Introduction
  • 2.2.4.2. Defining environmental taxes
  • 2.2.4.3. The items subject to tax
  • 2.2.4.3.1. Transport
  • 2.2.4.3.2. Motor vehicles
  • 2.2.4.3.3. Natural resources
  • 2.2.4.3.4. Pollution
  • 2.2.4.3.5. Energy and its interrelation with carbon content
  • 2.2.5. Interim conclusion regarding the environmental tax envisioned in the MCTT
  • 2.3. Identifying the legal instrument
  • 2.3.1. Domestic tax legislation
  • 2.3.2. Issuing a harmonizing instrument for the coordination of domestic tax legislation
  • 2.3.3. A tax treaty
  • 2.3.3.1. Bilateral tax treaty coordinated by a model agreement
  • 2.3.3.2. A multilateral carbon tax treaty
  • 2.4. Conclusion
  • Chapter 3: Principled and Environmental Policy Structures Supporting the Development of the Proposed MCTT
  • 3.1. Introduction
  • 3.2. The models of environmental regulation
  • 3.3. The core principles of environmental regulation and taxation
  • 3.3.1. The "polluter pays" principle
  • 3.3.2. The principle of prevention
  • 3.3.3. Precautionary principle
  • 3.3.4. Interim conclusion
  • 3.4. Secondary principles of environmental taxation
  • 3.4.1. Principle of common but differentiated responsibilities
  • 3.4.2. Principle of free trade while supporting environmental objectives
  • 3.5. General principles of environmental taxation
  • 3.5.1. The 1972 Stockholm Declaration
  • 3.5.2. UN Rio Declaration
  • 3.5.3. Rio+20 outcome document
  • 3.5.4. The Paris Agreement
  • 3.5.5. How these principles are to be advanced under the proposed MCTT
  • 3.6. Linking to tax
  • 3.7. The legal basis for the admission of the proposed MCTT under the UN environmental framework
  • 3.8. The WTO and environmental protection
  • 3.9. Conclusion
  • Chapter 4: The Fossil Fuel Industry
  • 4.1. Introduction

Ejemplares similares