Towards Ecological Taxation: The Efficacy of Emissions-Related Motor Taxation

ISBN-13: 9780566089794 / Angielski / Twarda / 2011 / 256 str.

David Russell

Opis

Countries and governments are struggling to meet their commitments to achieve targets relating to greenhouse gases under the Kyoto agreement and other protocols. In this book, David Russell offers a pragmatic consideration of realistic possibilities.

Recenzje

'Drawing mainly on the author's own empirical study and a critical review of the literature, this book provides a comprehensive understanding of the efficacy of emissions-related ecological taxation and offers fresh analytical insights on the implications of ecological tax reforms for both sustainable development practices and relevant theoretical developments. The book is a timely contribution to the knowledge of sustainable development in terms of ecological fiscal policies and reforms and their implementations.' William Sun, Leader of Corporate Governance and Sustainable Business Research Group (CGSRG), Leeds Metropolitan University, UK

Spis treści

Contents: Preface; The problem of carbon dioxide emissions; Our economic system and environmental damage; Measuring attitudes and behaviour amongst company car drivers; Assessing the potential effectiveness of ecological taxation; The inelasticity of business mileage; Working towards a low-carbon society; Appendix; References; Index.

O autorze

Dr David Russell is Head of the Department of Accounting & Finance at DeMontfort University Leicester UK, where he teaches on a variety of undergraduate, postgraduate, professional and post-experience accounting and management programmes. David has been researching, writing and lecturing on accounting and taxation matters with regard to environmental policy for over ten years and was shortlisted for the International Federation of Accountants Articles of Merit Award for his work on 'Financing Renewable Energy: Creating the Right Package of Incentives for a Level Playing Field for Commercial Electricity Production from Wind Turbines'. More recently David has focused on the issue of carbon emissions and how a broad spectrum of taxation policy measures aligned with a framework based upon the current economic model could be best suited to curb carbon emissions for society as a whole. Prior to entering academia, David worked in engineering, construction, aviation and local government and as a freelance consultant providing business specific solutions to a wide variety of clients.