TY - BOOK ID - 5253378 TI - Environmental Taxes : Recent Developments in China and OECD Countries AU - Organisation for Economic Co-operation and Development. AU - Organisation for Economic Co operation and Development AU - Organisation for Economic Co-operation and Development PY - 1999 SN - 9264170928 9786610029778 1280029773 9264173439 9264173434 9789264173439 PB - Paris : OECD Publishing, DB - UniCat KW - politique de l'environnement KW - fiscalite de l'environnement KW - politique fiscale KW - chine KW - pays de l'ocde KW - milieubeleid KW - milieufiscaliteit KW - fiscaal beleid KW - china KW - oeso landen KW - Environmental impact charges KW - Pollution KW - Taxation KW - Taxe écologique KW - Congresses. KW - Congrès KW - Impôts KW - Chemical pollution KW - Chemicals KW - Contamination of environment KW - Environmental pollution KW - Contamination (Technology) KW - Asbestos abatement KW - Bioremediation KW - Environmental engineering KW - Environmental quality KW - Factory and trade waste KW - Hazardous waste site remediation KW - Hazardous wastes KW - In situ remediation KW - Lead abatement KW - Pollutants KW - Refuse and refuse disposal KW - Eco-taxes KW - Ecological taxes KW - Ecotaxes KW - Effluent charges KW - Environmental exploitation charges KW - Environmental impact fees KW - Environmental taxes KW - Green taxes KW - Pollution charges KW - User charges KW - Environmental aspects KW - Environment KW - Public Finance KW - Political Science KW - Law, Politics & Government KW - China, People’s Republic KW - Duties KW - Fee system (Taxation) KW - Tax policy KW - Tax reform KW - Taxation, Incidence of KW - Taxes KW - Finance, Public KW - Revenue KW - Taxation. UR - https://www.unicat.be/uniCat?func=search&query=sysid:5253378 AB - Environmental taxes are receiving growing interest world-wide. From an environmental perspective, a key driver has been the search for more efficient and cost-effective approaches for implementing domestic environmental policies. From a fiscal policy perspective, growing pressures have been exerted to reduce income tax rates and to offset this by broadening the tax base. These reforms provide opportunities to introduce new environmental taxes in a revenue-neutral manner and simultaneously to achieve environmental and fiscal policy objectives. This volume presents recent developments in designing and implementing environmental taxes in China and OECD countries. Key challenges and opportunities are highlighted, including the role of removing or reforming existing distortionary subsidies that are damaging to the environment; restructuring existing taxes; and introducing new environmental taxes. The papers, which were presented at an OECD Workshop held in October 1998, provide the reader with a unique comparative analysis. ER -