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Environmental impact charges --- Fiscalité écologique --- Fiscalité écologique

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Le livre aborde les thèmes suivants : la fiscalité environnementale, l’abus fiscal à la lumière des premières applications pratiques, quelles réformes fiscales pour 2013, actualités et perspectives.

Income tax --- Law and legislation --- Belgique --- Fiscalité écologique --- Politique fiscale --- Économie de l'environnement

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"This timely book provides a critical examination of the ways in which tax expenditures can be best used in order to enhance their efficacy as instruments for the implementation of environmental policy. Examining the capacity and limits of tax expenditures in financing environmental policy, Hope Ashiabor considers their use in various contexts and policies in order to clearly establish the common threads as well as any deviations that have emerged. The book outlines how, when used in environmental policy either to provide preferences to certain activities or to address the challenges of environmental degradation, the management of tax expenditures invariably results in unintended consequences that manifest in negative environmental outcomes and economic inefficiencies. It also examines some of the challenges encountered in re-structuring subsidies that have become environmentally harmful. Tax Expenditures and Environmental Policy will be of great interest to students and scholars in both tax and environmental law. It will also offer an essential tool for policy makers and practitioners through its focus on policy design and its doctrinal analysis"--

Fiscalité écologique --- Politique de l'environnement --- Environnement --- Taxe sur le dioxyde de carbone --- Politique énergétique --- Protection --- Subventions

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This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change. The book is structured around three main topics: the rationale, the tax design and the legal framework of environmental border tax adjustments. This three-fold analysis gives an overview of the legal issues that should be considered before the adoption of environmental border taxes, including carbon tax adjustments. Alice Pirlot's critical approach to the arguments surrounding traditional and environmental border tax adjustments allows for detailed legal analysis going beyond the question of their compatibility with WTO law, while also reviewing the economic argument. This book will prove to be essential reading for legal scholars and professionals alike, as well as benefitting environmental NGOs, stakeholders in energy-intensive industries and policymakers looking for in-depth insight into environmental border tax adjustments.

Environmental impact charges. --- Environmental impact charges --- International trade --- Law and legislation. --- Environmental aspects. --- Environmental policy. --- Foreign trade regulation. --- Environnement --- Droit commercial (droit international) --- Fiscalité écologique --- Law and legislation --- Environmental aspects --- Droit international --- Organisation mondiale du commerce --- Fiscalité écologique. --- Droit international. --- Environmental law --- Tax law

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fiscalite de l'environnement --- france --- milieufiscaliteit --- frankrijk --- Taxe ecologique --- Fiscal policy --- Environmental impact charges --- Environmental economics --- Environnement --- Politique fiscale --- Fiscalité écologique --- Impôts --- Aspect environnemental --- Impot --- Aspect de l'environnement --- Politique gouvernementale --- Fiscalité écologique