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Tax Expenditures and Environmental Policy

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Tax Expenditures and Environmental Policy

9781788113892 Edward Elgar Publishing
Hope Ashiabor, Associate Professor of Law, Macquarie Business School, Department of Accounting and Corporate Governance, Sydney, Australia
Publication Date: August 2020 ISBN: 978 1 78811 389 2 Extent: c 272 pp
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.
 

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Contents
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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.
Contents
Contents: 1. The Extensive Use of Tax and Direct Expenditures Over Fiscal and Market Instruments in Environmental Policy 2. Tax Expenditures – Their Origins, Nature, and Issues 3. The Environmental Policy Context: Issues and Challenges 4. Financing Innovation and Deployment of Cleantech Through Tax and Direct Expenditures 5. Financing Environmental Expenditures through the Earmarking of Taxes and Charges 6. Restructuring Environmentally Harmful Transport Subsidies: A Case Study of Employee Car Benefits 7. Conclusion Index

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eISBN: 978 1 78811 390 8
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