• Join over 1.2 million students every month
  • Accelerate your learning by 29%
  • Unlimited access from just £6.99 per month
Page
  1. 1
    1
  2. 2
    2
  3. 3
    3
  4. 4
    4
  5. 5
    5
  6. 6
    6
  7. 7
    7
  8. 8
    8
  9. 9
    9
  10. 10
    10
  11. 11
    11
  12. 12
    12
  13. 13
    13
  14. 14
    14
  15. 15
    15
  16. 16
    16

Environmental Taxes

Extracts from this document...

Introduction

Environmental taxes refer to the long-term economic, social and environmental gains and increase the incentives to protect the global environmental. (Australian Government Department of Environment and Heritage, 2005) [Online]. It is also known as tax shift, green tax reform and ecological taxing (Hanno Beck et.el, 1998) [Online]. The tax revenue collected from the people and business commercial are transfer into the inquisition policy tool that used to increase the quality of environment, reduce the demands and expenditure, increase more beneficial activities to society and welfare and promote the innovation (Hanno Beck et.el, 1998) [Online]. Tax shift is a tool that with the intention of encouraging the sustainable activities and discouraging environmentally damaging behaviour and improve the overall the tax equity (Mainewatch Institute, no date) [Online]. The ideas are based on current economic trend, which fail to account the environmental damages because sending incorrect price signal, and the tax system creates counterproductive incentives (Mainewatch Institute, no date) [Online]. Tax shift are trying solution to reduce the level of taxes on production activities and increase the level of taxes on unproductive activities such as pollution, consumption product in order to promote the tax equity (Mainewatch Institute, no date) [Online]. Most of environmental taxes are designed to meet the objective of revenue neutral to raise revenue from new, untaxed or under taxed sources thus reduce the current taxes to yield the same dollar return to the government (Mainewatch Institute, no date) [Online]. The important of revenue neutrality is to identify the political resistance to generate revenue from the overall taxes to ensure the sufficient fund for the government program (Mainewatch Institute, no date) [Online]. The good tax system is predictability and stability with the built into tax shifting plans (Mainewatch Institute, no date) [Online]. It can be very challenging to predict the expected returns from the new forms of taxation, which introduce by the government and especially in estimating how much the incentives effects is needed thus reduce the revenue (Mainewatch Institute, no date) ...read more.

Middle

Nitrogen Dioxide Tax By late 1980, Sweden have serious problem because suffer the acidification of soil and water due to the nitrogen oxide and nitrogen dioxide (International Institute for Sustainable Development, No Date) [Online]. Acidification has damaged the ecosystem, killing the animal, damaged the forest and degenerating the building and historic monuments in Southern Sweden (Stephan Barg et.el, 2000) [Online]. Around 20% of forest have damaged because of the land is so acidic (International Institute for Sustainable Development, No Date) [Online]. Therefore, Sweden began to impose the tax on the nitrogen oxide and nitrogen dioxide on January 1,1992 to reduce the emission from combustion plants at a faster pace than was expected by minimum emission limits and licenses for specific plants (Nordic Council of Ministers, Copenhagen, 2002) [Online]. It is necessarily to install the expensive monitoring equipment to measure the NOx emission and the cost of installing the equipment is estimated SEK 300,000 per plant which was quite substantial (Jean-Philippe Barde and Stephen Smith, 1997) [Online]. The plants subject to pay tax have installed the equipment to assess measure the tax properly (U.S Environmental Protect Agency, 1999) [Online]. Therefore, the charge only applied at largest and power-heating plant however the reimbursements are not included excluding the monitoring, measurement and the administrative cost (Nordic Council of Ministers, Copenhagen, 2002) [Online]. Mostly the largest power planting, waste incinerating plant, chemical and metal industries are liable to pay tax when they have a capacity of 10 megawatts (Mw) and produce more than 50 gigawatts hours (GWh) (Nordic Council of Ministers, Copenhagen, 2002) [Online]. However there are some exemptions for the direct industrial combustion process such as melting of raw material or combustion in oven for the refining crude oil because it is hard to diffuse and too costly to measure (Nordic Council of Ministers, Copenhagen, 2002) [Online]. The plant that produces less than 50 GWh is exempt because it gives competitive advantages to the small plant. ...read more.

Conclusion

Available from: World Wide Web http://www.mori.com/polls/2003/meb1.shtml [Accessed: 20 February 2006] Jutexpo UK. 2003. The Plastic Bag Levy[Online].2003 Available from: World Wide Web http://www.jutexpo.co.uk/plasticlevy.html [Accessed: 8 March 2006] Mainewatch Institute. No Date. Economic Policy and Taxation. [Online]. Available from: World Wide Web http://www.mainewatch.org/tax-shifting-frame.html [Accessed: 20 February 2006] National Round Table On The Environment and The Economy. 2002. Toward a Canadian Agenda For Ecological Fiscal Reform: First Steps . [Online] Available from: World Wide Web http://www.nrtee-trnee.ca/Publications/PDF/Report_EFR-First-Steps_E.pdf [Accessed: 7 March 2006] Nordic Council of Ministers, Copenhagen. 2002. The Use of Economic Instrument in Nordic Environment Policy 1999-2001. [Online] Available from: World Wide Web http://www.norden.org/miljoe/Miljo-okonomi/rapporter/sk/581__004.pdf [Accessed: 20 February 2006] Stephan Barg, Anantha Duraiappah and Sarah Van Exan. 2000. International Institute for Sustainable Development. Economic Instruments For Environmental Policy Making in Ontario [Online] 1 December 2000. Available from: World Wide Web: http://www.ene.gov.on.ca/envision/ergreport/downloads/report_paper2.pdf [Accessed: 2 March 2006] U.S Environmental Protect Agency. 1999. Sweden's Nitrogen Oxide Charge. [Online].6 July 1999. Available from: World Wide Web: http://yosemite.epa.gov/ee/epalib/incent.nsf/c7950cb0634d42808525634e00438a4a/6d7c196c44e7c5ab852564f600718ba5?OpenDocument [Accessed: 2 March 2006] The Department of Environment Heritage & Local Government. 2004. Plastic Bags [Online]. Available from: World Wide Web http://www.environ.ie/DOEI/DOEIPol.nsf/wvNavView/Plastic+Bags?OpenDocument&Lang= [Accessed: 6 March 2006] Zero Waste New Zealand Trust. 2002. Plastic Shopping Bag Report [Online]. Available from: World Wide Web http://www.zerowaste.co.nz/assets/Reports/PlasticShoppingBagsandbiodegradablepackaging.pdf [Accessed: 28 February 2006] Bibliography Alan Keyes. 2001. Bush's Road to An Energy Tax. [Online]. Available from: World Wide Web: http://www.sepp.org/NewSEPP/road_to_an_energy_tax.htm [Accessed: 16 February 2006] Alberto Majocchi and Marco Lia. 2002. Environmental Taxes And Border Tax Adjustments An Economic Assessment. [Online]. Available from: World Wide Web: http://www.unipv.it/websiep/wp/127.pdf [Accessed: 20 February 2006] Bernie Fischlowitz-Roberts. 2002. Restructuring Taxes To Protect the Environment. [Online]. Available from: World Wide Web: http://www.earth-policy.org/Updates/Update14.htm [Accessed: 2 March 2006] Britt Groosman, 1998. Pollution Tax. [Online]. Available from: World Wide Web http://encyclo.findlaw.com/2500book.pdf [Accessed: 20 February 2006] Carlton N. Owen. 2003.Key Learning. Who Will Own The Forest? A conference Sponsored By World Forestry Center [Online]. Available from: World Wide Web http://www.sfasu.edu/forestry/services/proceedings/carlton_owen_key_learnings.pdf [Accessed: 20 February 2006] Carla Carnaghan & Kenneth J. Klassen. 2003.Univeristy Of Waterloo. E-Commerce and International Tax Planning. [Online]. Available from: World Wide Web http://www.business.uiuc.edu/accountancy/events/symposium/tax/2003/Klassen.pdf [Accessed: 20 February 2006] Charles L. Ballard, John H Goddeeris and Sang-Kyum Kim.2004. ...read more.

The above preview is unformatted text

This student written piece of work is one of many that can be found in our University Degree Environmental & Physical Geography section.

Found what you're looking for?

  • Start learning 29% faster today
  • 150,000+ documents available
  • Just £6.99 a month

Not the one? Search for your essay title...
  • Join over 1.2 million students every month
  • Accelerate your learning by 29%
  • Unlimited access from just £6.99 per month

See related essaysSee related essays

Related University Degree Environmental & Physical Geography essays

  1. Marked by a teacher

    "Environmental degradation is neither the inevitable price of, nor a desirable path for, economic ...

    5 star(s)

    This is because the internalization of environmental costs is based on social costs, and therefore, environmental degradation will still occur if the added benefits of growth exceed the added social costs of environmental degradation that result from that growth. Consequently, such pricing, may result in higher living costs leading to

  2. Environmental Management. The London smog of 1952 is one of history's most important ...

    Estimates of Influenza-Related Mortality The number of deaths from influenza was estimated using two approaches: observations from a general medical practice and data from a vaccine trial. Observations from a general medical practice of about 6,000 persons in Greater London from 1949 through 1968 provided an estimated case-fatality rate of 0.2% (Fry 1969).

  1. Critically evaluate the role and effectiveness of Environmental Impact Assessment in ensuring environmentally sound ...

    Even countries with well-developed systems may also lack enforcement in practice (Glasson & Salvador 2000). This shows that though EIA is widespread, it is not uniform universally. These country-level differences have various impacts on its effectiveness in achieving sustainable development within the different countries.

  2. This Community Research Project is aimed at examining Barangay Nazareths waste management system in ...

    Recently, a new resolution was passed that every last Friday of the month is a Scheduled Barangay Clean up Drive participated by all members of the Barangay Council, Sangguniang Kabataan, Barangay BNS/BHW, Barangay Employees and Staff, all Barangay Tanod/ Traffic Enforcers, Office of the CSWD and Day Care Teachers, and

  1. The origin of hurricanes and predictability of hurricane tracks

    Hurricanes absorb energy from the warm water of the ocean, and a thunderstorm will continue to grow so long as there is a fuel source i.e a supply of moist air and heat.

  2. "The tropical rainforest is the most complex ecosystem on Earth, yet human use of ...

    Classification Number of Species Species Endangered Flowering plants 12,000 Plants: 522 Trees 2,650 Mammals 280 Mammals: 23 Birds 824 Birds: 35 Snakes 162 Reptiles: 12 Lizards 143 Crocodiles 2 Tortoises and turtles 22 Table 2: Biodiversity in Malaysia (Source: Sani,S., 2008. The encyclopedia of Malaysia: Volume 1:The environment. Archipelago Press)

  1. Systematically review and critically evaluate the current protection measures available for nature conservation in ...

    and the failure to integrate protected areas requirements into policies for the sectors (e.g. agriculture, tourism, transport) which affect them. Other problems which are applicable within the UK context include financial constraints, inadequate knowledge and limited staff knowledge and expertise (Bishop et al, 1995).

  2. Analysis of the documentary "The Great Global Warming Swindle".

    Many developing nations, particularly China and India, are implementing carbon neutral sources of energy of their own accord, and more because of an interest in reducing their dependency on imported petroleum and improving air quality levels than because of global warming.

  • Over 160,000 pieces
    of student written work
  • Annotated by
    experienced teachers
  • Ideas and feedback to
    improve your own work