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07882aam a2200397 i 4500 001 9A422C4E403511EB87AA299C42ECA4DB 003 SILO 005 20201217010015 008 200613t20202020enka b 001 0 eng d 020 $a 1788113896 020 $a 9781788113892 035 $a (OCoLC)1157567919 040 $a YDX $b eng $e rda $c YDX $d CLU $d YDXIT $d UKMGB $d OCLCF $d XND $d PAU $d SILO 050 4 $a HC79.E5 $b A84 2020 100 1 $a Ashiabor, Hope, $e author. 245 10 $a Tax expenditures and environmental policy / $c Hope Ashiabor. 264 1 $a Cheltenham, UK ; $b Edward Elgar Publishing, $c [2020] 300 $a x, 282 pages : $b illustrations ; $c 24 cm. 490 1 $a New horizons in environmental and energy law 504 $a Includes bibliographical references and index. 505 00 $a Machine generated contents note: $g 7.6. $t The last word on subsidies in the environmental policy context. $g 1.1. $t Introduction -- $g 1.2. $t The context -- $g 1.3. $t Methodology -- $g 1.4. $t Chapter outline -- $g 2. $t Tax Expenditures -- Their Origins, Nature, And Issues -- $g 2.1. $t Introduction -- $g 2.1.1. $t The Objectives of this Chapter -- $g 2.2. $t Surrey's expenditure control theory -- an overview -- $g 2.3. $t Identification of the benchmark tax base -- $g 2.3.1. $t Tax Expenditures and Direct Expenditures -- $g 2.4. $t Measurement: subjecting tax expenditures to the evaluation process -- $g 2.4.1. $t Measuring the Budgetary Costs of Tax Expenditures -- $g 2.5. $t Measurement: the instrument choice issue -- $g 2.6. $t The instrument choice issue: a comparison of the effects -- $g 2.6.1. $t Equity -- $g 2.6.2. $t Vertical Equity -- $g 2.6.3. $t Horizontal Equity -- $g 2.6.4. $t Economic Efficiency -- $g 2.6.5. $t Effect on Resource Allocation -- $g 2.7. $t Instrument choice: the complementary role of policy design -- $g 2.7.1. $t Transparency -- $g 2.7.2. $t Effective Targeting -- $g 2.7.3. $t Managing Inertia -- $g 2.7.4. $t Ease of Administration -- $g 2.8. $t Tax expenditure analysis: a reassessment -- $g 2.9. $t Conclusions -- $g 3. $t The Environmental Policy Context: Issues And Challenges -- $g 3.1. $t Introduction -- $g 3.1.1. $t The Environmental Externalities Context -- $g 3.1.2. $t Pricing Instruments -- $g 3.2. $t Tax expenditures in the environmental context: their policy basis -- $g 3.3. $t Contemporary context of their use in environmental policy -- $g 3.3.1. $t Fostering Environmentally Friendly Activities -- $g 3.3.2. $t Perverse Subsidies -- $g 3.3.3. $t The Policy-Instrument Mix Context -- $g 3.4. $t Implementation challenges in the environmental policy context -- $g 3.4.1. $t Rent Seeking -- $g 3.4.2. $t Poorly Coordinated Incentives -- $g 3.4.3. $t Information Asymmetry -- $g 3.4.4. $t Crowding out Other Investments -- $g 3.4.5. $t The Rebound Effect -- $g 3.5. $t Conclusion -- $g 4. $t Financing Innovation And Deployment Of Cleantech Through Tax And Direct Expenditures -- $g 4.1. $t Introduction -- $g 4.2. $t The structure of this chapter -- $g 4.3. $t The nature and scope of the cleantech sector -- $g 4.4. $t The innovation process -- $g 4.4.1. $t Defining Innovation -- $g 4.4.2. $t Patterns of the Innovation Process -- $g 4.5. $t The rationale for public expenditure on R&D -- $g 4.5.1. $t Market Failures and Barriers to Innovation -- $g 4.5.2. $t Tax Competition -- $g 4.5.3. $t General Context for Implementing Support Programmes -- $g 4.6. $t Research and development tax incentives (R&DTIs) -- $g 4.7. $t Expenditure-based incentive regimes -- $g 4.7.1. $t Defining the Base for Research and Development Tax Incentives -- $g 4.7.2. $t Incentive Base -- $g 4.7.3. $t Categories of Eligible Expenses -- $g 4.7.4. $t Tax Base -- $g 4.7.5. $t Deductible Allowances and Tax Credits -- $g 4.7.6. $t The Bases for Applying Tax Credits -- $g 4.7.7. $t Carry Forward/Carry Back Provisions -- $g 4.7.8. $t Research and Development Capital Allowances -- $g 4.7.9. $t Accelerated Depreciation -- $g 4.7.10. $t Administration -- $g 4.8. $t Income-based incentive regimes: tax rate reductions -- $g 4.8.1. $t Tax Breaks for Intellectual Property (IP): Patent Boxes -- $g 4.9. $t Other public support mechanisms for business research and development -- $g 4.9.1. $t Direct Expenditure Programmes -- $g 4.9.2. $t Pitfalls of Direct Expenditure Programmes -- $g 4.9.3. $t Direct Expenditures and the Fostering of Innovative Programmes -- $g 4.10. $t The relative merits of tax and direct expenditure programmes -- $g 4.11. $t Conclusion -- $g 5. $t Financing Environmental Expenditures Through The Earmarking Of Taxes And Charges -- $g 5.1. $t Introduction -- $g 5.2. $t The nature and scope of earmarking -- $g 5.2.1. $t Types of Earmarking and the Context in Which Applied -- $g 5.2.2. $t Strong Earmarking -- $g 5.2.3. $t Weak Earmarking -- $g 5.2.4. $t Differentiation between Taxes and Charges -- $g 5.2.5. $t Tax Packaging -- $g 5.3. $t Earmarking of taxes -- $g 5.3.1. $t Its Evolution in Public Finance -- $g 5.3.2. $t The Theoretical and Legal Basis for the Earmarking of Revenues -- $g 5.4. $t Categories of earmarked taxes -- $g 5.4.1. $t Cost-covering Charges -- $g 5.4.2. $t Reparative Taxes -- $g 5.4.3. $t Tax Refund Systems -- $g 5.4.4. $t The Partial Coverage of an Industry Sector to Emission Taxes -- $g 5.5. $t The earmarking debate -- $g 5.5.1. $t The Case Against -- $g 5.5.2. $t The Case for Earmarking Taxes to Finance Public Expenditures -- $g 5.5.3. $t A Wider Role for Earmarking? -- The Extra-Territorial Dimension -- $g 5.6. $t Conclusions -- $g 6. $t Restructuring Environmentally Harmful Transport Subsidies: A Case Study Of Employee Car Benefits -- $g 6.1. $t Introduction -- $g 6.1.1. $t Objectives of this Chapter -- $g 6.2. $t Challenges of restructuring perverse transport subsidies in context -- $g 6.3. $t A background to the regime for taxing in-kind benefits: Australia -- $g 6.4. $t Mechanics of the taxing framework -- $g 6.4.1. $t Overview -- $g 6.4.2. $t Australia -- $g 6.5. $t Policy basis for the concession -- $g 6.6. $t Calls for the reform of the car fringe benefits tax system -- $g 6.6.1. $t Criticisms of the Inequities Fostered by the Concession -- $g 6.6.2. $t Broad Basis of Proposals to Reform the SFM Concessions: Australia -- $g 6.6.3. $t Environmental Basis of Proposals to Reform the Concession -- $g 6.6.4. $t Effects of the Subsidy on Congestion, Noise and Accidents -- $g 6.6.5. $t Restructuring the Subsidy: Australia -- $g 6.6.6. $t The Post-1994 Changes -- $g 6.6.7. $t The Goods and Services Tax (GST) Changes: Post-1 July 2000 -- $g 6.6.8. $t The Post-May 2011 Changes -- $g 6.6.9. $t The 16 July 2013 Surprise Announcement -- $g 6.6.10. $t Administrative Responses to Valuation of Car Benefits -- $g 6.6.11. $t Evaluation: Australia's Experience -- $g 6.7. $t Background to the UK's company car tax (CCT) reforms -- $g 6.7.1. $t The Post-2002 Company Car Tax Reforms -- $g 6.7.2. $t Evaluation -- $g 6.8. $t EU review into its company car tax regime -- $g 6.9. $t Canadian proposals: reforming the taxation of company cars -- $g 6.10. $t Conclusions -- $g 7. $t Conclusion -- Final Thoughts -- $g 7.1. $t Introduction -- $g 7.2. $t Tax expenditures and policy implementation -- $g 7.3. $t Has tax expenditure analysis provided a platform for reform? -- $g 7.4. $t Evolution of policy instruments that circumvent the limits of spending instruments -- $g 7.5. $t The way forward -- $g 7.6. $t The last word on subsidies in the environmental policy context. 650 0 $a Environmental policy. 650 0 $a Tax expenditures. 650 0 $a Expenditures, Public. 650 0 $a Sustainable development $x Law and legislation. 650 0 $a Environmental law. 650 7 $a Environmental law $2 fast $0 (OCoLC)fst00913122 650 7 $a Environmental policy $2 fast $0 (OCoLC)fst00913250 650 7 $a Expenditures, Public $2 fast $0 (OCoLC)fst00918345 650 7 $a Sustainable development $x Law and legislation $2 fast $0 (OCoLC)fst01139748 650 7 $a Tax expenditures $2 fast $0 (OCoLC)fst01143776 776 08 $i Online version: $a Ashiabor, Hope. $t Tax expenditures and environmental policy. $d Cheltenham, UK : Edward Elgar Publishing Limited, 2020 $z 9781788113908 $w (OCoLC)1156993452 830 0 $a New horizons in environmental and energy law. 941 $a 1 952 $l OVUX522 $d 20210721013524.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=9A422C4E403511EB87AA299C42ECA4DBInitiate Another SILO Locator Search