Environmental Taxation Law: Policy, Contexts And Practice

Contents......Page 6
About the Authors......Page 12
Authors’ Preface......Page 14
Table of Cases......Page 18
Table of Statutes......Page 26
Table of Statutory Instruments......Page 52
Table of Provisions of the European Treaty......Page 66
Table of European Community Legislation......Page 70
Table of Provisions of GATT 1994......Page 82
Table of Other Treaty Provisions......Page 84
Table of Abbreviations......Page 88
PART I: PROLOGUE......Page 94
1.1 Introduction......Page 96
1.2 Terminology, approach and sources......Page 98
1.3 International, European, national and regional contexts......Page 112
1.4 Regulatory and taxation contexts......Page 114
1.6 Scheme of the book......Page 127
2.1 Introduction......Page 130
2.2 Trade associations, policy-makers and pressure groups......Page 131
2.3 Waste management industry......Page 133
2.4 Energy industries and consumers......Page 135
2.5 Mineral extraction industry......Page 143
2.6 Air passenger and road freight transport sectors......Page 144
2.7 Concluding remarks......Page 146
PART II: POLICY AND CONTEXTS......Page 148
3 Introduction to Part II......Page 150
4.2 Institutions of central, regional and local government......Page 156
4.3 European Union institutions......Page 185
4.4 International institutions......Page 194
4.5 Concluding comments......Page 199
5.1 Introduction......Page 202
5.2 Sustainable development......Page 203
5.3 Taxation and sustainable development......Page 205
5.4 Economic instruments and market failures......Page 208
5.5 The efficient level of fiscal intervention......Page 213
5.6 Concluding remarks......Page 215
6.1 Introduction......Page 218
6.2 Integrated Pollution Control, Integrated Pollution Prevention and Control and Environmental Assessment......Page 220
6.3 Waste management regulation......Page 227
6.4 Control of air and atmospheric pollution......Page 237
6.5 Air passenger and road freight transport regulation......Page 252
6.7 Regulation of contaminated land......Page 254
6.8 Concluding comments......Page 255
7.1 Introduction......Page 256
7.2 Taxes and tax subsidies......Page 257
7.3 Status of the main levies and subsidies under consideration......Page 269
7.4 Concluding comments......Page 275
8.1 Introduction......Page 276
8.2 Public international law......Page 277
8.3 International environmental law......Page 284
8.4 International trade law......Page 293
8.5 International air transport law......Page 314
8.6 International energy law......Page 315
8.7 Concluding remarks......Page 316
9 Conclusions on Part II......Page 318
PART III: PRACTICE......Page 322
10 Introduction to Part III......Page 324
Part III, Section A: Environmental Levies and Other Economic Instruments......Page 326
Division 1: General......Page 328
11 Design and Implementation......Page 330
12 Community Law Aspects......Page 344
Division 2: National Taxes......Page 400
13 Aggregates Levy......Page 402
14 Climate Change Levy......Page 410
15 Landfill Tax......Page 422
16 Customs’ Administrative Model......Page 432
Division 3: Local Levies......Page 452
17 Workplace Parking Levies......Page 454
18 Road User Charging Schemes......Page 458
Division 4: Other Economic Instruments......Page 464
19 The Packaging Regime Route......Page 466
20 Emissions and Waste Trading Schemes......Page 474
Division 5: The Instruments in Operation......Page 488
21 Policies in Practice (1)......Page 490
Part III, Section B: Greening the UK Tax System......Page 546
Division 1: Removing Subsidies and Creating Incentives......Page 548
22 Excise Duties......Page 550
23 Employee Taxes......Page 558
24 Business Taxes......Page 562
Division 2: The Provisions in Operation......Page 570
25 Policies in Practice (2)......Page 572
PART IV: PROSPECTS AND NEW DIRECTIONS......Page 574
26.1 Introduction......Page 576
26.2 The consolidation of the tax base......Page 578
26.3 The future of non-property-based taxes in the internet world......Page 580
26.4 International trade treaty problem for federations and economic areas......Page 585
26.5 Employer’s national insurance contributions......Page 587
26.6 The advantage of environmental taxes......Page 588
26.7 European Union limitations......Page 589
27.1 Introduction......Page 592
27.2 Economic instruments and housing development......Page 593
27.3 Road pricing for heavy lorries......Page 594
27.4 Nationwide satellite-based congestion charging......Page 596
27.5 Pricing air passenger transport......Page 597
27.6 Litter taxes......Page 601
27.7 Taxing incineration......Page 602
27.8 Conclusions......Page 603
28.1 Introduction......Page 606
28.2 Background to the EU Emissions Trading Directive......Page 607
28.3 Provisions of the EU ETS Directive......Page 618
28.4 Transposition of the EU ETS Directive into UK law......Page 622
28.5 Developments since transposition of the EU ETS Directive......Page 625
28.6 Concluding observations......Page 627
PART V: PROVISIONAL ASSESSMENT......Page 628
29.2 How do the UK taxes measure up to this standard?......Page 630
29.4 Comparing 1997 with 2004......Page 635
Postscript......Page 638
Select Bibliography......Page 644
C......Page 650
E......Page 651
L......Page 652
R......Page 653
V......Page 654
W......Page 655