简介
This book describes how various types of taxes -- such as VATs, corporate income taxes, retail sales taxes, and excise taxes -- are being modified to achieve environmental goals. The author gives particular focus to situations in which taxes are imposed on imports and where rebates are granted when domestic products are exported. These taxes are evaluated with respect to exceptions to GATT and how these exceptions can be used to create powerful tax initiatives even though they might be considered `GATT-illegal'. The book shows how to integrate economically effective environmental taxes and tax subsidies with the major international trade treaties. Tax initiatives can be an important tool to improve the free trade system and combat environmental decline. Manufacturers, exporters, tax and environmental policymakers, international trade and tax attorneys, and academics working in the fields of environmental regulation, trade policy, and taxation will find this work a provocative treatise on a topic of growing importance.
目录
Preface
Introduction p. 1
GATT and Its History p. 5
Classifying Environmental Tax Measures p. 21
Microeconomic Approaches to Environmental Taxes p. 43
The Polluter Pays Principle and Its Early Death in the International Trade Arena p. 57
The Art of Tax Policy p. 61
Border Tax Adjustments under Multilateral Treaties p. 65
The Proper Incidence of Environmental Taxes Having an International Aspect p. 107
The Concept of a Like Product p. 119
Environmental Taxes under NAFTA and Subsidies under NAFTA and the European Union p. 139
WTO Restrictions on Subsidies p. 151
Power Play: Using GATT Exceptions Aggressively to Avoid GATT Limits on Environmental Tax Initiatives p. 181
Blueprints for "GATT-Permitted" Environmental Tax Initiatives p. 193
Conclusions and Recommendations p. 199
Bibliography p. 213
Index p. 245
Introduction p. 1
GATT and Its History p. 5
Classifying Environmental Tax Measures p. 21
Microeconomic Approaches to Environmental Taxes p. 43
The Polluter Pays Principle and Its Early Death in the International Trade Arena p. 57
The Art of Tax Policy p. 61
Border Tax Adjustments under Multilateral Treaties p. 65
The Proper Incidence of Environmental Taxes Having an International Aspect p. 107
The Concept of a Like Product p. 119
Environmental Taxes under NAFTA and Subsidies under NAFTA and the European Union p. 139
WTO Restrictions on Subsidies p. 151
Power Play: Using GATT Exceptions Aggressively to Avoid GATT Limits on Environmental Tax Initiatives p. 181
Blueprints for "GATT-Permitted" Environmental Tax Initiatives p. 193
Conclusions and Recommendations p. 199
Bibliography p. 213
Index p. 245
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