90折
Tax Expenditures and Environmental Policy
商品資訊
ISBN13：9781788113892
出版社：Edward Elgar Pub
作者：H. Ashiabor
出版日：2020/08/31
裝訂／頁數：精裝／296頁
定價
：NT$ 7280 元優惠價
：90 折 6552 元
若需訂購本書，請電洽客服 02-25006600[分機130、131]。
商品簡介
商品簡介
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.
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.
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