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Ecotaxation (Hardcover)
Loot Price: R3,974
Discovery Miles 39 740
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Ecotaxation (Hardcover)
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Ecotaxation covers two distinct ideas. To date, it has largely been
associated with the 'polluter pays' principle, in the form of
correctional charges imposed on activities which have a
demonstrably damaging effect on the quality of life or the
environment. The other involves a more ambitious policy shift,
aiming to put taxation onto a different basis, away from income and
labour, and onto resource-depleting and environmentally damaging
activities. By going further, and directing the additional revenue
towards environmentally supportive and socially improving ends, it
can be part of the fiscal basis for sustainable development. This
volume explores the history of both ideas, but with more emphasis
on the wider-ranging policy alternatives that ecotaxation
represents. The contributors look at the mixed records of the
correctional economic instruments which have been introduced,
suggesting that unless they are integrated into a more
comprehensive package of reforms, they are not likely to have much
effect on the direction of an already unsustainable economy. On the
other hand, taxation has the potential not only to stimulate
sustainable forms of economic activity but also, by lowering the
costs of work and employment, to create jobs and greater social
justice. At a time when governments' room for manoeuvre is being
more and more restricted by conflicting social, economic and
environmental commitments and pressures, revenue-neutral
ecotaxation has a crucial role to play in reconciling those
objectives and putting policy onto a new and lasting footing.
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