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Environmental Tax Initiatives and International Trade Treaties : Dangerous Collisions :  Dangerous Collisions - Richard A. Westin

Environmental Tax Initiatives and International Trade Treaties : Dangerous Collisions

Dangerous Collisions

Hardcover

Published: March 1997
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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.

Preface
Introductionp. 1
GATT and Its Historyp. 5
Classifying Environmental Tax Measuresp. 21
Microeconomic Approaches to Environmental Taxesp. 43
The Polluter Pays Principle and Its Early Death in the International Trade Arenap. 57
The Art of Tax Policyp. 61
Border Tax Adjustments under Multilateral Treatiesp. 65
The Proper Incidence of Environmental Taxes Having an International Aspectp. 107
The Concept of a Like Productp. 119
Environmental Taxes under NAFTA and Subsidies under NAFTA and the European Unionp. 139
WTO Restrictions on Subsidiesp. 151
Power Play: Using GATT Exceptions Aggressively to Avoid GATT Limits on Environmental Tax Initiativesp. 181
Blueprints for "GATT-Permitted" Environmental Tax Initiativesp. 193
Conclusions and Recommendationsp. 199
Bibliographyp. 213
Indexp. 245
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041109804
ISBN-10: 9041109803
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 292
Published: March 1997
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 23.0 x 16.51  x 2.54
Weight (kg): 0.57