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The green taxes of the Brown Chancellorship, 1997-2007
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Snape, John (2007) The green taxes of the Brown Chancellorship, 1997-2007. Environmental Law and Management, 19 (4). pp. 143-158. ISSN 1067-6058.
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Abstract
This article tackles the rise of the concept of the environmental tax in the United Kingdom during the 10 year span of Rt Hon Gordon Brown as the Chancellor of the Exchequer. A question is emphasized as to whether the experience of the last decade tells about the relative strengths and weaknesses of the environmental tax concept. This environmental taxes and other economic instruments has been on the forefront of public debate specially on tradable allowances. A reflection on the experience of environmental taxes is presented that is relative to the aspects of other forms of economic instrument specially on tradable allowances during the Brown Chancellorship. Two such issues of interest is on what is it that has traditionally made a tax and how has the idea of the environmental tax been shown to be different from other taxes. Furthermore, the elements of a tax put forward in the Commonwealth cases are shown that might be affected by four of the most important environmental taxes of the Brown years which are the climate change levy, landfill tax, aggregate levy and the environmentally-restructured fuel duty.
Item Type: | Journal Article | ||||
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Divisions: | Faculty of Social Sciences > School of Law | ||||
Journal or Publication Title: | Environmental Law and Management | ||||
Publisher: | Lawtext Publishing Ltd. | ||||
ISSN: | 1067-6058 | ||||
Official Date: | 2007 | ||||
Dates: |
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Volume: | 19 | ||||
Number: | 4 | ||||
Page Range: | pp. 143-158 | ||||
Status: | Peer Reviewed | ||||
Publication Status: | Published |
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