McEldowney, John F. and Salter, David (2016) Environmental taxation in the UK : the Climate Change Levy and policy making. Denning Law Journal, 28 . pp. 37-65. ISSN 0269-1922.

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Abstract

Environmental taxation is different from many other forms of taxation as it is not only used to raise revenue but it is also able to marginally influence behaviour to protect and enhance the environment. It provides valuable market led mechanisms to help limit greenhouse gas emissions, encourage sustainable behaviour and improve environmental performance to address climate change. The Post Paris (COP21) agreement provides a framework for global actions to address climate change and this sets the context for the discussion of environmental taxation.

Item Type:	Journal Article
Subjects:	H Social Sciences > HJ Public Finance K Law [LC] > KD England and Wales
Divisions:	Faculty of Social Sciences > School of Law
Library of Congress Subject Headings (LCSH):	Environmental impact charges -- Great Britain, Carbon taxes -- Great Britain, Greenhouse gas mitigation -- Great Britain, Environmental law -- Government policy -- Great Britain
Journal or Publication Title:	Denning Law Journal
Publisher:	University of Buckingham Press
ISSN:	0269-1922
Official Date:	2016
Dates:	Date Event 2016 Published 11 August 2016 Accepted
Volume:	28
Page Range:	pp. 37-65
Status:	Peer Reviewed
Publication Status:	Published
Access rights to Published version:	Restricted or Subscription Access
Description:	Special issue on Contemporary Legal and Policy Issues in the Global Oil and Gas Sector
Date of first compliant deposit:	17 August 2016
Date of first compliant Open Access:	17 August 2016
Related URLs:	Publisher

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