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Ecotaxation
by Timothy O'Riordan (ed.)

AVAILABILITY: Usually ships within 2-5 days

Publication Date: 1997
Publisher: Earthscan
Binding: Paperback
Topics: Democracy: Theory & Practice, Economics, Labor & Work / Classism, Nature, Sustainable Community, Toxics
Condition: Special Sale

Description: 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 maneuver 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.

Chapters include:

* The Dutch experience - Hans Vos

* The taxation of waste - David Pearce, Inger Brisson, Kerry Turner

* The sustainability fund in British Columbia - Jon O'Riordan

* The politics of carbon taxation - Tim O'Riordan, Andrew Jordan

* The EC carbon-energy tax - A Majocchi

* The scope for real change - David Gee

* Environmental taxation 20 years on - Tim O'Riordan

Tim O'Riordan is Professor of Environmental Sciences at the University of East Anglia.

Review(s): "Tim O'Riordan has assembled a valuable collection of essays from a cast of respected contributors." - Green Futures

"...an excellent addition to the literature and provides a comprehensive look at the environmental, economic and social implications of ecotaxation... this book undoubtedly will help those with an interest in ecotaxation to grasp the complexity of the issues involved." - Social & Environmental Accounting

"...essential reading for those with a professional interest in the subject or particular aspects of it... I commend this book as a comprehensive account of the groundwork under way at the present time." - James Robertson, Resurgence

"...something for everyone, irrespective of focus. Readers will emerge stimulated and challenged, at times inspired." - Environmental Education Research



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