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Taxation and the environment: a survey

Article Abstract:

There is consensus amongst academics that environmental taxes are more cost-efficient than regulation for reducing pollution. Politicians have been reluctant to introduce environmental taxation, however, because of business influences, but the possible introduction of the carbon tax may be the precedent for other environment taxes. The difficulties of implementing environmental taxation are the administrative costs and that the link between polluting goods, related goods and the tax base may be inadequate.

Author: Smith, Stephen
Publisher: Blackwell Publishers Ltd.
Publication Name: Fiscal Studies
Subject: Business, general
ISSN: 0143-5671
Year: 1992
Environmental aspects, Pollution

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Financing the European Community: a review of options for the future

Article Abstract:

The taxation policy for the European Community depends on the form that European unity takes in future, in particular to what extent the concept of subsidiarity is applied, and economic and monetary harmonisation. Evidence shows that increasing the fiscal powers of the EC is not necessary to extending its political powers. Furthermore, tax harmonisation between member states may not solve discrepancies resulting from the tax policy decisions of member states.

Author: Smith, Stephen
Publisher: Blackwell Publishers Ltd.
Publication Name: Fiscal Studies
Subject: Business, general
ISSN: 0143-5671
Year: 1992
European Union, Europe, Western, European Community

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Earning and learning: educational policy and the growth of part-time work by full-time pupils

Article Abstract:

The UK has the dubious distinction of having the largest number of school dropouts among industrialized and some industrializing countries. The government is discouraging early entry into the labor market and concentrating on providing training and work experience to dropouts in response to the problem. Although these efforts are commendable, the government should also address the consequences behind the growing number of students who worked part-time.

Author: Smith, Stephen, Dustmann, Christian, Micklewright, John, Rajah, Najma
Publisher: Blackwell Publishers Ltd.
Publication Name: Fiscal Studies
Subject: Business, general
ISSN: 0143-5671
Year: 1996
Social aspects, United Kingdom, Social policy, Part-time employment, Part time employment, Students, Part-time, Part time students

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Subjects list: Economic policy, Fiscal policy
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