Taxes for a cleaner planet: enthusiasts for green taxes promise a double blessing: a better environment and a healthier economy. Is this too good to be true?

Article Abstract:

Green taxes are touted as making polluters face the true costs of their activity while reducing disincentives caused by other taxes. They do have positive value, but they contribute to industrial costs and will defeat themselves as a revenue source in the long run when substitutes to polluting practices are found.

Planning, Column, Environmental aspects, Tax policy, Environmental economics, United Nations Conference on Environment and Development, 1997

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A budget for shopkeepers: business taxes

Article Abstract:

Business tax provisions of British Chancellor Norman Lamont's budget are examined. Corporate tax rate was cut one percent, but new capital allowances were denied. Advanced corporation tax was unchanged, variable added tax was simplified, and automobile fleets got a tax break.

Antiquities

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The winners

Article Abstract:

Corporations and small businesses will benefit from Norman Lamont's 1993 tax plan. Lower rates on advance corporation tax and a freeze on business tax rates will increase cash flow. Lamont also favored public-private joint ventures such as the high-speed rail link.

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