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Item Details
| Title:
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ENVIRONMENTAL TAX INITIATIVE AND INTERNATIONAL TRADE TREATIES
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| By: |
Richard A. Westin |
| Format: |
Hardback |
| List price:
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£183.00 |
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We currently do not stock this item, please contact the publisher directly for
further information.
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| ISBN 10: |
9041109803 |
| ISBN 13: |
9789041109804 |
| Publisher: |
KLUWER LAW INTERNATIONAL |
| Pub. date: |
1 March, 1997 |
| Pages: |
292 |
| Synopsis: |
This volume describes how various types of taxes such as VATs, corporate income taxes, retail sales taxes, and excise taxes are being modified to achieve environmental goals. The author gives particular focus to situations in which taxes are imposed on imports and where rebates are granted when domestic products are exported. These taxes are evaluated with respect to exceptions to GATT and how these exceptions can be used to create powerful tax initiatives even though they might be considered "GATT-illegal". The book shows how to integrate economically effective environmental taxes and tax subsidies with the major international trade treaties. Tax initiatives can be an important tool to improve the free trade system while at the same time combating environmental depredation. Manufacturers, exporters, tax and environmental policy makers, international trade and tax attorneys, and academics working in the fields of environmental regulation, trade policy, and taxation should find this work a provocative treatise on this topic. |
| Illustrations: |
Illustrations |
| Publication: |
Netherlands |
| Imprint: |
Kluwer Law International |
| Returns: |
Non-returnable |
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