Smooth implementation of carbon taxation an overview of the main proposals in the UN handbook María Amparo Grau Ruiz
By: Grau Ruiz, María Amparo
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Material type: 
ArticleSubject(s): CARBON | IMPUESTOS | APLICACION | INCENTIVOS FISCALES | ADMINISTRACION TRIBUTARIA
In:
Intertax v. 50, issue 3, March 2022, p. 247-256Summary: The design and the administration of carbon taxes must be carefully considered when introducing (or reinforcing) them into fiscal systems. How should the administrative tasks be allocated? Who should be involved? How should regional context situations be approached? How can the stakeholders’ voice be heard for addressing the good administration challenge? How can clear guidance be provided and facilitation improved? All of these questions should be answered. Additionally, specific attention must be paid to the interaction with other economic instruments, the possible uses of the obtained revenue, and the critical issue of public acceptability. This article succinctly analyses all of these topics.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/3-5 (Browse shelf) | Available | OP 2141/2022/3-5 |
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Resumen.
The design and the administration of carbon taxes must be carefully considered when introducing (or reinforcing) them into fiscal systems. How should the administrative tasks be allocated? Who should be involved? How should regional context situations be approached? How can the stakeholders’ voice be heard for addressing the good administration challenge? How can clear guidance be provided and facilitation improved? All of these questions should be answered. Additionally, specific attention must be paid to the interaction with other economic instruments, the possible uses of the obtained revenue, and the critical issue of public acceptability. This article succinctly analyses all of these topics.
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