Taxation for Environmental Protection: A Multinational Legal Study

Taxation for Environmental Protection: A Multinational Legal Study

Taxation for Environmental Protection: A Multinational Legal Study

Taxation for Environmental Protection: A Multinational Legal Study


This book brings together the work of scholars from England, France, Germany, Sweden, and the United States to examine the ways in which industrialized nations have used and are developing tax laws to help alleviate environmental problems. The contributors review existing and proposed initiatives in each country studied, discuss the theoretical framework behind tax initiatives, explain alternative systems to taxation, reveal problems in dealing with environmental concerns that are common to all of the countries studied, and suggest ways to more efficiently coordinate tax and environmental policies.


This unusual book is the work of academic experts in tax law and environmental law from five industrial countries: France, Germany, Sweden, the United Kingdom, and the United States. As far as we know, it is the first book in English on the subject of environmental tax law--and the first book in any language to look at this issue comparatively.

The topic may seem esoteric at first blush, but in fact there has been an upsurge of interest throughout the world in the use of economic and fiscal incentives to reinforce environmental protection policy. the authors believe that a comparative perspective on the successes and failures of environmental taxes will be especially valuable as the search expands for new strategies to protect a world environment increasingly perceived to be at risk.

The idea for the book originated with an article by the editors in the Boston College Environmental Affairs Law Review on the subject of the compatibility of U.S. income tax law and U.S. environmental policies. the article was noted by the publisher, who invited the preparation of a book on the same general subject. the editors and the publisher agreed that a comparative study of the subject would be especially useful to a wide audience.

With the exception of an opening chapter on the general theory of using fiscal measures as instruments of environmental policy, the book is organized as a series of country studies. Each chapter begins with a description of the particular country's legislative and administrative systems as they relate to tax and environmental matters and then surveys tax laws and other fiscal measures that may influence environmental control. Although we deliberately kept the format of the chapters loose in recognition of the wide variation among the countries, each chapter discusses the compatibility of the country's general tax system with its environmental policies and, most interestingly, describes each country's initiatives in advancing environmental values by means of the tax system.

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