Design of Environmental Taxes

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI:
 Design of Environmental Taxes

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Design of environmental taxes are picked up as an argument of whether or not environmental taxes should be practically introduced into the Japanese tax system, since it is still immature. It is necessary to investigate the background of environmental issues and protection in the past, and possible way of designing a desirable form of environmental taxes, such as a carbon/ energy tax.

Keywords: carbon tax; CO2 emission; energy tax; environmental taxes; global warming; petroleum tax; pollution

Chapter.  6438 words.  Illustrated.

Subjects: Business and Management

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