Environmental Taxes and the Polluter Pays Principle

• Project/Area Number: 21730022
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Public law
• Research Institution: University of Toyama
• Principal Investigator: ITO Yoshinori 富山大学, 経済学部, 准教授 (70345552)
• Project Period (FY): 2009 – 2011
• Project Status: Completed (Fiscal Year 2011)
• Budget Amount: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2011: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000); Fiscal Year 2010: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000); Fiscal Year 2009: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
• Keywords: 公法学 / 租税法 / 環境担税力

Research Abstract

I tried to elucidate whether the Polluter Pays Principle is useful to justify environmental taxes. As a result, it is necessary to discriminate between the use of the environment"by anyone who can afford"and"by anyone who cannot afford". This research leads to the concept of"limits of Umweltleistungsfahigkeit(taxation according to ability to pay on the use of the environment)".