2012 Fiscal Year Final Research Report
Study of tax incentives to integrate the low-carbon society with the recycling-oriented society
| Project/Area Number |
22530036
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Meikai University |
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Principal Investigator |
SHIBA Yuka 明海大学, 不動産学部, 准教授 (20383193)
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| Co-Investigator(Kenkyū-buntansha) |
NISHIYAMA Yumi 東海大学, 法学部, 教授 (20296221)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 環境税 / インセンティブ / 環境税制改革 / 二重の配当 / 税制優遇措置 |
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| Research Abstract |
In the EU, each member state bases its environmental taxes according to its policy or social background. However, this tax arrangement, because of its uncertain cost effectiveness and state-specific focus, risks distorting the principles of equity and ability to pay. In theory, the so-called double dividend of environmental tax reform (ETR) is effective in compensating such defects and creating social consensus for eco-taxes. However, application of the double-dividend theory might carry with it the risk of a limited solution. Instead, both a hybrid method that combines regulations and emissions trading would be more effective in attaining the goals of environmental policy.
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