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
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Public law
|
|---|
| Research Institution | Meikai University |
|---|
Principal Investigator |
SHIBA Yuka 明海大学, 不動産学部, 准教授 (20383193)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
NISHIYAMA Yumi 東海大学, 法学部, 教授 (20296221)
|
|---|
| Project Period (FY) |
2010 – 2012
|
| 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 |
|---|
| 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.
|
Research Products
(12 results)
