By CO-AUTHORS:, Asbjorn Eriksson, Robert Hertzog, John Tiley, David Williams, Friedrich von Zezschwitz
This ebook brings jointly the paintings of students from England, France, Germany, Sweden, and the USA to check the ways that industrialized international locations have used and are constructing tax legislation to aid alleviate environmental difficulties. The members evaluation latest and proposed tasks in every one nation studied, speak about the theoretical framework at the back of tax tasks, clarify substitute platforms to taxation, demonstrate difficulties in facing environmental matters which are universal to the entire international locations studied, and recommend how you can extra successfully coordinate tax and environmental rules.
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Additional resources for Taxation for Environmental Protection: A Multinational Legal Study
The tax affects all property subject to the tax on developed land. It is levied on property owners or usufructuaries and is to be paid by them and by their principal tenants. Responsibility for the assessment and settlement of the tax is assumed by the fiscal services of the state along the same lines as for other direct local taxes. E. February 4, 1932, Deville, Rec. p. 145), its object, the financing of the household waste-collection service, affects its regulating principles, which have special features to ensure that the person liable is the actual beneficiary of the service.
The measure essentially covers equipment intended to recover energy, systems enabling the combined production of heat and power, fuel-consuming appliances and systems with improved energy yields, and technologies harnassing or using energy sources other than electricity and fossil fuels. The same benefits are granted for equipment used in energy-saving initiatives that comply with state standards. Initiatives of this nature have, furthermore, benefited from the financial aid of the state within the framework of the provisions for aid in the financing of energy-saving investments.
The effects of these provisions are perverse. Land that is left in its primitive natural state, and that therefore produces no revenue, is nonetheless assessed as having a certain value. The owner is liable for payment of an annual tax, which, however modest, will appear heavy to the owner who must acquit it. The owner is therefore inexorably drawn to cultivate the land, or to have it cultivated, since he will then be entitled to long-term tax exoneration and, naturally, to the income it will generate.