Tax and the Environment; A World of Possibilities

This book highlights the opportunity to save taxes and the environment. It provides a thorough overview of both environmental taxes and tax incentives related to environmentally friendly investments and activities. It starts with a general introduction into the principles of environmental taxation and then, by looking at a set of 13 countries, the book provides an analysis of tax measures in the field of direct and indirect taxation with regard to the environment. It concludes with a comparative overview of the tax measures in the countries discussed. This book is a valuable tool for cost-effective planning of investments which help save the environment. Although the book is principally aimed at tax directors and practitioners, the overview of the current tax regimes will serve as an invaluable reference for policymakers and academics alike.