David F Williams of KPMG's Tax Business School® considers the effect of taxation policy on the environment and suggests that it is necessary to look beyond specifically 'environmental' taxes
The care of the environment has in recent years become an issue of widespread concern which is widely debated and reported upon. Arguably stewardship of the natural environment is the responsibility of everyone. However three factors make it a particular concern of governments. First governments account for a very significant proportion of total economic activity. Secondly by their very nature they have some responsibility for the actions of the population at large. Thirdly they have access to relevant economic and scientific data and the capability to analyse it exhaustively in a way which is very rarely the case for taxpayers —...
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David F Williams of KPMG's Tax Business School® considers the effect of taxation policy on the environment and suggests that it is necessary to look beyond specifically 'environmental' taxes
The care of the environment has in recent years become an issue of widespread concern which is widely debated and reported upon. Arguably stewardship of the natural environment is the responsibility of everyone. However three factors make it a particular concern of governments. First governments account for a very significant proportion of total economic activity. Secondly by their very nature they have some responsibility for the actions of the population at large. Thirdly they have access to relevant economic and scientific data and the capability to analyse it exhaustively in a way which is very rarely the case for taxpayers —...
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