A Proposition for a Multilateral Carbon Tax Treaty. (Record no. 17577)
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| fixed length control field | 10701nam a22004933i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176419 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114210.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2019 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087225117 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087225100 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176419 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176419 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1151187071 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K3593.5.C37 |
| Item number | .F353 2019 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 344.04633000000001 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Falcão, Tatiana. |
| 245 12 - TITLE STATEMENT | |
| Title | A Proposition for a Multilateral Carbon Tax Treaty. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2019. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2019. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (509 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | IBFD Doctoral Series ; |
| Volume/sequential designation | v.47 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- List of Abbreviations -- Chapter 1: Contextualizing the Problem -- 1.1. Executive summary -- 1.2. Book structure -- 1.3. Book outline -- Chapter 2: Classification of Environmental Taxes -- 2.1. Introduction -- 2.2. The need for a change in paradigm in the design of environmental policy -- 2.2.1. Establishing the instrument to promote the environmental objectives -- 2.2.1.1. A carbon price -- 2.2.1.2. Subsidies -- 2.2.1.3. A prohibition -- 2.2.1.4. A tax or fee -- 2.2.1.5. Fiscal versus regulatory taxes -- 2.2.2. Environmentally related versus environmental tax -- 2.2.2.1. Classifying taxing forms according to their ability to positively influence the environment -- 2.2.2.1.1. An indirect, in rem tax -- 2.2.3. How is the environmental tax to be applied? -- 2.2.3.1. Value-added (type) taxes -- 2.2.3.2. Sales tax -- 2.2.3.3. Excise taxes -- 2.2.3.4. Ad valorem or in rem -- 2.2.3.5. Manufacturers' or retail excise tax -- 2.2.3.6. Partial conclusion and the way forward -- 2.2.4. Identifying environmental taxes according to the item subject to tax -- 2.2.4.1. Introduction -- 2.2.4.2. Defining environmental taxes -- 2.2.4.3. The items subject to tax -- 2.2.4.3.1. Transport -- 2.2.4.3.2. Motor vehicles -- 2.2.4.3.3. Natural resources -- 2.2.4.3.4. Pollution -- 2.2.4.3.5. Energy and its interrelation with carbon content -- 2.2.5. Interim conclusion regarding the environmental tax envisioned in the MCTT -- 2.3. Identifying the legal instrument -- 2.3.1. Domestic tax legislation -- 2.3.2. Issuing a harmonizing instrument for the coordination of domestic tax legislation -- 2.3.3. A tax treaty -- 2.3.3.1. Bilateral tax treaty coordinated by a model agreement -- 2.3.3.2. A multilateral carbon tax treaty -- 2.4. Conclusion. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 3: Principled and Environmental Policy Structures Supporting the Development of the Proposed MCTT -- 3.1. Introduction -- 3.2. The models of environmental regulation -- 3.3. The core principles of environmental regulation and taxation -- 3.3.1. The "polluter pays" principle -- 3.3.2. The principle of prevention -- 3.3.3. Precautionary principle -- 3.3.4. Interim conclusion -- 3.4. Secondary principles of environmental taxation -- 3.4.1. Principle of common but differentiated responsibilities -- 3.4.2. Principle of free trade while supporting environmental objectives -- 3.5. General principles of environmental taxation -- 3.5.1. The 1972 Stockholm Declaration -- 3.5.2. UN Rio Declaration -- 3.5.3. Rio+20 outcome document -- 3.5.4. The Paris Agreement -- 3.5.5. How these principles are to be advanced under the proposed MCTT -- 3.6. Linking to tax -- 3.7. The legal basis for the admission of the proposed MCTT under the UN environmental framework -- 3.8. The WTO and environmental protection -- 3.9. Conclusion -- Chapter 4: The Fossil Fuel Industry -- 4.1. Introduction -- 4.2. The business phases -- 4.2.1. Upstream activities -- 4.2.2. Midstream activities -- 4.2.3. Downstream activities -- 4.3. The oil and gas industry -- 4.3.1. Oil qualities -- 4.3.2. The oil and gas refinery processes -- 4.4. The coal industry -- 4.5. Conclusion -- Chapter 5: The State of the Art of Environmental Taxation in Selected Surveyed Countries -- 5.1. The survey -- 5.2. Tons versus tonnes -- 5.3. Survey results -- 5.3.1. Taxes applied -- 5.3.2. Creation of a fund -- 5.3.3. The four-prong test result -- 5.3.4. Core principles of environmental taxation -- 5.3.5. Environmentally related versus environmental tax -- 5.3.6. Trends -- 5.4. Identifying the price of carbon in the current market -- 5.5. Conclusion. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 6: The Taxpayer, the Pollutants and the Point of Taxation -- 6.1. Introduction -- 6.2. The pollutants -- 6.2.1. Why energy and GHGs would not be targeted under a global taxing scheme -- 6.2.1.1. Taxing energy -- 6.2.1.2. Taxing GHGs -- 6.2.1.2.1. Carbon dioxide -- 6.2.1.3. Taxing carbon as an element of mineral resources -- 6.2.1.3.1. Carbon dioxide-equivalent measurement -- 6.2.1.4. Interim conclusion -- 6.3. Point of taxation -- 6.3.1. Introduction -- 6.3.1.1. Applying a tax at the downstream level -- 6.3.1.2. Applying a tax at the midstream level -- 6.3.1.3. Applying a tax at the upstream level -- 6.4. The point of taxation under the proposed MCTT -- 6.5. The principle of territoriality -- 6.6. The taxpayer -- 6.6.1. The default rule -- 6.6.2. Application of a carbon tax at the subsidiary level -- 6.6.2.1. Secondary allocation (refinery or gas processing facility) -- 6.6.2.2. Tertiary allocation (importation into consuming country) -- 6.6.3. Interim conclusion -- 6.7. Carbon leakage under the proposed multilateral tax treaty -- 6.8. Application of the tax under existing exploitation contractual structures -- 6.8.1. Who should bear the burden of the tax in the case of a participation agreement? -- 6.8.2. When countries conduct the project themselves, would applying a carbon tax upon extraction of the oil, gas or coal imply a self-imposed tax? -- 6.9. Carrying the environmental effect through the oil and coal production chains and providing relief for non-combustible activities -- 6.9.1. Oil -- 6.9.1.1. Compliance obligation leading to the tax's environmental effectiveness -- 6.9.1.2. Credit for transactions not leading to combustion processes -- 6.9.2. Coal -- 6.9.2.1. Compliance obligation leading to the tax's environmental effectiveness -- 6.9.2.2. Credit for transactions not leading to a combustion process. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 6.10. Exchange of information -- 6.10.1. The Dodd Frank Act -- 6.10.2. EU Directive 2013/34/EU -- 6.10.3. The EITI -- 6.11. Conclusion -- Chapter 7: Tax Base and Tax Rate -- 7.1. Introduction -- 7.2. Carbon tax base -- 7.3. Tax rate -- 7.3.1. The Pigouvian approach -- 7.3.2. Tax rate based on emission reduction targets -- 7.3.2.1. Article 2 of the UNFCCC analysed and its influence on the emission reduction targets -- 7.3.2.2. Climate change markers -- 7.3.3. Tax rate based on current country practices -- 7.3.3.1. Methodology -- 7.3.3.2. Starting the tax rate for developing countries (the below-minimum threshold) -- 7.3.3.3. Maximum tax rates -- 7.3.3.4. Tax rate progression and predictability over time -- 7.3.3.5. Currency indexation -- 7.3.4. Tax rate progressivity for developing countries -- 7.4. Conclusion -- Chapter 8: Trade-Related Issues -- 8.1. The fourth prong -- 8.2. Introduction -- 8.2.1. The WTO and the GATT -- 8.3. Part 1 - Interaction between trade, tax and the environment -- 8.3.1. The relevance of WTO case law -- 8.3.2. The MFN clause -- 8.3.3. National treatment -- 8.3.4. Quantitative restrictions (article XI of the GATT) -- 8.3.5. GATT exceptions -- 8.3.5.1. The case law concerning article XX -- 8.3.5.1.1. Measures qualifying under article XX(b) -- 8.3.5.1.2. Measures qualifying under article XX(g) -- 8.3.5.1.3. The chapeau -- 8.3.6. The proposed MCTT as interpreted by the WTO case law: Partial conclusion and what is revealed by the case law -- 8.4. Part 2 - The WTO's capacity to decide environmental issues -- 8.4.1. The object and purpose of the WTO agreements -- 8.4.2. The Committee on Trade and Environment -- 8.4.2.1. The intersection of tax, trade and environmental principles -- 8.4.3. The interrelation between the WTO and MEAs -- 8.4.4. How does the institutional framework compare to the DSB's decisions?. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 8.5. Part 3 - Border tax adjustments -- 8.5.1. Defining BTAs -- 8.5.1.1. Product and production tax theory, taxe occulte and BTAs -- 8.5.1.2. Partial conclusion with respect to BTAs -- 8.5.1.3. BTAs with respect to developing and least developed countries during the introduction period -- 8.5.2. Why it is important to have a BTA with respect to non-member countries -- 8.5.3. Conclusion regarding the admissibility of BTAs -- 8.6. On subsidies and externalities -- 8.7. Conclusion -- Chapter 9: Tax Treaty Administration -- 9.1. Introduction -- 9.2. The choice of an international organization to administer such an agreement -- 9.2.1. The OECD vs the UN vs the WTO -- 9.3. The institutions -- 9.3.1. The OECD -- 9.3.2. The United Nations -- 9.3.3. The WTO -- 9.3.3.1. Multilateral versus plurilateral WTO agreements -- 9.3.3.2. The WTO Dispute Settlement Body -- 9.3.3.3. The WTO Trade Policy Review Mechanism -- 9.4. Joint UN-WTO administration of an environmental programme of multilateral reach -- 9.5. Withdrawal period -- 9.6. Revenue destination and application -- 9.6.1. The carbon fund -- 9.6.2. Revenue apportionment -- 9.7. Conclusion -- Chapter 10: The Multilateral Carbon Tax Treaty -- 10.1. Statement of objectives -- 10.2. General principles -- 10.3. Tax operation -- 10.4. Administration -- 10.5. The treaty -- References -- Other Titles in the IBFD Doctoral Series. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book proposes a multilateral framework through which countries may tax carbon-based mineral resources and capture the full polluting potential of those resources through the tax. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation-Treaties. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Falcão, Tatiana |
| Title | A Proposition for a Multilateral Carbon Tax Treaty |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2019 |
| International Standard Book Number | 9789087225100 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | IBFD Doctoral Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176419">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176419</a> |
| Public note | Click to View |
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