Miscellaneous 2007

Tax and climate change - new horizons for tax practitioners

Source: The Tax Specialist Journal Article

Published Date: 1 Jun 2007

An international greenhouse gas abatement regime is likely to be enacted in one form or another very soon. It is highly likely that some form of tax will be an important part of that regime, at least initially, and it will not be a mere “nuisance tax”. In the absence of a tax component, there is a real risk that the fiasco of the European Union Emissions Trading Scheme will be repeated. Important issues of tax design need to be resolved and the application of conventional principles to a tradable credits regime will present some difficulties in the absence of statutory intervention.

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Miscellaneous 2007

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