KEY POINTS
- Examples of taxes that influence behaviour
- The difficulties of identifying the objectives
- Getting the best response in the cheapest way
- Why don't people respond to incentives?
- Making a tax 'salient' and proportionate
The newly appointed president of the CIOT Nick Goulding has announced that the twin themes of his year in office will be green taxes and tax simplification.
The announcement of this was made at the time of his appointment at the institute's annual general meeting on Tuesday 13 May 2008.
Nick Goulding said that 'the CIOT will be looking at how green taxes work what impact they have and how the CIOT can contribute to the environmental debate. It is sometimes said that we should tax what we “burn and not what we earn”. I want...
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