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MIKE TRUMAN learnt a lot while editing the CIOT’s Green Tax Report
KEY POINTS
- Climate change can only be tackled by tax or trading schemes
- Existing green taxes have had limited success
- Positive avoidance of green taxes is to be encouraged
- Carbon taxes fix price whereas trading schemes fix emissions
I didn’t really know very much about environmental taxes before the CIOT asked me to edit a green tax report for them late last year.
The only bit of the Orange book with which I have more than a passing acquaintance with is VAT; landfill tax aggregates levy and climate change levy were not in my repertoire.
In terms of detailed knowledge they still are not but the report did open my eyes to the need for much greater emphasis on environmental taxes and also on the logic that underlies them.
The overview below...
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