12F
Analítico de Periódico
Dias Soares, Claudia
Some considerations on fairness and efficiency in environmentally related taxation
RevCEDOUA - Revista do Centro de Estudos de Direito do Ordenamento, do Urbanismo e do Ambiente, CEDOUA - Centro de Estudos de Direito do Ordenamento, do Urbanismo e do Ambiente - Faculdade de Direito da Universidade de Coimbra, nº 28, Ano XIV, 2.11, p. 9-37 27 cm
Direito do Ambiente
This paper argues that the adoption of coherent environmental tax instruments has been hindered by insufficient fairness consideration and an ambiguous theoretical underpin. Such incoherence has led to low environmental effectiveness and consequent public opposition. Next the critical analysis of a set of aspects as they have usually been approached in textbooks is provided. After considering the rationale underpinning environmental taxation it is argued that, in some cases, if equity concerns arght l togetherwith efficiency ones, the decision-making process might lead to options different from the ones commonly suggested by the literature, namely in the following domains, in the decision about who is the polluter and where the responsibility cut should be drawn, as well as in possible uses for tax revenues the admissibility of special regimes (exemptions and restrictions to tax liability) and the acceptability af subsidies