search query: @indexterm taxation / total: 1872
reference: 555 / 1872
| Author: | Ekins, P. Speck, S. |
| Title: | Competitiveness and exemptions from environmental taxes in Europe |
| Journal: | Environmental and Resource Economics
1999 : JUN, VOL. 13:4, p. 369-396 |
| Index terms: | COMPETITION EMPLOYMENT TAXATION |
| Language: | eng |
| Abstract: | A number of European countries have introduced a variety of environmental taxes. A common characteristic of their implementation is the inclusion of exemptions and tax relief, in particular for (some sectors of) manufacturing industry. This paper analyses the pattern and motivation of exemptions as they have developed in Western European countries, making clear the difference between the nominal and effective tax rates once the exemptions have been taken into account. |
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