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| Author: | Hansford, A. Hasseldine, J. Woodward, T. |
| Title: | The UK climate change levy: good intentions but potentially damaging to business |
| Journal: | Corporate Social Responsibility and Environmental management
2004 : DEC, VOL. 11:4, p. 196-210 |
| Index terms: | Environment Taxation United Kingdom |
| Language: | eng |
| Abstract: | The climate change levy (CCL) is an important part of the U.K. Government's response to being a signatory to the Kyoto agreement. The findings from the study suggest the primary foci of concerns are based on increases to the cost base and threats to international competitiveness. Furthermore, there is doubt that the ambitious targets signed up to by the U.K. Government are likely to be achieved, unless there are fundamental changes in support for businesses, or the targets are revised. |
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