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An International Carbon Tax to Combat Global Warming: An Economic and Political Analysis of the European Union Proposal 总被引:1,自引:0,他引:1
A bstract An international carbon tax has been the subject of considerable recent discussion as an economic incentive instrument to combat the perceived threat of global warming lesuking, primarily, from the use of the carbon emitting fossils–coal, oil, and natural gas–in the production of energy. During 1991, the European Union proposed the adoption of such a tax to be imposed by each member nation. The economic merits as well as the problems associated with the proposed European carbon tax are discussed along with the political prospects for its adoption. It is concluded that even though early adoption of the tax is unlikely, the economic merits of this tax instrument for the alleviation of global warming accompanied by changing political parameters may lead to its adoption in the long run. 相似文献
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The Common Heritage Principle: 总被引:1,自引:0,他引:1
A bstract An effort is underway to apply the common heritage principle to certain unique global resources while promoting economic development Under this precept, property rights to such resources are said to belong to all nations and their citizens rather than being subject to national sovereignty The doctrine is examined in theory and as applied in the outer space and law of the sea treaties Its possible application to Antarctica is explored in relationship to the Antarctic Treaty System (ATS) which is now considering a minerals regime for the continent Assessing the international political situation suggests the powerful bloc of ATS nations will ignore the common heritage principle However, a different outcome is possible, given a convergence of the Antarctic mining and global atmospheric issues of the greenhouse and ozone varieties Under this scenario, the global atmosphere and Antarctica would be common property resources whose property rights are owned by all nations 相似文献
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Abstract . The 16th Amendment to the U.S. Constitution in 1913 provided the legal basis for progressive federal income taxes. They now yield revenues of about $450 billion annually. Tax base erosion eventually produced a levy in serious violation of norms of allocation efficiency, distributional equity, and macroeconomic performance. Vested private interests influenced legislators by propaganda and campaign contributions to minimize their tax burdens at the expense of less wealthy taxpayers. The result was an irrational and badly flawed tax structure. In 1981 the maximum marginal tax rate on income from property and wealth was significantly reduced along with other bracket reductions. The income tax reform movement culminated in 1984 to 1986. It expanded the base of the tax while reducing marginal rates as well as brackets, with little change in the distribution of the burden among different income groups but achieving some greater equity in tax liabilities for those with similar incomes. 相似文献
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