Environmental Taxation and Climate Change
Show Less

Environmental Taxation and Climate Change

Achieving Environmental Sustainability through Fiscal Policy

Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne

Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioural strategies, as well as many other relevant topics.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 7: Taxing Land Rents for Urban Livability and Sustainability

H. William Batt


H. William Batt INTRODUCTION In most cities of the world today ambience and livability are plagued with two problems: traffic congestion and sprawl development. Yet public bodies seem at a loss in solving them, even though at least from a technical point of view they are demonstrably solvable. Governments have at their command two means by which to address them – two arrows in their quiver, so to speak: constitutionally known as police powers and tax powers.1 More commonly referred to as command-and-control approaches and fiscal approaches, they are the only legitimate tools that the public has at its disposal. All this must be borne in mind when designers of government policy consider the efficacy of public programs, particularly with reference to their scope, domain, and weight. Scope involves all those matters or interests in which government concerns itself; the domain is the area or number of people over which it has exercise; and the weight, or intensity, is the degree to which a people or an area feels itself imposed upon, heavily or only lightly. If a government in some way over-extends itself, or imposes itself too much upon people, it will prove to be ineffectual, illegitimate, and have a difficult time maintaining itself. One can find instances in all governments where what limited police powers available are squandered, and where laws are flouted or circumvented. It is even more the case for taxing powers, where estimates are that as many as half the population believes it...

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.

Further information

or login to access all content.