New Approaches to Conservation Law
AbstractThe details of the tax system will have impacts (often unintentional) on activities which affect biodiversity. Using the British system as an example, the ways in which different taxes and reliefs produce a range of incentives and disincentives for benefitting biodiversity are explored, together with the potential for these to be more consciously utilised. Further issues include the use of hypothecated taxes to benefit biodiversity and the need to consider measures affecting the distribution of tax revenues where conservation measures differentially affect different regions within a state by restricting the scope for developing the commercial activities on which revenue generation is based.
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