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Environmental Tax Initiative & International Trade Treaties

Autor Richard A. Westin, Westin
en Limba Engleză Hardback – 28 feb 1997
This volume describes how various types of taxes such as VATs, corporate income taxes, retail sales taxes, and excise taxes are being modified to achieve environmental goals. The author gives particular focus to situations in which taxes are imposed on imports and where rebates are granted when domestic products are exported. These taxes are evaluated with respect to exceptions to GATT and how these exceptions can be used to create powerful tax initiatives even though they might be considered GATT-illegal.
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Specificații

ISBN-13: 9789041109804
ISBN-10: 9041109803
Pagini: 292
Dimensiuni: 234 x 156 x 17 mm
Greutate: 0.58 kg
Editura: Kluwer Law International