100   ^a20120517d2011    k  y0porb0103    ba
101 0 ^aeng
102   ^aPT
200 1 ^aSome considerations on fairness and efficiency in environmentally related taxation^fClaudia Dias Soares
305   ^aTexto apresentado ao 7º Simposio Internazionale del Docenti Universitari Persona, Istituzioni e Società : verso un nuovo ordine economico mondiale, em 24-27 Junho de 2010, em Roma
320   ^aBibliografia pág. 32-37
330   ^aThis paper argues that t the adoption of coherent environmental tax instruments has been hindered by insufficient fairness consideration and an ambiguous theoretical underpin. Such incoherence has led to low environmental effectiveness and consequent public opposition. Next the critical analysis of a set of aspects as they have usually been approached in textbooks is provided. after considering the rationale underpinning environmental taxation, it is argued that, in some cases, if equity concerns are brought together with efficiency ones, the decision-making process might lead to options different from the ones commonly suggested by the literature, namely in the following domains, in the decision about who is the polluter and where the responsibility cut should be drawn, as well as in possible uses for tax revenues, the admissibility of special regimes (exemptions and restrictions to tax liability) and the acceptability of subsidies.
461  1^tCEDOUA^cCoimbra^bCEDOUA - Faculdade de Direito da Universidade de Coimbra^d1998-^x0874-1093^vA. 14, n.º 28 (Fev. 2011)^pp. 9-37
606   ^aProtecção da natureza
606   ^aPrincípio do poluidor-pagador
606   ^aImposto ambiental
700  1^aSoares,^bClaudia Dias
920 n
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931 20120517
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936 y
937 0
938 ba
966   ^lCEJ^sPP.260^120120517