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Book Cover
E-book
Author Russell, David

Title Towards Ecological Taxation : the Efficacy of Emissions-Related Motor Taxation
Published London : Taylor and Francis, 2016

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Description 1 online resource (208 pages)
Series Corporate Social Responsibility
Corporate Social Responsibility
Contents Cover Page; Title Page; Copyright Page; Contents; List of Figures; About the Author; Preface; Acknowledgements; List of Abbreviations; Chapter 1 The Problem of Carbon Dioxide Emissions; Sustainable Development; The Research Matter; Carbon Emissions; Economic Theory; Research Problem; Company Car Taxation up to 2002; Company Car Taxation after 2002; Conceptual Framework; Research Aim; Outline of this Book; Conclusion; Chapter 2 Our Economic System and Environmental Damage; Is Economic Theory Deficient?; Recognition of Environmental Impact; Costing Externalities; Internalising Costs
The Influence of AccountingThe Scope of Accounting; Regulatory Perspective; Carbon Taxes; Car Taxation; Conclusion; Chapter 3 Measuring Attitudes and Behaviour amongst Company Car Drivers; Research Hypotheses; Research Methodology; Survey Instrument; Survey Questions; The Survey; Screening of Results; Data Analysis; Matters of Validity; Conclusion; Chapter 4 Assessing the Potential Effectiveness of Ecological Taxation; Background; Responses to the Survey Questions; Initial Findings; Is Business Mileage Likely to Change?; Choice of Car; Hypothetical Tax Changes; Next Car
Is the Change in Company Car Taxation a Good Idea?Other Measures to Reduce the Distance Travelled; Ranking of Features in Choosing a Car; Other Notable Matters; Hypotheses Tests; Summary; Chapter 5 The Inelasticity of Business Mileage; Summary of Results; Consideration of Findings; Implications for CO2 Reductions; Implications for Taxation; Compliance; Other Implications; Generalisability of Findings; Underlying Theory; Conclusion; Chapter 6 Working Towards a Low-Carbon Society; Contribution of the Research; Limitations of the Research; Key Findings; Contribution to Theoretical Development
Generalised Implications of the ResearchConclusions and Recommendations; Further Research; Concluding Remarks; Appendix: Questionnaire for Company Car Drivers Affected by the Changes in Taxation Arrangements Commencing April 2002; Aim of the Survey; Non-response to Questions; Feedback; Questions for company car drivers; References
Notes Print version record
Subject Automobiles, Company-Great Britain
Automobiles-Taxation-Great Britain
Carbon taxes-Great Britain
Environmental impact charges-Great Britain
Form Electronic book
ISBN 9781317009030
1317009037