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Revenue services and environmental taxes: a comparative study of the Irish and South African approaches to a levy on plastic bags

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dc.contributor.author Killian, Sheila
dc.date.accessioned 2011-02-23T20:57:35Z
dc.date.available 2011-02-23T20:57:35Z
dc.date.issued 2004
dc.identifier.citation Killian, S. 'Revenue Services and Environmental Taxes: a Comparative Study of the Irish and South African Approaches to a Levy on Plastic Bags'. In Critical Issues in Environmental Taxation en_US
dc.identifier.uri http://hdl.handle.net/10344/789
dc.description peer-reviewed
dc.description.abstract This paper examines at a levy on plastic bags introduced in Ireland in 2002, and a comparable measure phased in by South Africa from 2003. It looks at the approach taken by the Revenue in each case, and isolates key influences on the policy formation process. It assesses the effectiveness of each measure as an environmental tax, in terms of the potential to achieve a double dividend for the economy. It describes difficulties encountered in the introduction and implementation of the levies, and suggests refinements to improve the effectiveness of such levies if introduced in other jurisdictions. en_US
dc.publisher Critical Issues in Environmental Taxation en_US
dc.relation.ispartofseries Critical Issues in Environmental Taxation;
dc.subject taxation en_US
dc.subject Pigou en_US
dc.subject environmental en_US
dc.subject levy en_US
dc.subject plastic en_US
dc.subject ireland en_US
dc.subject South Africa en_US
dc.subject comparative en_US
dc.title Revenue services and environmental taxes: a comparative study of the Irish and South African approaches to a levy on plastic bags en_US
dc.type Book chapter en_US
dc.type.supercollection ul_published_reviewed en_US
dc.type.restriction none en


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