文档英国税收制度与环境.docVIP

The UK Tax System and the Environment Andrew Leicester Copy-edited by Judith Payne The Institute for Fiscal Studies 7 Ridgmount Street London WC1E 7AE Published by The Institute for Fiscal Studies 7 Ridgmount Street London WC1E 7AE tel. 44 0 20 7291 4800 fax 44 0 20 7323 4780 email: .uk .uk ? The Institute for Fiscal Studies October 2006 ISBN-10: 1-903274-47-8 ISBN-13: 978-1-903274-47-7 Printed by Patersons Tunbridge Wells Preface The research in this report was produced with generous funding and support from the Esmée Fairbairn Foundation. The author is extremely grateful to Mike Brewer of IFS Darren Greedy at HM Treasury Ronan Palmer at the Environment Agency Danyal Sattar of the Esmée Fairbairn Foundation and Stephen Smith of University College London for invaluable comments advice and discussion. Any errors remain his own. Contents Executive summary i1. Introduction 12. The rationale for environmental taxation 3 2.1 Pros and cons of using environmental taxes 4 2.2 What should be taxed 3. Environmental tax revenues 9 3.1 Trends in total revenues 9 3.2 Who pays environmental taxes in the UK 12 3.3 How does the UK compare internationally 134. A history of emissions and emissions targeting in the UK 15 4.1 Trends in UK emissions 15 4.2 The UK in international perspective 19 5. Green taxes and other instruments currently in use in the UK 21 5.1 Taxes on transport 23 5.2 Taxes on waste and natural resources 47 5.3 Taxes on energy 58 6. The future of environmental taxation 70 6.1 Road user charging 70 6.2 Carbon tax 72 6.3 Taxes on plastic bags 747. Conclusion 76 References 776 Executive Summary This report takes a broad overview of the UK environmental tax system as it exists in 2006. It aims to bring together evidence and data from a range of sources to provide a central source of information about the existing environmental tax system alongside discussion of the key principles of the debate around using taxes and other economic instruments for environmental goals. T