Taxation (Environmental)
The accounting literature has been fairly reluctant to engage with taxation issues generally and especially so on environmental matters. The economists are far more active in the area - although work is in progress on this area.
- Durning A.T and Y.Bauman (1998) Tax Shift (Seattle: Northwest Environmental Watch)
- Lockhart J (1997) "Environmental Tax Policy in the United States: Alternatives to the polluter pays principle" Asia-Pacific Journal of Accounting4(2) (pp219-239)
- Cowe R. (2003) Environmental Taxes (London: ACCA/Environment Agency)
- O'Riordan T (ed) (1997) Ecotaxation (London: Earthscan)
- J.R.Wambsganss and B.Sandford "The problem with reporting pollution allowances" Critical Perspectives on Accounting 7(6) December 1996 (pp643-652) - and especially see the commentaries which accompany this article.
©
-