RT Journal Article
T1 Policy Note: Smooth Implementation Of Carbon Taxation: An Overview Of The Main Proposals In The UN Handbook
A1 Grau Ruiz, María Amparo
AB The design and the administration of carbon taxes must be carefully considered when introducing (or reinforcing) them into fiscal systems. How should the administrative tasks be allocated? Who should be involved? How should regional context situations be approached? How can the stakeholders’ voice be heard for addressing the good administration challenge? How can clear guidance be provided and facilitation improved? All of these questions should be answered. Additionally, specific attention must be paid to the interaction with other economic instruments, the possible uses of the obtained revenue, and the critical issue of public acceptability. This article succinctly analyses all of these topics.
PB Kluwer Law
YR 2022
FD 2022
LK https://hdl.handle.net/20.500.14352/130530
UL https://hdl.handle.net/20.500.14352/130530
LA eng
NO María Amparo Grau Ruiz, 'Policy Note: Smooth Implementation Of Carbon Taxation: An Overview Of The Main Proposals In The UN Handbook', (2022), 50, Intertax, Issue 3, pp. 247-256.
NO Ministerio de Ciencia e Innovación
DS Docta Complutense
RD 18 mar 2026