TY - JOUR AU - Grau Ruiz, MarĂ­a Amparo PY - 2022 DO - 10.54648/TAXI2022024 UR - https://hdl.handle.net/20.500.14352/130530 T2 - Intertax 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... LA - eng M2 - 247 PB - Kluwer Law KW - Carbon tax KW - incentives KW - administration KW - environment KW - sustainable development KW - acceptability KW - acceptance KW - earmarking TI - Policy Note: Smooth Implementation Of Carbon Taxation: An Overview Of The Main Proposals In The UN Handbook TY - journal article VL - 50 ER -