Abstract

http://ssrn.com/abstract=1947405
 
 

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Reforming the Air Passenger Duty as an Environmental Tax


Jon M. Truby


Qatar University - College of Law; Newcastle University Law School

2010

Environmental Law Review, Vol. 12, No. 3, pp. 94-104, 2010

Abstract:     
In light of the UK Coalition Government’s announced intention to reform APD (Air Passenger Duty), this article examines the design flaws making APD an inadequate environmental tax. By identifying the misconceived consequences and environmental inefficiencies of this blunt instrument, the need for reform is shown to be overdue. Specific reform proposals are set out for a per-plane tax able to affect behaviour in a manner more closely linked to environmental objectives, including the UK’s sustainable transport policy.

Number of Pages in PDF File: 11

Keywords: Environmental tax, aviation, air passenger duty, sustainable transport, perplane tax, aviation emissions

JEL Classification: R4, Q3, Q4, P4, O3, N7, L91, L93, K3, K32, K33, K34, J6, H5, H7, H3, H2, F4, E6, E2, D91, D6, D1

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Date posted: October 22, 2011  

Suggested Citation

Truby, Jon M., Reforming the Air Passenger Duty as an Environmental Tax (2010). Environmental Law Review, Vol. 12, No. 3, pp. 94-104, 2010. Available at SSRN: http://ssrn.com/abstract=1947405

Contact Information

Jon M. Truby (Contact Author)
Qatar University - College of Law ( email )
College of Law
Qatar University
DOHA, 2713
Qatar
0097444035253 (Fax)
HOME PAGE: http://www.qu.edu.qa/law/dr_jon.php
Newcastle University Law School ( email )
Newcastle upon Tyne, NE1 7RU
United Kingdom
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