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Reforming the Air Passenger Duty as an Environmental Tax

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

11 Pages Posted: 22 Oct 2011  

Jon M. Truby

Qatar University - College of Law; Newcastle University Law School

Date Written: 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.

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

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: https://ssrn.com/abstract=1947405

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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