Section 95 and Schedule 12 : Carbon Emissions Tax; Section 96: Charge for Allocating Allowances under Emissions Reduction Trading Scheme

This short note first briefly describes the main features of the carbon emissions tax. Secondly, it highlights that the carbon emissions tax would mimic many design features of an ETS, which blurs the line between carbon taxation and emission trading. Thirdly, it discusses how such a carbon emissions tax could be the first step towards a simplified approach to carbon pricing in the UK. Finally, it concludes

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Year of publication:	[2021]
Authors:	Pirlot, Alice
Publisher:	[S.l.] : SSRN
Subject:	Treibhausgas-Emissionen \| Greenhouse gas emissions \| Emissionshandel \| Emissions trading \| Umweltabgabe \| Environmental charge \| Theorie \| Theory \| Ökosteuer \| Environmental tax \| Allokation \| Allocation

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Extent:	1 Online-Ressource (9 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: A. Pirlot, “Section 95 and Schedule 12: carbon emissions tax In: Section 96: charge for allocating allowances under emissions reduction trading scheme” (2020) British Tax Review pp. 490-497 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 16, 2020 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

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