The Art of the Japanese GardenCountries and governments are struggling to meet their commitments to achieve targets relating to greenhouse gases under the Kyoto agreement and other protocols. Many writers advocating ways of achieving these targets offer radical but often impractical approaches that frankly don't offer a way forward within the existing economic model. In contrast, Towards Ecological Taxation by an author from the world of accounting who has worked in a number of industries and who now teaches on management programmes, offers a pragmatic consideration of realistic possibilities. Based on his research into the implications of changes in the UK motor taxation regime for company cars, David Russell considers the broader efficacy of taxation policy as a mechanism for reducing demand for fossil fuels and encouraging a shift towards CO2 neutral energy production. He incorporates the findings of the Stern Review on Climate change and the King Review of Low Carbon Cars into his analysis, along with a wider consideration of tax regimes generally and internationally. Dr Russell suggests a way forward that will attract the interest of researchers, policy makers and decision makers wanting a better understanding of how taxation could be used innovatively, but within the existing economic status quo, to deliver specific and measurable reductions in CO2. Such a distinctive approach makes this book a valuable addition to the literature on environmental issues and the always thought provoking titles in the Corporate Social Responsibility Series. |
