History and social responses to environmental tax reform in the United Kingdom
History and social responses to environmental tax reform in the United Kingdom
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DOI：
10.1016/j.enpol.2004.08.046
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发表时间：
2006-05-01
期刊：
影响因子：
9
通讯作者：
Gilbert, N
中科院分区：
文献类型：
--
作者：
Dresner, S;Jackson, T;Gilbert, N
本文简要介绍了英国燃油税和气候变化税的历史。所描述的研究是基于使用访谈和焦点小组，为评估ETR政策的社会反应提供信息，并为这些政策制定改进的设计。对选定的决策者和公司进行了访谈。对公众进行了重点小组抽样调查。研究表明，ETR在公众接受方面面临的问题与其说是对环境税的直接敌意，不如说是设计的概念问题。在对商界人士的采访中也发现了类似的概念问题。这些可以概括为对收入的使用缺乏信任，难以理解税收转移的目的，以及对良好行为的激励以及对不良行为的“惩罚”的渴望。(c)2004爱思唯尔有限公司保留所有权利。
This paper gives a short history of fuel taxation and the Climate Change Levy in the UK. The research described was based around the use of interviews and focus groups to inform the assessment of social responses to ETR policies and the development of improved designs for them. Interviews were conducted with selected policy makers and companies. Focus groups were conducted with quota samples of the general public. The research shows that the problem that ETR faces in terms of public acceptance is not so much outright hostility to environmental taxation as conceptual problems with the design. Similar conceptual problems were also found in the interviews with business people. These can be summarised as lack of trust about use of the revenues, difficulty in understanding the purpose of a tax shift and a desire for incentives for good behaviour as well as perceived 'penalties' for bad behaviour. (c) 2004 Elsevier Ltd. All rights reserved.