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Comprehensive Guide to Carbon Tax

A comprehensive guide to Carbon Tax available in online format. This work demystifies the administration of the carbon tax as an environmental levy under the Customs and Excise Act.

Publication Language: English
In Stock
ISBN/ISSN: 9781776322350

Product description

A comprehensive guide to Carbon Tax available in online format. This work demystifies the administration of the carbon tax as an environmental levy under the Customs and Excise Act.

In addition to the principal authors, we have 2 additional key authors: Zelda Burchell and Dr Lee-Ann Steenkamp and a further 4 contributing authors: Sarah Goodbrand, Olivia Bernstein, Roelof van Huyssteen and Caitlin Morris.

The work is comprised of 2 parts:

Part I: The Local and Global Context of Carbon Pricing and Policy Development and Economic Implications. Part I firstly places South Africa's decision to support one form of carbon pricing, namely carbon taxation, within the broader international experience, including detailed discussions of other forms of carbon pricing as well as the various global treaties which enabled greenhouse gas mitigation to become a major target of international cooperation. Secondly, Part I, reviews the lengthy and complex process by which South Africa developed its carbon taxation scheme and the linkages with other recent policy developments in the country. Included is a discussion of the evolution of the carbon tax itself, as well as the legal and economic implications of the tax within the broader framework of South African policy development.

Part II: The Carbon Tax: Practitioner's Guide. Part II analyses the carbon tax legal regime and provide practical insights into the management and application of the various rules and regulations. The value of this more comprehensive treatment of carbon pricing is that it will enable South African tax experts as well as informed readers from other disciplines and backgrounds to understand why carbon pricing has become a crucial and even indispensable part of the modern policy portfolio. By considering the evolution of carbon pricing in other jurisdictions and comparing their experience to South Africa, we hope readers will gain an enhanced understanding of why the South African government decided on a tax as its key instrument for meeting its international greenhouse gas mitigation targets, and whether there are other pricing and policy options that could be considered in future, either in conjunction with the carbon tax or in place of it.

Published in online format only. Online format must be added to a Lexis+ base package. Visit www.lexisnexis.co.za/lexisplus for more information.

 

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Table of contents

Part 1

Part 2

Appendices