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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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Design of Environmental Taxes

Design of Environmental Taxes

(p.300) 16 Design of Environmental Taxes
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

Design of environmental taxes are picked up as an argument of whether or not environmental taxes should be practically introduced into the Japanese tax system, since it is still immature. It is necessary to investigate the background of environmental issues and protection in the past, and possible way of designing a desirable form of environmental taxes, such as a carbon/ energy tax.

Keywords:   carbon tax, CO2 emission, energy tax, environmental taxes, global warming, petroleum tax, pollution

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