Understanding how the effect of changes in tax law can affect peoples’ behaviour is vital. This means when new environmental tax measures are to be introduced, the behavioural aspects need to be considered carefully to ensure that the environmental objectives sought by the Government can be achieved. This is true of any new legislation or proposal but given how high the climate change stakes are, it becomes essential to get the tax measures right. This is why the CIOT commissioned the report.
Instead of publishing the report in the traditional way, we felt that it was more appropriate to place it on the web. We have a download option if you would rather print it out or print aspects of it.
The other benefit of putting it on the web is that people can comment on particular points. You will see comment links for each chapter. We very much hope that people do respond so that this report is the beginning of a conversation about environmental and green taxes.
