Evaluating three levels of environmental taxation in aviation: Global limitation, EU determination and UK self-interest

Truxal, S. & Dunbar, R. (2012). Evaluating three levels of environmental taxation in aviation: Global limitation, EU determination and UK self-interest. In: Market instruments and sustainable economy. (pp. 275-289). Madrid, Spain: Instituto de Estudios Fiscales (IEF).

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Abstract

Although the UK Coalition government has a fondness for nudge policies and proclaimed itself ‘the greenest government ever’, many policies are criticised or failing. In March 2011, the long-intended policy change from Airline Passenger Duty (APD) to Per Plane Tax (PPT) was dropped. Cited as ineffective at reducing aviation consumption in spite of ever-increasing fees, the APD is a transparent tax passed on to customers by airlines with immediacy, whereas the PPT would incentivise airlines to maximise capacity and therefore reduce emissions but would have purportedly breached the Convention on International Civil Aviation 1944
(Chicago Convention). This article discusses central criticisms of the APD, and looks to the Luftverkehrsteuergesetz in Germany, the Taxe de l’aviation civile in France and prospects for an EU Air Tax, to conclude that whilst there is a forward movement along three levels of decision-making (international, European and domestic), the speed and quantum of progress varies.

Item Type: Book Section
Uncontrolled Keywords: Environmental taxation, airline, air tax, aviation, air passenger duty, per plane tax, emissions
Subjects: K Law > K Law (General)
Divisions: The City Law School > The City Law School - Academic Programmes
URI: http://openaccess.city.ac.uk/id/eprint/2863

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