From value-added tax to a damage and value-added tax partially based on life cycle assessment: principles and feasibility

被引:0
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作者
Benoît Timmermans
Wouter M. J. Achten
机构
[1] Université Libre de Bruxelles (ULB),National Fund for Scientific Research (Belgium), Faculté de Philosophie et Sciences sociales
[2] Université Libre de Bruxelles (ULB),Institute of environmental management and land
关键词
Damage and value-added tax; Environmental taxation; Green consumption tax; Green VAT; LCA as a policy tool; LCA-based tax; Sustainable growth;
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页码:2217 / 2247
页数:30
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