地方における環境税の可能性について (小松憲治先生退官記念号)

概要

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Since 1993,when the Basic Law for the Environment passed the Diet in Japan, long discussion on environmental taxation has continued mainly in the central government. The discussion has centered around on carbon taxes. However, I believe it's high time to begin examining other possibilities on environmental taxes, that is, local environmental taxes on various environmental burdens. In this paper, firstly, I will describe the reasons why we should consider local environmental taxes. Secondly I will explain status-quo of local taxes including how the system will be revised by the Decentralization Law of 1999. And finally, I will examine the nature and contents of local environmental taxes and will present some examples or ideas on new environmental taxes which should be considered by various local authorities.小松憲治先生退官記念号Collected Papers on the Occasion of the Retirement of Professor Kenji Komatsu
千葉大学の論文
1999-12-01