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.
Visit The Chartered Institute of Taxation's Green Tax Report micro site to read chapters online, download the full report and submit your comments.