Getting it right: environmental tax to low-carbon transport tax policy

Truxal, Steven (2010) Getting it right: environmental tax to low-carbon transport tax policy. In: Society of Legal Scholars (SLS) Annual Conference 2010: Human Rights Act Ten Years On; 13 - 16 Sep 2010, Southampton, U.K.. (Unpublished)


As the UK transitions to a low carbon economy, one cannot ignore the challenges present in the current economic climate alongside population growth. With the general intensification of environmental concerns, the focus widens to scrutinise one of the most crucial sectors to development - transport. At the same time policymakers find themselves in a difficult predicament - transport plays an essential role in the economy but increasing transport emissions also have an adverse impact on the environment - and policymakers are therefore called upon to balance the socio-political and economic objectives of 'adequate and sustainable transport'. An examination of the evolution of fiscal policy imposed on the UK transport sector over the past decade reveals progress towards achieving environmental objectives - from 'carbon footprint' awareness and emissions trading to advanced technological developments and economic imperatives. Focusing on the implementation of and proposed changes to the air passenger duty, this paper looks at the progress of the environmental policy mechanisms, to raise points for consideration on the reconciliation of objectives: ensuring a sustainable transport sector whilst raising government revenue in a low carbon economy.

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