Breaking down the barriers to tax reform (Record no. 71773)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00902cam a2200193 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS66298 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 021216n2002 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u120785 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dresner, S |
| 245 ## - TITLE STATEMENT | |
| Title | Breaking down the barriers to tax reform |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Environmental Information Bulletin |
| Volume/sequential designation | (124) November/December 2002, 9-12(4) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Argues that changes to the design of environmental taxes could make them more acceptable to industry and the public. These reforms represent a fundamental shift in the balance of taxation from labour to polluting activities. Reform could include financially rewarding people who reduce consumption. Aim is to raise taxes on environmentally damaging activities, while lowering others, usually on employment |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ENVIRONMENTAL TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | POLLUTION |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | London | London | Journal article | 16/12/2002 | ABS66298 | 120785-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |