Legal Issues about “Air Pollution Control Fees” in Taiwan
---- A Brief Introduction and Critiques on Constitutional Court Judgment No. 426
Chu, Ming-Hsi (Undergraduate student, College of Law, NTU)
I. Background Information & Context
a. Solution to externality: Tax and subsidy (based on classical economic theory)
b. Air Pollution Control Act in Taiwan
c. Amendment to the Constitution, Article 9: State’s duty to natural ecology
“Environmental and ecological protection shall be given equal consideration with economic and technological development”
II. Constitutional Court Judgment No.426
a. Facts and issues
b. Reasoning
c. “Special Common Levies”
III. Critiques
a. Definition of “Special Common Levies”
b. Difference between “Special Common Levies” and Tax
c. Position in Taiwan’s Public Legal System
IV. Suggestion & Conclusion
a. Define “Special Common Levies”
b. Establish conditions of Special Common Levies (Compare with German Law)
c. Other sorts of pollution and externality
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