A Carbon Tax for Ireland

The Programme for Government 2007-2012 states that '[a]ppropriate fiscal instruments, including a carbon levy, will be phased in on a revenue-neutral basis over the lifetime of this Government.' The terms of reference of the Commission on Taxation repeats the commitment to introduce measures to further lower carbon emissions and to phase in on a revenue neutral basis appropriate fiscal measures including a carbon levy over the lifetime of the Government and invites the Commission to [i]nvestigate fiscal measures to protect and enhance the environment including the introduction of a carbon tax. This paper presents thoughts and considerations about such a carbon tax. It discusses selected design issues, and presents a preliminary impact assessment for what the authors think is a reasonable design. More specifically, It addresses ten questions: 1. Why impose a carbon tax? 2. What level should the tax be? 3. Who should be taxed? 4. What is the expected revenue? 5. What to do with the revenue? 6. What are the macro-economic implications? 7. What are the effects on emissions? 8. What are the effects on income distribution? 9. How to tax internationally traded goods and services? 10. What about fuel tourism? On some of these questions, it presents arguments and evidence. Other questions call for further research. Aspects of some questions can only be answered by the Dail �ireann.This resource was contributed by The National Documentation Centre on Drug Use.

Effective services for substance misuse & homelessness in Scotland: The recommendations of the Advisory Group on Homelessness and Substance Misuse

The Group makes 12 recommendations for actions covering the two key themes of strategic and organisational responses, and service design and delivery. It calls for: * A joint strategic response at national level to be developed * A joint strategic response at a local level to be developed (responsibility sitting with Alcohol and Drug Partnerships (ADPs) * Recognition of the importance of investing to save over the long term * A joint operational response at local level to be developed * More flexible approaches in rural and island areas * Service development and commissioning to be based on evidence of good practice * An individual’s priorities to be the starting point for the design and delivery of services and support * Ongoing evaluation of services in this field to be managed through the ADP planning and monitoring processes * Targeted service user participation and involvement to be supported * Training across homelessness, housing, alcohol and drug fields to be supported in statutory and commissioned services * The stigmatisation of these populations to be addressed at a local and national level.This resource was contributed by The National Documentation Centre on Drug Use.

Report of the Steering Committee on the Establishment of the Teaching Council

Report of the Steering Committee on the Establishment of the Teaching Council. Provided by the Department of Education and Skills, Ireland.