QUEEN’S BUSINESS SCHOOL ACCOUNTING SEMINAR SERIES

Friday 7^th November

11am

“The embodiment of green mentality in the creation of environmental tax regulation: The case of Landfill Tax in the United Kingdom”

Rodrigo Ormeno Perez

University of Limerick

Abstract:

Climate change is one of the most pressing challenges of our time. Although a wealth of literature has explored the effects of environmental tax regulation as a mechanism to address this problem, less is known about the processes that create these regulations. To enhance understanding of these processes, this article examines both the political access to the regulatory space and the mechanisms through which tax bureaucrats embody a green mentality, using a Bourdieusian lens. Drawing on oral history narratives from tax bureaucrats in the UK, this article explores their sensory experiences in crafting robust policy and regulation in the mid-1990s.

QBS Conference Hub, Seminar Room 01.012