Critical Issues in Environmental Taxation: International and Comparative Perspectives Volume IV

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Critical Issues in Environmental Taxation International and Comparative Perspectives Volume IV

Edited by Jacqueline Cottrell · Janet E. Kreiser Larry Milne · Hope Ashiabor · Kurt Deketelaere
Oxford University Press July 2007

Specifications

ISBN-13
9780199231263
Publisher
Oxford University Press
Publication
July 2007
Format
Hardback , 656 pages
Jurisdiction
International ? Countri(es) for reference only

Details

  • Provides detailed insights on the use of fiscal and market instruments to address the challenge of environmental degradation
  • Multidisciplinary analysis of environmental taxation issues worldwide from leading experts in the field
  • Accessible format enabling reader to identify papers of most interest to them

Volume 4 in the

Critical Issues in Environmental Taxation

series provides a peer-reviewed selection of papers on environmental taxation written by experts from around the world. Selected from papers delivered at the Annual Global Conference on Environmental Taxation, they cover the theory of environmental taxation, countries' experiences of specific environmental taxes, proposed environmental taxes, and evaluations of the role of taxation compared with other environmental instruments. The book provides an interdisciplinary approach to environmental taxation, drawing on the fields of economics, law, political science, and accounting. Each volume in the series reflects the theme of the conference from which the papers are drawn, as well as other broader themes. Volume 4 will focus on the role of taxation in promoting renewable energy, but also includes a number of papers on other topics related to environmental taxation. Written predominantly by academics, the papers provide in-depth analysis that will provide a valuable resource to people interested in environmental taxation.

Readership: This work presents valuable research and analysis for anyone involved in environmental and tax law and policy in the private and public sector, including legislators, poicymakers, legal advisers and scholars.

Table of Contents

PART I: LEGAL ISSUES
1: David G. Duff & Andrew J. Green: Wind Power in Canada
2: José Juan González M.: Legal mechanisms to promote the use of renewable sources of energy in Mexico: The role of taxation
3: Abdul Haseeb Ansari: Tax incentives to renewable energy sources in Malaysia: A critical appraisal
4: Kai Schlegelmilch: Introducing a Kerosene Tax: Attitudes of European and Other Countries and New Legal Possibilities of the EU Energy Tax Directive
5: Janet E. Milne: Violating the Polluter-Pays Principle? Two Case Studies of United States Tax Incentives for Alternative Energy
6: Rowena Cantley-Smith: Environmental Regulation of Australian Energy Markets: Are Mandatory Renewable Targets Effective in reducing Greenhouse Gas Emissions?
7: Claudia Dias Soares: The case of renewable energy sources in the European Union: Between market liberalization and public intervention
8: Kenneth R. Richards: Environmental Taxes in the United States
9: Willemien du Plessis: Recent Developments in the Use of Environmental and Energy Taxes in South Africa
10: Denise D. Fort: The Use of Environmental Taxes as a Water Management Strategy
11: Anna Mortimore: Australia's greenhouse measures provide the answer to reducing greenhouse gas emissions - the alternative to 'environmentally related taxes'?
12: Pedro M. Herrera, Pablo Chico & Amparo Grau: Taxation of Energy-Related Risk Activities
13: Natalie P. Stoianoff & Andrew H. Kelly: Conserving Native Vegetation on Private Land: Subsidising Sustainable Use of Biodiversity?
PART II: ECONOMIC ISSUES
14: Mikael Skou Andersen: External effects from power production and the treatment of wind energy (and other renewables) in the Danish energy taxation system
15: Larry Kreiser, Hans Sprohge, Julsuchada Sirisom & Bill Butcher: Considerations Against Tax Incentives for Energy from Open-Loop Biomass
16: Michael Kohlhaas & Stefan Bach: The effect of special provisions in the framework of energy taxes on the environmental effectiveness - The case of Germany
17: Vojtech Máca, Hana Foltýnová & J. Bruha: Tackling the growth in international road haulage using economic instruments: A case of the Czech Republic
18: Stefan Weishaar: CO2 emission allowance allocation mechanisms, allocative efficiency and the environment
PART III: ENVIRONMENTAL OR ENERGY ISSUES
19: Patrik Söderholm & Kristina Ek: The Political Economy of Integrating Markets for Tradable Renewable Energy Credits: Lessons from the Swedish-Norwegian Case
20: Karolien Verhaegen, Leonardo Meeus & Ronnie Belmans: Towards an international certificate system - The stimulating example of Belgium
21: Anselm Görres & Jacqueline Cottrell: Green Subsidies: Politically popular, economically costly, environmentally ambiguous
PART IV: POLITICAL OR SOCIOLOGICAL ISSUES
22: Julie A. Lockhart: Environmental taxation: a tool to advance eco-justice?
23: Rahmat Tavallali & Paul Lee: Tax incentives Policy for Fuel Efficiency: Does It Really Work?
24: Patrik Söderholm & Anna Christiernsson: Environmental Taxation of Fertilizers in Europe: Policy Design, Outcome and Future Potential
25: Amy Taylor, Matthew Bramley & Mark Winfield: Government Spending on Canada's Oil and Gas industry: Undermining Canada's Kyoto Commitments
 
 
 

About the Author

Edited by Kurt Deketelaere, Full Professor of Law and Director, Institute for Environmental and Energy Law, University of Leuven, Janet E. Milne, Professor of Law, Vermont Law School; Director, Environmental Tax Policy Institute, Lawrence A. Kreiser, Professor Emeritus of Accounting, Cleveland State University, and Hope Ashiabor, Associate Professor of Law, Macquarie University, Sydney

Contributors:

Mikael Skou Andersen, National Environmental Research Institute, Denmark


Abdul Haseeb Ansari, IIU, Malaysia


Stefan Bach, German Institute for Economic Research, Berlin, Germany


Ronnie Belmans, University of Leuven, The Netherlands


Matthew Bramley, Pembina Institute for Appropriate Development, Canada


J. Bruha, Charles University Environment Centre, Prague, Czech Republic


Bill Butcher, University of New South Wales, Sydney, Australia


Rowena Cantley-Smith, Monash University, Australia


Pablo Chico, Rey Juan Carlos University of Madrid, Spain


Anna Christiernsson, Luleå University of Technology, Sweden


Jacqueline Cottrell, Green Budget Germany, Germany


David G. Duff, University of Toronto, Canada


Willemien du Plessis, North-West University, South Africa


Kristina Ek, Luleå University of Technology, Sweden


Hana Foltýnová, Charles University Environment Centre, Prague, Czech Republic


Denise D. Fort, University of New Mexico School of Law, USA


José Juan González M., Universidad Autónoma Metropolitana, Mexico


Anselm Görres, Green Budget Germany, Germany


Amparo Grau, Complutense University of Madrid, Spain


Andrew J. Green, University of Toronto, Canada


Pedro M. Herrera, Complutense University of Madrid, Spain


Andrew H. Kelly, University of Wollongong, New South Wales, Australia


Michael Kohlhaas, German Institute for Economic Research, Berlin, Germany


Larry Kreiser, Cleveland State University, Ohio, USA


Paul Lee, Cleveland State University, Ohio, USA


Julie A. Lockhart, Western Washington University, USA


Vojtech Máca, Charles University Environment Centre, Prague, Czech Republic


Leonardo Meeus, University of Leuven, The Netherlands


Janet E. Milne, Vermont Law School, USA


Anna Mortimore, Griffith University, Australia


Kenneth R. Richards, School of Public and Environmental Affairs, Indiana University, USA


Kai Schlegelmilch, Federal Ministry for the Environment, Nature Conservation and Nuclear Safety, Berlin, Germany


Julsuchada Sirisom, Mahasarakham University, Thailand


Claudia Dias Soares, Portuguese Catholic University


Patrik Söderholm, Luleå University of Technology, Sweden


Hans Sprohge, Wright State University, Ohio, USA


Natalie P. Stoianoff, University of Wollongong, New South Wales, Australia


Rahmat Tavallali, Walsh University, Ohio, USA


Amy Taylor, Pembina Institute for Appropriate Development, Canada


Karolien Verhaegen, University of Leuven, Belgium


Stefan Weishaar, University of Maastricht, The Netherlands


Mark Winfield, Pembina Institute for Appropriate Development, Canada

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