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Critical Issues in Environmental Taxation Vol VI

Critical Issues in Environmental Taxation Vol VI

  • Author:
  • Publisher: Oxford University Press
  • ISBN: 9780199566488
  • Published In: March 2009
  • Format: Hardback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Contents 
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  • Provides a global perspective of environmental taxation with contributions from an expert international author team
  • Includes multidisciplinary analysis from leading experts in law, economics, political sciences, accounting, taxation and environmental policy
  • Supported by the other volumes in the series, Critical Issues in Environmental Taxation, Volume VI enables developments in the field to be tracked and key trends identified
  • Clearly structured text with the papers divided into parts and organised according to topic
  • The book and its sister volumes in the series are a unique and invaluable resource for anyone interested in the next generation of policy instruments for transitioning to sustainable economies

Volume VI in the Critical Issues in Environmental Taxation series contains an interdisciplinary, selection of peer-reviewed papers written by international experts in the field. The volume contains nearly forty articles written by authors representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Eighth Annual Global Conference on Environmental Taxation in October 2007 in Munich, Germany.

The book is clearly structured with the articles divided into parts and organised by topic. Part 1 it features analysis of the effect of environmental tax policies on innovation, technology, and competitiveness, Part 2 on implementation issues, Part 3 on issues relating to energy and innovation, Part 4 on land use, planning, and conservation and Part 5 closes with papers dealing with international approaches to environmental taxation that use market-based instruments.

The book and its sister volumes in the series are a unique and invaluable resource for anyone interested in the next generation of policy instruments for transitioning to sustainable economies.

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

Innovation, Technology, and Competitiveness
1: Michael Rodi: Innovation, Technology, and the Energy Revolution
2: Nils Axel Braathen: Impacts of Environmental Policy Instruments on Technological Change
3: Katja Schumacher and Michael Kohlhaas: Learning-by-Doing in Wind Electricity Production-Who Learns and Why does it Matter to Differentiate? A Case Study of Germany
4: Terry Barker, Sudhir Junankar, Hector Pollitt, and Philip Summerton: The Macroeconomic Effects of Unilateral Environmental Tax Reforms in Europe, 1995 to 2012
5: Mikael Skou Andersen and Stefan Speck: The Environmental Tax Reforms in Europe: Mitigation, Compensation, and CO2-Stabilization
6: Victoria Alexeeva-Talebi: Unilateral versus Multilateral Climate Change Policy: A Quantitative Economic Analysis of Competitiveness Implications
Implementation Issues
7: Giorgio Panella, Andrea Zatti, and Fiorenza Carraro: Green, White and Brown Certificates Working Together: The Italian Experience
8: FJ de Cendra de Larragán: An Analysis of Spain's Legal Framework for the Promotion of Electricity from RES and Energy Efficiency: Positive Effects Achieved So Far and Remaining Legal, Administrative, and Structural Barriers
9: Pedro M Herrera Molina, María Amparo Grau Ruiz, and Pablo Chico de la Cámara: Towards an Environmental Tax on Motor Vehicles (a Proposal of a Community Directive and its Incidence on Spanish autonomous communities)
10: Aldo Ravazzi Douvan and Claudia Cordié: Environmental Fiscal Reform in Italy: Something in the Way ...
11: Jan Pavel and Leos Vítek: Administrative costs of the Czech system of environmental charges
12: Sven Rudolph: The Sky is the Limit or Limits to the Sky? A Political Economy Perspective on Market-Based Environmental Policy Instruments in EU Aviation
13: Michael Böcher: Explaining Policy Change: The Role of Scientific Actors and Policy Entrepreneurs in Theory and Environmental Policy Practice in Germany
14: Jonathan Remy Nash: Public Choice over Efficiency: The Case of Road Traffic Management
15: Shi-Ling Hsu: Psychological Barriers to Gasoline Taxation
Energy and Innovation
16: Claudia Dias Soares: Discussing Climate Change Policy Instruments for Energy-Intensive Sectors in the European Union
17: Carol Ní Ghiollarnáth: Direct Fiscal Aid for Renewable Energy Development: A Positive Cue from the Commission?
18: Rolf Iten, Helen Lückge, and Martin Peter: Energy Taxes in Europe-Lessons Learned with Relevance for Switzerland
19: Janet E. Milne: From Simple Concept to Complex Reality: US Tax Incentives to Reduce Household Use of Fossil Fuels
20: Rowena Cantley-Smith: Demanding More: The Role of Demand Management and Improved End-Use Efficiency in Australian Electricity Markets
21: Rossella Bardazzi, Filippo Oropallo, and Maria Grazia Pazienza: . CO2 Emissions in Italy: A Micro-simulation Analysis of Environmental Taxes on Firms' Energy Demand
22: Jon Strand: Energy Efficiency and Renewable Energy Supply for the G-7 Countries, with Emphasis on Germany
23: Nathalie Chalifour and Amy Taylor: Stimulating the Use of Renewable Energy in the Canadian Residential Sector with Economic Instruments
24: Hans Sprohge, Larry Kreiser, Julsuchada Sirisom, and Bill Butcher: Tax Incentives for Ocean Wave Energy Development
25: Anna Mortimore: An Evaluation of the Fiscal Mechanisms Fostering Solar Energy in Australia
26: Rahmat Tavallali, Paul Lee, and Bruce McClain: Ethanol as Renewable Energy: A quantitative Analysis of US Energy Policy Using Corn as an Alternative Fuel
27: Hana Br?hová-Foltýnová and Vojtech Máca: Successes and Failures of Bio-Fuels Promotion in the Czech Republic
Land use, planning, and conservation
28: Alberto Majocchi and Andrea Zatti: Land Use, Congestion, and Urban Management
29: Ignasi Puig-Ventosa: The Unsustainable Dependence of Spanish Local Treasuries on Taxes and Charges Related to Construction Activities
30: Eleanor Weston Brown: Transferable Conservation Easement Tax Credits ... The Virginia Experience
31: Joana Calado Araújo Prates and João Joanaz de Melo: Ecoterra Model-Application of Environmental Fiscal Reform in Local Government Financing in Portugal
32: Hana Bruhová-Foltýnová and Jan Bruha: An International Comparison of Factors Influencing Modal Split: Implications for Environmental Taxation
Global issues
33: Felix Ekardt and Andrea Schmeichel: Border Tax Adjustments, WTO Law, and Climate Protection
34: Ken Piddington and Frank Scrimgeour: Carbon Emission Rights: The Key to an Optimal Regional Approach to Climate Change?
35: Patricia Blazey: Fiscal and regulatory challenges of managing sinks, with a Focus on Australia
36: Jacqueline Cottrell, Axel Olearius, and Stephanie Lorek: Environmental Fiscal Reform in Developing, Emerging, and Transition Economies
37: Stefan Speck and Anjan Datta: Environmental Fiscal Reform-Differences and Similarities between Developed and Developing Countries, Based on a Case Study of the Current Situation in Sri Lanka
38: Alexander Ross Paterson: On the Road to a Sustainable Transport Sector in South Africa: The Role of Market-Based Instruments
39: Tianbao Qin: Energy Tax: How Far is it from Idea to Practice? Lessons Learned from the Experience in China

Edited by Jacqueline Cottrell, Project Manager, Green Budget Germany, Janet E. Milne, Professor of Law and Director of The Institute of the Environmental Tax Policy Institute, Hope Ashiabor, Associate Professor of Law, Macquarie Law School, Sydney, Lawrence A. Kreiser, Professor Emeritus of Accounting, Cleveland State University, and Kurt Deketelaere, Professor of Law and Director of The Institute for Environmental and Energy Law, University of Leuven

Contributors: 

Michael Rodi
Nils Axel Braathen
Katja Schumacher
Michael Kohlhaas
Terry Barker
Sudhir Junankar
Hector Pollitt
Philip Summerton
Mikael Skou Andersen
Stefan Speck
Victoria Alexeeva-Talebi
Giorgio Panella
Andrea Zatti
Fiorenza Carraro
FJ de Cendra de Larragán
Pedro M Herrera Molina
María Amparo Grau Ruiz
Pablo Chico de la Cámara
Aldo Ravazzi Douvan
Claudia Cordié
Jan Pavel
Leos Vítek
Sven Rudolph
Michael Böcher
Jonathan Remy Nash
Shi-Ling Hsu
Claudia Dias Soares
Carol Ní Ghiollarnáth
Rolf Iten
Helen Lückge
Martin Peter
Janet E. Milne
Rowena Cantley-Smith
Rossella Bardazzi
Filippo Oropallo
Maria Grazia Pazienza
Jon Strand
Nathalie Chalifour
Amy Taylor
Hans Sprohge
Larry Kreiser
Julsuchada Sirisom
Bill Butcher
Anna Mortimore
Rahmat Tavallali
Paul Lee
Bruce McClain
Hana Bruhová-Foltýnová
Vojtech Máca
Alberto Majocchi
Andrea Zatti
Ignasi Puig-Ventosa
Eleanor Weston Brown
Joana Calado
Araújo Prates
Joao Joanez de Melo

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