Details
Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy.
Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioural strategies, as well as many other relevant topics.
This up-to-date and well-informed book will appeal to policymakers in government as well as students, researchers and academics in environmental law and other academic disciplines.
Foreword
Nils Axel Braathen
Preface
PART I: ENVIRONMENTAL TAXATION OVERVIEW
1. Carbon-related Taxation in OECD Countries and Interactions between Policy Instruments
Nils Axel Braathen
2. Implications of Environmental Tax Reforms: Revisited
Stefan Speck and David Gee
3. Comparisons between the Cap and Trade System and Carbon Taxation: Is the USA Ready for a Carbon Tax?
Paul J. Lee, Rahmat O. Tavallali, Hai Sook Kwon and John T. Geekie
PART II: ENVIRONMENTAL TAXATION POLICY CONSIDERATIONS
4. Innovative Taxation Strategies Supporting Climate Change Resilience
Rolf H. Weber
5. Why Should There Always be a Loser in Environmental Taxation?
Sally-Ann Joseph
6. Behavioural Strategies to Support Climate Change Resilience
Amanda Kennedy and Wanida Phromlah
PART III: ENVIRONMENTAL TAXATION AND LAND MANAGEMENT
7. Taxing Land Rents for Urban Livability and Sustainability
H. William Batt
8. Land Management and Local Taxation in Italy
Giorgio Panella, Andrea Zatti and Fiorenza Carraro
PART IV: ENVIRONMENTAL TAXATION AND NATURAL RESOURCES
9. Coal Mining: The Neglected Environmental Threat
Hans Sprohge and Julsuchada Sirisom
10. Great Lakes Water Quality and Restoration Programs
Rahmat O. Tavallali and Paul J. Lee
11. The Use of Market based Mechanisms to Bolster Forest Carbon
Celeste M. Black
PART IV: OTHER ENVIRONMENTAL TAXATION SCHEMES
12. Price Signal or Tax Signal? An International Panel Data Analysis on Gasoline Demand Reaction
Seung-Joon Park
13. The CDM and the Built Environment
Javier de Cendra de Larragán
14. CGE Analysis of Border Tax Adjustments
Masato Yamazaki
15. Effectiveness of the Danish Packaging Tax
Enian Cela and Shinji Kaneko
Index
Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Julsuchada Sirisom, Lecturer of Accountancy, Mahasarakham University, Thailand, Hope Ashiabor, Associate Professor of Law, Macquarie University, Australia and Janet E. Milne, Professor of Law, Vermont Law School, US
‘Whilst green taxes face new challenges, there is now an accumulated international experience on which to reflect. This new collection of papers, providing material for further vigorous argument, evinces a keen appreciation of these realities. I recommend this generally very readable book as a helpful reflection of some recent key concerns in the environmental policy area. It constitutes a welcome addition to the literature, inviting critical responses from the specialist, but also drawing in the newcomer to the subject.’
– John Snape, University of Warwick, UK
‘The level of public and political debate on carbon taxes is low. Politicians fear the impact of a carbon tax on businesses and low income groups, as well as on their popularity among voters. This valuable book studies carbon taxes from many angles with ample attention paid to practical examples and shows that a smartly designed carbon tax is an indispensable instrument in the transition to a less carbon dependent economy.’
– Jonathan Verschuuren, Tilburg University, The Netherlands
