Critical issues in environmental taxation : international and comparative perspectives

Author(s)

• Milne, Janet E.
• Ashiabor, Hope
• Cavaliere, Alberto
• Deketelaere, K. (Kurt)
• Chalifour, Nathalie J.
• Cottrell, Jacqueline
• Lye, Lin-Heng
• Dias Soares, Claudia
• Kreiser, Larry
• Sirisom, Julsuchada

Bibliographic Information

Critical issues in environmental taxation : international and comparative perspectives

editors, Janet Milne ... [et al.]

Richmond Law & Tax, c2005-

• v. 1
• v. 2
• v. 3
• v. 4
• v. 5
• v. 6
• v. 7
• v. 8

Note

v. 2 / editors, Hope Ashiabor ... [et al.]

v. 3 / editors, Alberto Cavaliere ... [et al.]

v. 4 / edited by Kurt Deketelaere ... [et al.]

v. 5 / editors, Nathalie J. Chalifour ... [et al.]

v. 6 / edited by Jacqueline Cottrell ... [et al.]

v. 7 / edited by Lin-Heng Lye ... [et al.]

v. 8 / edited by Claudia Dias Soares ... [et al.]

Publisher varies: Oxford University Press, Edward Elgar

V. 9-: No subtitle

V. 9-: Series editors, Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor, Janet E. Milne

Includes bibliographical references and index

Vols. 9- have distinctive titles

Description and Table of Contents

Volume

v. 4 ISBN 9780199231263

Description

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.

Table of Contents

• PART I: LEGAL ISSUES
• PART II: ECONOMIC ISSUES
• PART III: ENVIRONMENTAL OR ENERGY ISSUES
• PART IV: POLITICAL OR SOCIOLOGICAL ISSUES

Volume

v. 5 ISBN 9780199542185

Description

Volume V in the Critical Issues in Environmental Taxation series is an interdisciplinary, selection of papers on economic instruments written by international experts from in the field. The Volume contains forty articles written by authors from sixteen countries and representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Seventh Annual Global Conference on Environmental Taxation in October 2006 in Ottawa, Canada. The book is clearly structured with the articles divided into Parts and organised by topic. Part 2 features articles on issues relating to the implementation of economic instruments, such as political acceptability, competitiveness, instrument choice and design, institutional issues and even psychological dimensions. Part 3 includes a range of national case studies on topics such as transportation, energy, natural resources and urban sustainability. Part 4 offers a number of papers offering comparative analysis and Part 5 closes with some papers on complementary instruments and alternative approaches. 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.

Table of Contents

• I: THE CONTEXT
• 1. Restructuring Taxes to Sustain our Twenty-First Century Civilization
• II: MOVING FROM THEORY TO PRACTICE - IMPLEMENTATION OF ENVIRONMENTAL TAXES AND OTHER ECONOMIC INSTRUMENTS
• POLITICAL ACCEPTABILITY
• 2. Some Quasi-behavioral Arguments for Environmental Taxation
• 3. Gradual Introduction of Coercive Instruments in Climate Policy
• COMPETITIVENESS
• 4. Environmental Tax Reform in Europe: Energy Tax Rates and Competitiveness
• INSTITUTIONAL ISSUES
• 5. Institutional Building and the Introduction of Economic Instruments in Australia - the Path Ahead
• 6. New Instruments on Old Turf: The Institutional Challenges of Environmental Taxation
• DESIGN AND CHOICE OF INSTRUMENTS
• 7. Applying the Principles of Adaptive Policy Design to Environmental Taxes
• 8. Ecological Tax Reform and Emissions Trading - Can they Work Together in Practice? An Empirical Analysis for Germany
• 9. Coordinating Energy Taxes with the EU Emission Trading System
• 10. Fraying Over Paying: Who Will Bear the Costs of Greenhouse Policy?
• 11. The Political Economy of Taxes and Emissions Trading in Australia's Climate Change Policies
• LEGAL LIMITS
• 12. Green Taxes versus Economic Freedoms: an ECJ Case Law Approach
• PSYCHOLOGICAL DIMENSIONS
• 13. Reconsidering Crowding Out of Intrinsic Motivation from Financial Incentives: The Case of Conservation on Private Lands
• III: NATIONAL CASE STUDIES
• TRANSPORT
• 14. Assessment of Fiscal Measures on Atmospheric Pollution from Transport in Urban Areas
• 15. Motor Fuel Taxation and regional Development: Economic, Environmental, and Legal Aspects
• 16. Regulatory and Related Policy Drivers and Barriers to Sustainable Innovation: Energy Sources in Vehicles
• 17. Evaluation of Potential Changes in the Tax Treatment of Company Cars in Canada
• 18. The Energy Regulation in Italy: Enhancing Sustainability
• 19. New Zealand's Failed Attempt at a Carbon Tax - Fatally Flawed or Mismanaged?
• NATURAL RESOURCES
• 20. The Need to Shift Canadian Tax Incentives to Reduce the Impact of the Mineral Industry on the Environment and Local Communities
• 21. Taxation and a Clean and Healthy Environment: A Case Study of the Mining of Titanium in Kenya
• TOXICS AND WASTE
• 22. An Analysis of the Effectiveness and the Side-effects of the German Wastewater Fee Law
• 23. Extra Strength Sewer Surcharges in Ontario: Do they Really Reduce Contaminant Loadings?
• 24. Pesticide Reducing Instruments - An Interdisciplinary Analysis of Effectiveness and Optimality
• SUBSIDIES
• 25. Analysis of Energy Related Subsidies in Austria
• 26. Subsidy Impact Assessments and Subsidy Monitoring - Opportunities to Advance the Reform of Environmentally Harmful Subsidies in Germany
• MUNICIPAL LEVEL
• 27. Tax Reform as if Sustainability Mattered: A Policy Analysis to Demonstrate the Viability of Environmental Tax Shifting in Vancouver's Sustainability Precinct
• 28. Trading Greenbacks for Green Behavior: Oregon and the City of Portland's Environmental Incentives
• GENERAL
• 29. The Tragic Paradox: Germany's Very Successful But Not Very Popular Green Budget Reform - Lessons from Seven Years of Courageous Turnaround (1999 to 2005)
• 30. Estonian Ecological Tax Reform Successfully Launched
• 31. Taxes and the Success of Non-Tax Market-Based Environmental Regulatory Regimes
• 32. Revenue Neutral Environmental Tax Reform - Case of the Czech Republic
• 33. The Limits to Self-Restraint and Eco-Efficiency, Proposed Application of Environmental Taxation in Japanese Environmental Policy
• IV: COMPARATIVE ANALYSIS
• 34. Marketing Market-Based Environmental Policy Instruments: The Case of the UK Climate Change Levy and the German Ecotax Reform
• 35. Market-Based Policies for Renewable Energy Source Electricity: A Comparative Evaluation
• 36. Climate Change Post-Kyoto: A Tax Policy Perspective
• 37. Which Fiscal Instruments are effective in reducing Carbon Emissions from Road Transport? Australia's Greenhouse Measures and Tax Instruments Compared Internationally
• V: COMPLIMENTARY INSTRUMENTS AND ALTERNATIVE APPLICATIONS
• 38. Designing Forest Carbon Markets for Efficiency, Ecology and Equity
• 39. Tax Strategies to Deal with an Environmental Disaster
• 40. Targeting Financiers: Can Voluntary Codes of Conduct for the Investment and Financing Sectors Achieve Environmental and Sustainability Objectives?

Volume

v. 6 ISBN 9780199566488

Description

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.

Table of Contents

• INNOVATION, TECHNOLOGY, AND COMPETITIVENESS
• IMPLEMENTATION ISSUES
• ENERGY AND INNOVATION
• LAND USE, PLANNING, AND CONSERVATION
• GLOBAL ISSUES

Volume

v. 7 ISBN 9780199577989

Description

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. Each volume contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars. This seventh volume focuses on the special problems of the urban environment and the challenges which confront cities and mega-cities. It examines tax issues relating to congestion and pollution control, road pricing and other forms of transportation management, housing and the construction industry, energy generation and consumption, trade, carbon taxes and new eco-service markets, research and development taxes. It contains case studies from developed as well as developing countries. Contributors come from various disciplines, particularly law, accounting and economics. The countries examined include Australia, Brazil, Canada, China, Hong Kong, Japan, Kenya, Pakistan, Singapore, Spain, Uganda, and the United States.

Volume

v. 1 ISBN 9781904501084

Description

Critical Issues in Environmental Taxation provides valuable insights and analysis for legislators, policy makers and academics addressing the challenges of pursuing and achieving environmental goals through taxation policy. It contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars representing various jurisdictions worldwide. Their aim is to ensure that by discussing and sharing environmental taxation issues that exist around the world, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. The articles published in this work are based on presentations at the Third Annual Global Conference on Environmental Taxation held in April 2002 in Woodstock, Vermont U.S.A.

Table of Contents

• I ROLE OF ENVIRONMENTAL TAXATION IN THE PORTFOLIO OF POLICY INSTRUMENTS
• II LEGAL LIMITS ON GOVERNMENTAL POWER TO USE ENVIRONMENTAL TAXATION
• III POLICIES AND POLITICS OF ENERGY TAXATION
• IV NATIONAL EXPERIENCES WITH POLLUTION TAXATION
• V TRADE LIMITS ON THE USE OF ENVIRONMENTAL TAXATION

Volume

v. 2 ISBN 9781904501190

Description

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. This volume (the second in the series) contains 37 articles written by authors from 12 countries, with the articles grouped into five categories by topic. Preliminary drafts of the articles were presented at the Fourth Annual Global Conference on Environmental Taxation Issues held on June 5-7 2003 in Sydney, Australia. The articles in this volume were selected after being subjected to a rigorous peer review process. The articles are interesting, thought provoking, and have been written by some of the best environmental taxation scholars in the world.

Table of Contents

• I ENVIRONMENTAL TAXATION IN GENERAL
• II TAXATION OF ENERGY
• III ENVIRONMENTAL TAXATION AND ECONOMIC CONSIDERATIONS
• IV NATIONAL EXPERIENCES WITH ENVIRONMENTAL TAX INSTRUMENTS
• V PERSPECTIVES ON ENVIRONMENTAL TAXATION

Volume

v. 3 ISBN 9781904501848

Description

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. This volume (the third in the series) contains 37 articles written by authors from around the world, with the articles grouped into six categories by topic. Preliminary drafts of the articles were presented at the Fifth Annual Global Conference on Environmental Taxation Issues held on September 9-11 2004 in Pavia, Italy. The articles in this volume were selected after being subjected to a rigorous peer review process. The articles are interesting, thought provoking, and have been written by some of the best environmental taxation scholars in the world.

Table of Contents

• I SUSTAINABLE MOBILITY
• II ENVIRONMENTAL TAX REFORM
• III RENEWABLE ENERGY
• IV WASTE MANAGEMENT
• V LAND USE MANAGEMENT
• VI CHOICE OF INSTRUMENT

by "Nielsen BookData"

Details

• NCID: BA73925812
• ISBN:
  • 9781904501084
  • 9781904501190
  • 9781904501848
  • 9780199231263
  • 9780199542185
  • 9780199566488
  • 9780199577989
  • 9780199597307
• Country Code: uk
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Richmond, U.K.
• Pages/Volumes: v.
• Size: 24 cm
• Classification:
  • LCC : HJ5316
  • DC22 : 336.2
• Subject Headings:
  • LCSH : Environmental impact charges