Handbook of research on environmental taxation

著者

• Milne, Janet E.
• Andersen, Mikael Skou

書誌事項

Handbook of research on environmental taxation

edited by Janet E. Milne, Mikael Skou Andersen

Edward Elgar, 2014, c2012

• : pbk

注記

Includes bibliographical references and index

内容説明・目次

内容説明

Ingeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.' - Larry Kreiser, Cleveland State University, US'This book is a smart and useful reader's guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authors' effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.' - Alberto Majocchi, University of Pavia, Italy 'Putting the words 'environment' next to 'taxation' might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.' - Commissioner Connie Hedegaard, European Commission 'The Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.' - Wallace Oates, University of Maryland, College Park US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments. Contributors include: M.S. Andersen, H. Ashiabor, J.-P. Barde, N.A. Braathen, N.J. Chalifour, P. Ekins, M.G. Faure, O. Godard, P.M. Herrera, M. Jaccard, W.K. Jaeger, A. Loefgren, M. Mehling, J.E. Milne, A. Muller, H.O. Nielsen, B.E. Olsen, T. Palmer-Tous, J. Pavel, P. Preiss, A. Riera-Font, M. Rodi, M.A.G. Ruiz, R. Sairinen, K. Schlegelmilch, C.D. Soares, S. Speck, T. Sterner, P. Thalmann, E. Traversa, L. Vitek, H. Vollebergh, H. Vos, S.E. Weishaar, Y. Xu

目次

Contents: 1. This Book's Approach to Environmental Taxation Janet E. Milne PART I: CONCEPTUAL FOUNDATIONS 2. Introduction to Environmental Taxation Concepts and Research Janet E. Milne and Mikael Skou Andersen 3. Economic Principles of Environmental Fiscal Reform Jean-Philippe Barde and Olivier Godard 4. Legal Authority to Enact Environmental Taxes Michael Rodi and Hope Ashiabor PART II: DESIGN 5. Design Options and their Rationales Pedro M. Herrera Molina 6. Earmarking Revenues from Environmentally Related Taxes Claudia Dias Soares 7. Designing Environmental Taxes in Countries in Transition: A Case Study of Vietnam Michael Rodi, Kai Schlegelmilch and Michael Mehling 8. Externality Research Philipp Preiss PART III: ACCEPTANCE 9. Regressivity of Environmental Taxation: Myth or Reality? Katri Kosonen 10. The Political Acceptability of Carbon Taxes: Lessons from British Columbia Mark Jaccard 11. Gaining Intergovernmental Acceptance: Legal Rules Protecting Trade Birgitte Egelund Olsen 12. The Double Dividend Debate William K. Jaeger 13. The Political Economy of Environmental Taxation Nils Axel Braathen PART IV: IMPLEMENTATION 14. Multilevel Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax Instruments Nathalie Chalifour, Maria Amparo Grau-Ruiz and Edoardo Traversa 15. Transaction Costs of Environmental Taxation: The Administrative Burden Jan Pavel and Leos Vitek 16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of Approaches Teresa Palmer-Tous and Antoni Riera-Font 17. Environmental Taxation in China: The Greening of an Emerging Economy Yan Xu 18. A Review of Selected Databases on Market-based Instruments Hans Vos PART V: IMPACT 19. Decoupling: Is There a Separate Contribution from Environmental Taxation? Adrian Muller, Asa Loefgren and Thomas Sterner 20. The Role of Environmental Taxation in Spurring Technological Change Herman Vollebergh 21. Impacts on Competitiveness: What do we know from Modeling? Paul Ekins and Stefan Speck PART VI: POLICY MIX 22. The Role of Environmental Taxation: Economics and the Law Michael G. Faure and Stefan E. Weishaar 23. Regulatory Reform and Development of Environmental Taxation: The Case of Carbon Taxation and Ecological Tax Reform in Finland Rauno Sairinen 24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing? Helle Orsted Nielsen 25. Global Environmental Taxes Philippe Thalmann PART VII: CONCLUSION 26. The Future Agenda for Environmental Taxation Research Mikael Skou Andersen and Janet E. Milne Index

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詳細情報

• NII書誌ID(NCID): BB19296810
• ISBN:
  • 9781784717599
• LCCN: 2012939922
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Cheltenham
• ページ数/冊数: xii, 510 p.
• 大きさ: 25 cm