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Carbon Pricing: Design, Experiences and Issues [Kietas viršelis]

Edited by , Edited by , Edited by , Edited by , Edited by , Edited by
Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, as well as how to utilize the financial proceeds in the best possible way for society.The world has recently witnessed a significant downward adjustment in fossil fuel prices, which has negative implications for the future of our environment. In light of these negative developments, it is important to understand the benefits of environmental sustainability through well-documented research. This discerning book considers the design of carbon taxes and examines the consequential outcomes of different taxation compositions as regulatory instruments. Expert contributors assess a variety of national experiences to provide an empirical insight into the use of carbon taxes, emissions trading, energy taxes and excise taxes. The overarching discussion concludes that successful policies used by some countries can be implemented in other jurisdictions with minimum new research and experimentation.

This astute work will benefit scholars, practitioners and policymakers alike with an interest in the fields of environmental law, environmental economics, sustainable development and taxation law.

Contributors: B. Bahn-Walkowiak, J. Bruha, H. Bruhova-Foltżnovą, B. Butcher, M. Calaf Forn, N. Chalifour, S. Cheng, E. Croci, S. Elgie, E. Guglyuvatyy, M. Jofra Sora, C. Kettner, K. Kratena, E. Meyer, I. Meyer, S. Onoda, J. Papy, T.F. Pedersen, V. Pisa, I. Puig Ventosa, A. Ravazzi Douvan, M. Sargl, K. Schlegelmilch, M.W. Sommer, N.P. Stoianoff, P. ten Brink, W.E. Weishaar, H. Wilts, S. Withana, Sirini, G. Wittmann, A. Wolfsteiner

Recenzijos

After the drop in the price of oil, the issue of a carbon tax to complement the EU emission trading scheme is coming back to the fore of political debate. In this volume on carbon pricing, the reader can find an excellent mix of economic theory and policy analysis. To anyone interested in this field, this collection of papers represents a very important contribution to an in-depth understanding of the main tools that can be used to successfully fight climate change. -- Alberto Majocchi, University of Pavia, Italy As someone who has been involved in speaking, disseminating knowledge and engaging with policymakers for the last couple of decades on environmental taxation. I wholeheartedly support and endorse this collection of topical and informative papers . . . a fascinating insight into the latest thinking and research in the field and a highly valued reference source. -- Chas Roy-Chowdhury, The Association of Chartered Certified Accountants, UK It is clearly an astute work which we think will be of great benefit to scholars, practitioners, forward-thinking politicians and policy makers alike with an interest in the fields as diverse as environmental law, environmental economics, sustainable development and taxation law. Thank you, Elgar, for this new addition to your Critical Issues in Environmental Taxation library. -- The Barrister Magazine

List of figures
vii
List of tables
viii
Editorial review board ix
List of contributors
xi
Foreword xiii
Mikael Skou Andersen
Preface xiv
List of abbreviations
xv
PART I CARBON TAXES AND EMISSIONS TRADING
1 A template for the world: British Columbia's carbon tax shift
3(13)
Thomas F. Pedersen
Stewart Elgie
2 The cost of enforcing carbon pricing mechanisms: a comparison of the British Columbia carbon tax and the Quebec emissions trading system
16(16)
Nathalie Chalifour
Jacques Papy
3 Fault lines between fees and taxes: legal obstacles for linking
32(14)
Stefan E. Weishaar
4 Policy changes on Ecological Tax Reform/carbon tax in Germany and Japan
46(17)
Shinji Onoda
Kai Schlegelmilch
5 The EU emission trading scheme: first evidence on Phase 3
63(13)
Claudia Kettner
6 The Regensburg Model: emission trading between countries based on a global CO2 budget, national emission pathways and gradual climate justice
76(17)
Manfred Sargl
Andreas Wolfsteiner
Gunter Wittmann
7 Carbon tariffs and developing countries: the case for special and differential treatment
93(18)
Selina Cheng
Bill Butcher
PART II ENERGY AND EXCISE TAXES
8 Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy
111(16)
Bettina Bahn-Walkowiak
Henning Wilts
9 Long-term climate mitigation and energy use in Austria: the impacts of carbon and energy prices
127(14)
Kurt Kratena
Ina Meyer
Mark Wolfgang Sommer
10 Urban road pricing: the experience of Milan
141(18)
Edoardo Croci
Aldo Ravazzi Douvan
11 Motor fuel taxation in Central Europe and international tax competition: simulation of motor fuel tax harmonization
159(18)
Jan Bruha
Hana Bruhova-Foltynova
Vitezslav Pisa
PART III ANALYZING POLICY CHOICES
12 Climate change law and policymaking: the utility of the Delphi method
177(14)
Evgeny Guglyuvatyy
Natalie P. Stoianoff
13 Motivating environmental tax reform through coalitions of like-minded countries
191(17)
Sirini Withana
Patrick ten Brink
14 Developments and opportunities for an ecological tax reform in Spain
208(13)
Ignasi Puig Ventosa
Eike Meyer
Marta Jofra Sora
Maria Calaf Forn
Index 221
Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Mikael Skou Andersen, Professor of Environmental Policy Analysis, Birgitte Egelund Olsen, Professor of Law, Aarhus University, Stefan Speck, Project Manager, European Environment Agency (EEA) Denmark, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Hope Ashiabor, Dr., University of New South Wales Business School, Australia