As populations become increasingly concentrated in urban centres and mega cities, while demands on transportation continue to grow, the question of how to mitigate the environmental footprint of these trends is ever more pressing. This comprehensive book demonstrates the potentially significant role of environmental taxation and other market-based instruments in meeting these challenges.
Providing global insights, the book features international contributions from specialists in economics, law, technology, political economy and policy analysis. Studying environmental pricing policies in the context of urban sustainability and transportation, the contributing scholars identify cross-cutting issues to demonstrate how the use and evaluation of policy instruments can be improved. In addition to addressing the pervasive environmental impact of cities and transportation, novel case studies illustrate how the digital economy, as well as increasing globalization, necessitate a more sustainable approach in which environmental fiscal solutions could play a vital role.
Environmental Fiscal Challenges for Cities and Transport will have broad appeal for researchers and will also be a useful resource for students in law, economics and politics with an interest in urban and environmental issues. Policymakers and their staff will find its use of real-world examples and nontechnical language particularly beneficial.
Recenzijos
Environmental Fiscal Challenges for Cities and Transport provides another exciting edition for the Critical Issues in Environmental Taxation series. The breadth of issues covered within the book allows the reader to dip in and out of the areas that are of personal interest. Overall, it provides inspiration for new, green fiscal policies and an insight into some of the associated challenges. -- Amy Lawton, The IUCN AEL Journal of Environmental Law
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viii | |
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Editorial review board |
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xi | |
Preface |
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xiii | |
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xv | |
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PART I IMPACTS OF THE EMERGING TWENTY-FIRST CENTURY ECONOMY |
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1 Environmental taxation in the digital world |
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2 | (16) |
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2 Is the low level of tax on e-commerce contributing to an environmentally unfriendly increase in transport? |
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18 | (14) |
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3 Tax incentives for green investments: limits to state cutbacks. A reflection on legitimate expectations and fair and equitable treatment of investors |
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32 | (14) |
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PART II FISCAL ENVIRONMENTAL POLICIES FOR URBAN CONCENTRATION |
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4 Smart cities: can business improvement districts reduce the environmental footprint of urban areas? |
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46 | (14) |
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5 The costs and benefits of extended producer responsibility: an evaluation of the Italian waste electrical and electronic equipment (WEEE) management system |
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60 | (15) |
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6 Fiscal policy for decarbonization of energy in Europe, with a focus on urban transport: case study and proposal for Spain |
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75 | (16) |
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7 A proposed green tax reform for Cyprus and its co-benefits for urban sustainability |
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91 | (15) |
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8 The agricultural conundrum: encouraging climate-friendly agriculture through economic instruments in North America |
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106 | (17) |
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PART III CHALLENGING ISSUES FOR TRANSPORT TAXES |
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9 External costs and environmental taxation: the role of transport sectors within the Italian economy |
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123 | (16) |
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10 An environmental take on Australia's traffic congestion `crisis': using road pricing to achieve sustainable transport |
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139 | (15) |
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11 Taxing vehicle use to overcome the problems of conventional transport taxes |
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154 | (14) |
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12 Sharing cars: a legal and economic analysis of the taxation of B2C car-sharing models |
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168 | (13) |
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13 Renewable energy, smart grids and hybrid vehicles: a Brazilian case study |
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181 | (15) |
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PART IV THE EVALUATION OF CROSS-CUTTING POLICIES |
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14 Ex-post cost-benefit analysis of environmentally related tax policies: building on programme evaluation studies |
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196 | (17) |
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15 Designing carbon taxes: economic and legal considerations |
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213 | (13) |
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16 The use of effective carbon rates as an indicator for climate mitigation policy |
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226 | (15) |
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17 The G20 peer review of fossil fuel subsidies |
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241 | (16) |
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18 Increasing fiscal transparency in energy policies |
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257 | (16) |
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Index |
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273 | |
Edited by Marta Villar Ezcurra, Professor of Financial and Tax Law, Faculty of Law, CEU San Pablo University, Spain, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US, Hope Ashiabor, Dr., University of New South Wales Business School, Australia and Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark