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El. knyga: Environmental Pricing: Studies in Policy Choices and Interactions

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Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in environmental policy integration, to identify the most effective use of taxation and policy for environmental sustainability.Environmental taxes are seldom implemented in isolation and are applied in combination with other regulatory instruments. At issue is the critical lack of knowledge on how different policy instruments and taxes interact and work together. This perceptive book considers recent research on the environmental and economic impact of applying environmental taxes. Expert contributors come together to discuss the high potential for wider use of environmental taxation in combination with other policy instruments, and highlight key areas of current practice that must be addressed. Empirical studies of policy strategies are discussed to illustrate the extent to which current climate change policy is integrated against the proposed successful policy combinations that are presented in this insightful book.

Environmental pricing will be of interest to scholars, practitioners and policymakers alike in the areas of environmental law, environmental economics and environmental sustainability.

Contributors: M. Antenucci, K. Bachus, K. Bubna-Litic, J. Cottrell, E. Fonseca Capdevila, Enrique, M.A. Grau Ruiz, X. Guo, D.L. Jarvie, T. Kawakatsu, C. Kettner, M. Kicia, D. Kletzan-Slamanig, A. Köppl, L. Kreiser, A. Lerch, Y. Mao, I. Mersinia, A. Pirlot, M. Rosenstock, S. Rudolph, H. Sprohge, F. Vanswijgenhoven, M. Villar Ezcurra, R.H. Weber, J. Wu

Recenzijos

Environmental Pricing is an interesting book containing a broad collection of chapters that discuss issues of relevance for environmental policymaking. The topics range from support for renewable energy and fossil fuels via environmental taxation to policies for water management. The book provides relevant information regarding the many issues covered, and some chapters will stimulate further debate. -- Nils Axel Braathen, Principal Administrator OECD, Environment Directorate 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

List of figures
vii
List of tables
viii
Editorial review board ix
List of contributors
xi
Foreword xiii
Birgitte Egelund Olsen
Preface xv
List of abbreviations
xvi
PART I CASE STUDIES IN POLICY INTEGRATION
1 Climate policy integration: evidence on coherence in EU policies
3(15)
Claudia Kettner
Daniela Kletzan-Slamanig
Angela Koppl
2 Tax treatment of the interaction between water and energy
18(15)
Marta Villar Ezcurra
Enrique Fonseca Capdevila
3 Subsidies to fossil energy consumption in Italy: assessment and interaction with the electricity market
33(16)
Marianna Antenucci
Michele Governatori
4 Towards a sustainable climate and energy policy mix: insights from theory and the case of Japan
49(17)
Sven Rudolph
Takeshi Kawakatsu
Achim Lerch
5 European renewable energy market governance and economic crisis: a taxation makeover with Greece as a case study
66(17)
Ioanna Mersinia
PART II THE CHALLENGES OF SUBSIDIES
6 Reforming fossil fuel subsidies: will it make a difference?
83(17)
Malgorzata Kicia
Manfred Rosenstock
7 Tax expenditures to promote environmentally responsible investment
100(15)
Maria Amparo Grau Ruiz
8 Do you get what you pay for with United States climate change tax provisions?
115(13)
Hans Sprohge
Larry Kreiser
9 Supporting emission reductions through a viable wind energy industry: lessons for Australia
128(19)
Karen Bubna-Litic
PART III COMPETITIVENESS CONSIDERATIONS
10 Environmental border tax adjustments (BTAs): a forgotten history
147(14)
Alice Pirlot
11 Renewable energy: subsidies and taxes as competition distortion
161(16)
Rolf H. Weber
12 The impact of environmental tax on enterprise competitiveness in China
177(18)
Jian Wu
Yujiao Mao
Xingjie Guo
PART IV STRATEGIC CONSIDERATIONS
13 Reclaiming the `T' word: ways of improving communication and public acceptance of environmental fiscal reform in Europe
195(18)
Jacqueline Cottrell
14 Regulatory taxes as an instrument to foster sustainability transitions: an exploratory analysis
213(16)
Kris Bachus
Frederic Vanswijgenhoven
15 Resilience based policy for groundwater protection
229(12)
Deborah L. Jarvie
Index 241
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, Vermont Law School and Director of the Environmental Tax Policy Institute, US and Hope Ashiabor, Dr., University of New South Wales Business School, Australia