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Environmental Taxation and Climate Change: Achieving Environmental Sustainability through Fiscal Policy [Kietas viršelis]

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Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioral strategies, as well as many other relevant topics.

This up-to-date and well-informed book will appeal to policy makers in government as well as students, researchers and academics in environmental law and other academic disciplines.

Contributors include: H.W. Batt, C.M. Black, N.A. Braathen, F. Carraro, E. Cela, J. de Cendra de Larragan, D. Gee, J.T. Geekie, S.-A. Joseph, S. Kaneko, A. Kennedy, H.S. Kwon, P.J. Lee, G. Panella, S.-J. Park, W. Phromlah, R. Schalkenbach, J. Sirisom, S. Speck, H. Sprohge, R.O. Tavallali, R.H. Weber, M. Yamazaki, A. Zatti

Recenzijos

'Whilst green taxes face new challenges, there is now an accumulated international experience on which to reflect. This new collection of papers, providing material for further vigorous argument, evinces a keen appreciation of these realities. I recommend this generally very readable book as a helpful reflection of some recent key concerns in the environmental policy area. It constitutes a welcome addition to the literature, inviting critical responses from the specialist, but also drawing in the newcomer to the subject.' - John Snape, University of Warwick, UK 'The level of public and political debate on carbon taxes is low. Politicians fear the impact of a carbon tax on businesses and low income groups, as well as on their popularity among voters. This valuable book studies carbon taxes from many angles with ample attention paid to practical examples and shows that a smartly designed carbon tax is an indispensable instrument in the transition to a less carbon dependent economy.' - Jonathan Verschuuren, The University of Sydney, Australia and Tilburg University, The Netherlands

List of figures
vii
List of tables
ix
Editorial review board x
List of contributors
xi
Foreword xiii
Nils Axel Braathen
Preface xv
List of abbreviations
xvi
Part I ENVIRONMENTAL TAXATION OVERVIEW
1 Carbon-related taxation in OECD countries and interactions between policy instruments
3(16)
Nils Axel Braathen
2 Implications of environmental tax reforms: revisited
19(16)
Stefan Speck
David Gee
3 Comparisons between the cap and trade system and carbon taxation: is the USA ready for a carbon tax?
35(12)
Paul J Lee
Rahmat O. Tavallali
Hai Sook Kwon
John T. Geekie
Part II ENVIRONMENTAL TAXATION POLICY CONSIDERATIONS
4 Innovative taxation strategies supporting climate change resilience
47(16)
Rolf H. Weber
5 Why should there always be a loser in environmental taxation?
63(16)
Sally-Ann Joseph
6 Behavioural strategies to support climate change resilience
79(20)
Amanda Kennedy
Wanida Phromlah
Part III ENVIRONMENTAL TAXATION AND LAND MANAGEMENT
7 Taxing land rents for urban livability and sustainability
99(12)
H. William Batt
8 Land management and local taxation in Italy
111(18)
Giorgio Panella
Andrea Zatti
Fiorenza Carraro
Part IV ENVIRONMENTAL TAXATION AND NATURAL RESOURCES
9 Coal mining: the neglected environmental threat
129(15)
Hans Sprohge
Julsuchada Sirisom
10 Great Lakes water quality and restoration programs
144(6)
Rahmat O. Tavallali
Paul J. Lee
11 The use of market based mechanisms to bolster forest carbon
150(19)
Celeste M. Black
Part V OTHER ENVIRONMENTAL TAXATION SCHEMES
12 Price signal or tax signal? An international panel data analysis on gasoline demand reaction
169(14)
Seung-Joon Park
13 The CDM and the built environment
183(15)
Javier de Cendra de Larragan
14 CGE analysis of border tax adjustments
198(18)
Masato Yamazaki
15 Effectiveness of the Danish packaging tax
216(15)
Enian Cela
Shinji Kaneko
Index 231
Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Julsuchada Sirisom, Lecturer of Accountancy, Mahasarakham University, Thailand, Hope Ashiabor, Dr., University of New South Wales Business School, Australia and Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US