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Environmental Taxation and Green Fiscal Reform: Theory and Impact [Kietas viršelis]

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In 19 chapters, environmental researchers from Europe, Australia, and Asia examine environmental taxation issues and green fiscal reform. They discuss the underlying economic theory of environmental taxes and their execution; the adoption of the environmental-macroeconomic model for fiscal policy analysis and the use of environmental taxes to finance environmental capital investment; the role of the precautionary principle in designing energy taxes in Australia; the relationship between environmental taxation and trade, including European Union energy taxes, World Trade Organization open trade rules and domestic environmental protection policies, border carbon adjustment measures to address inequality between foreign and domestic producers, and green transfer pricing; permit trading and price stability, with discussion of the European Union Emission Trading scheme and price stabilization, and incentivizing technologic change in emissions trading systems and addressing excess supply; political economy aspects, including subsidy reform and decision making for market-based environmental cost allocation; the impact of environmental taxes, the carbon tax in China, the 2010 resource tax reform in Xinjiang, and environmental tax subsidy reform in Italy; the impact of waste management in Japan and India; and the impact of regional trading in North America and Korea. Annotation ©2014 Ringgold, Inc., Portland, OR (protoview.com)

Recenzijos

The wide coverage and richness of content make this book a rewarding read, particularly for students interested in exposure to both unique features of specific countries and the common theoretical foundations in environmental studies. It demonstrates a strong capacity to usher readers into new frontiers and new instruments in climate policies, waste management and carbon taxes, among others. Given these merits, this book is a valuable addition to the existing literature. -- Xuhong Su, Science & Public Policy This collection of essays on green fiscal reform offers very rewarding reading for those who wish to improve their understanding of the intricacies of trade globalization, climate change and pricing mechanisms for the environment. The contributing authors are truly global in their coverage, reporting on findings and reflections from around the world. Highly commendable are the insights on carbon pricing in China and the countrys rare earth dispute in WTO. -- Mikael Skou Andersen, Aarhus University, Denmark This volume of the Critical Issues in Environmental Taxation series includes a remarkable collection of papers written by scholars from different academic backgrounds, discussing theoretical and practical aspects of environmental taxes and other economic instruments, such as emission trading schemes. The book is very relevant as it provides a fascinating overview of their world-wide application and is a highly valuable contribution to the existing literature, revealing that environmental taxes continue to be applied during times of financial and economic crisis. -- Stefan Ulrich Speck, European Environment Agency Environmental Taxation and Green Fiscal Reform contains a rich selection of chapters that discuss different economic instruments used for environmental policy in a broad range of countries. The topics range from theoretical discussions of the definitions of such instruments to ex post assessments of their implementation. The book is an important source of information and is likely to trigger interesting debates. -- Nils Axel Braathen, OECDs Environment Directorate

List of figures
viii
List of tables
ix
Editorial review board xi
List of contributors
xii
Foreword xiv
Soocheol Lee
Preface xv
PART I THEORY
Section A Exploring theoretical assumptions
1 Environmental taxes and fees: wrestling with theory
5(19)
Janet E. Milne
2 Environmental taxation for a sustainable future: perspectives from environmental macroeconomics
24(15)
Seek L. Tan
Dodo J. Thampapillai
3 The role of the precautionary principle in designing energy taxes in Australia
39(16)
Prafula Pearce
Section B The relationship between environmental taxation and trade
4 Inherent logic of EU energy taxes: toward a balance between market protection and environment protection
55(14)
Alvaro Anton Anton
Marta Villar Ezcurra
5 WTO open trade rules and domestic environmental protection policies: a balancing approach
69(13)
Bill Butcher
6 Addressing the inequality issue under border carbon adjustment
82(16)
Xin Zhou
Takashi Yano
Mustafa Moinuddin
7 Toward green transfer pricing: including environmental parameters in transfer pricing rules
98(15)
Alice Pirlot
Section C Permit trading and price stability
8 The EU Emission Trading Scheme: is there a need for price stabilization?
113(13)
Claudia Kettner
Daniela Kletzan-Slamanig
Angela Koppl
9 Incentivizing technologic change in emissions trading systems: the case of excess supply
126(21)
Stefan E. Weishaar
Section D Political economy
10 The political economy of subsidy reform: which factors are game-changers?
147(19)
Jacqueline Cottrell
11 Decision making for market-based environmental cost allocation: the case of packaging waste policy in Germany
166(21)
Susumu Kitagawa
PART II IMPACT
Section A Environmental taxes
12 Environmental taxes - definitional analysis: behavioural change or revenue raising
187(15)
Sally-Ann Joseph
13 Abatement of emissions for a sustainable future: revisiting the carbon tax in China
202(13)
Yuhong Zhao
14 Effects and issues of the 2010 resource tax reform in Xinjiang
215(12)
Yanmin He
15 Macroeconomic effects of environmental tax subsidy reform: an evaluation for Italy
227(18)
Cristina Brandimarte
Section B Waste management
16 Does industrial waste taxation contribute to waste reduction? "Panel data analysis of the generation and final disposal of industrial waste in Japan
245(15)
Toshiaki Sasao
17 Exploring the need for direct tax incentives for plastic waste management in India
260(13)
Rajiv V. Shah
Section C Permit trading
18 Regional market-based climate policy in North America: efficient, effective, fair?
273(16)
Sven Rudolph
Takeshi Kawakatsu
Achim Lerch
19 A survey analysis of company perspective to the GHG emissions trading scheme in the Republic of Korea
289(18)
Sunhee Suk
Xianbing Liu
Index 307
Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Soocheol Lee, Professor of Economics, Meijo University, Japan, Kazuhiro Ueta, Professor of Economics, Kyoto University, Japan, 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