Economics shapes environmental pricing theory, but the law translates theory into reality. This two-volume collection brings together carefully selected classic and cutting edge articles from around the world that delve into the legal design features of environmental tax instruments, how governments define the legal authority to use environmental taxation, the legal conundrums of border tax adjustments under WTO law and the place of environmental taxation among other environmental regimes. Influential articles cover a wide range of environmental and legal issues that recur across continents, with carbon taxes and climate change taking centre stage as important case studies. Together with an original introduction by the editor, this timely compilation is an essential resource for those working in the field, whether they are trained in law, economics, political science, environmental science or public finance.
Recenzijos
A fascinating and important collection on an issue of increasing urgency. This superb book should be of keen interest to policymakers and academics alike.
Contents:
Introduction Janet E. Milne
PART I DESIGN OF ENVIRONMENTAL TAXATION
A. Fundamental Design Principles
1. Federica Pitrone (2015), Defining Environmental Taxes: Input from the
Court of Justice of the European Union, Bulletin for International Taxation,
1, January, 5864
2. Thomas A. Barthold (1994), Issues in the Design of Environmental Excise
Taxes, Journal of Economic Perspectives, 8 (1), Winter, 13351
3. Janet E. Milne (2003), Environmental Taxation: Why Theory Matters, in
Janet Milne, Kurt Deketelaere, Larry Kreiser and Hope Ashiabor (eds),
Critical Issues in Environmental Taxation: International and Comparative
Perspectives: Volume I, Part I,
Chapter I, Richmond, UK: Richmond Law and Tax
Ltd, 326
4. James Alm and H. Spencer Banzhaf (2012), Designing Economic Instruments
for the Environment in a Decentralized Fiscal System, Journal of Economic
Surveys, 26 (2), April, 177202
B. Design Choices in Theory and Practice: A Case Study of Carbon Taxes
5. Gilbert E. Metcalf and David Weisbach (2009), The Design of a Carbon
Tax, Harvard Environmental Law Review, 33 (2), 499556
6. David G. Duff (2008), Carbon Taxation in British Columbia, Vermont
Journal of Environmental Law, 10 (1), 87107
7. David A. Weisbach (2012), Carbon Taxation in the EU: Expanding the EU
Carbon Price, Journal of Environmental Law, 24 (2), July, 183206
8. Mikael Skou Andersen (2015), Reflections on the Scandinavian Model: Some
Insights into Energy-Related Taxes in Denmark and Sweden, European Taxation,
55 (6), June, 23544
9. Sijbren Cnossen and Herman Vollebergh (1992), Toward a Global Excise on
Carbon, National Tax Journal, XLV (1), March, 2336
10. Ińaki Bilbao Estrada and Pasquale Pistone (2013), Global CO2 Taxes,
Intertax, 41 (1), January, 214
C. Design of Environmental Tax Expenditures
11. Tracey M. Roberts (2016), Picking Winners and Losers: A Structural
Examination of Tax Subsidies to the Energy Industry, Columbia Journal of
Environmental Law, 41 (1), Winter, 63137
12. Ellen Zweibel and Karen J. Cooper (2010), Charitable Gifts of
Conservation Easements: Lessons from the US Experience in Enhancing the Tax
Incentive, Canadian Tax Journal, 58 (1), 2561
13. Marta Villar Ezcurra (2014), EU State Aid and Energy Policies as an
Instrument of Environmental Protection: Current Stage and New Trends,
European State Aid Law Quarterly, 13 (4), 66576
14. Brian Galle (2012), The Tragedy of the Carrots: Economics and Politics
in the Choice of Price Instruments, Stanford Law Review, 64 (4), AprilMay,
797850
PART II LEGAL AUTHORITY TO USE ENVIRONMENTAL TAXATION
A. Significance of Legal and Institutional Arrangements
15. Michael Rodi and Hope Ashiabor (2012), Legal Authority to Enact
Environmental Taxes, in Janet E. Milne and Mikael Skou Andersen (eds),
Handbook of Research on Environmental Taxation, Part I,
Chapter 4, Cheltenham
UK and Northampton, MA, USA: Edward Elgar Publishing, 5981
16. Per G. Fredriksson and Daniel L. Millimet (2004), Comparative Politics
and Environmental Taxation, Journal of Environmental Economics and
Management, 48 (1), July, 70522
B. Legal Implications of a Tax
17. John Snape (2007), The Green Taxes of the Brown Chancellorship,
19972007, Environmental Law and Management, 19 (4), 14358
18. Janet E. Milne (2013), The U.S. Supreme Court Opens a Door: Expanded
Opportunities for Environmental Taxes, Environmental Law Reporter, 43 (5),
May, 1040613
C. Allocation of Legal Authority Among Levels of Government
19. Kirsten Borgsmidt (1999), Ecotaxes in the Framework of Community Law,
European Environmental Law Review, 8 (10), October, 27081
20. Nathalie J. Chalifour (2008), Making Federalism Work for Climate Change:
Canadas Division of Powers over Carbon Taxes, National Journal of
Constitutional Law, 22 (2), October, 119214
21. José Marcos Domingues (2012), Tax System and Environmental Taxes in
Brazil: The Case of the Electric Vehicles in a Comparative Perspective with
Japan, Osaka University Law Review, 59 (2), February, 3756
22. Yan Xu (2011), Chinas Stir Fry of Environmentally Related Taxes and
Charges: Too Many Cooks at Work, Journal of Environmental Law, 23 (2), July,
25583
23. Leyla Ates (2015), Environmental Taxation in Turkey, in Rodolfo Salassa
Boix (ed.), La Protección Ambiental a Través del Derecho Fiscal
(Environmental Protection through Tax Law), Part III, Córdoba, Argentina:
Advocatus Ediciones, 23957
24. Andrew J. White, III (2007), Decentralised Environmental Taxation in
Indonesia: A Proposed Double Dividend for Revenue Allocation and
Environmental Regulation, Journal of Environmental Law, 19 (1), 4369
PART III IMPLEMENTATION CONSIDERATIONS
A. Factors that Affect the Design and Use of Environmental Taxation
25. Susan Rose-Ackerman (1973), Effluent Charges: A Critique, Canadian
Journal of Economics, VI (4), November, 51228
26. Nathalie J. Chalifour (2010), A Feminist Perspective on Carbon Taxes,
Canadian Journal of Women and the Law, 22 (1), January, 169212
27. Veronika Chobotovį (2013), The Role of Market-Based Instruments for
Biodiversity Conservation in Central and Eastern Europe, Ecological
Economics, 95, November, 4150
B. Legal Compliance and Enforcement
28. Nthati Rametse (2015), Measuring the Costs of Implementing the Former
Carbon Tax for Australian Liable Entities, New Zealand Journal of Taxation
Law and Policy, 21, June, 190213
29. Dwight V. Denison and Robert J. Eger III (2000), Tax Evasion from a
Policy Perspective: The Case of the Motor Fuels Tax, Public Administration
Review, 60 (2), MarchApril, 16372
30. James Alm and Jay Shimshack (2014), Environmental Enforcement and
Compliance: Lessons from Pollution, Safety, and Tax Settings, Foundations
and Trends® in Microeconomics, 10 (4), December, iiii, 20974
Volume II
Contents:
Introduction An introduction to both volumes by the editor appears in
Volume I
PART I THE WTO AND ENVIRONMENTAL TAXATION
A. The WTO Framework for Environmental Taxation
1. Simonetta Zarrilli (2003), Domestic Taxation of Energy Products and
Multilateral Trade Rules: Is This a Case of Unlawful Discrimination?,
Journal of World Trade, 37 (2), 35994
2. Francesco Sindico (2006), Climate Taxes and the WTO: Is the Multilateral
Trade Regime a Further Obstacle for Efficient Domestic Climate Policies?,
EcoLomic Policy and Law: Journal of Trade and Environment Studies, 3 (8),
December, 124
B. Legality of Border Tax Adjustments for Environmental Taxes
3. Paul Demaret and Raoul Stewardson (1994), Border Tax Adjustments under
GATT and EC Law and General Implications for Environmental Taxes, Journal of
World Trade, 28 (4), 565
4. Gavin Goh (2004), The World Trade Organization, Kyoto and Energy Tax
Adjustments at the Border, Journal of World Trade, 38 (3), 395423
5. Charles E. McLure, Jr (2011), The GATT-Legality of Border Adjustments for
Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a
Mystery, Inside an Enigma, Florida Tax Review, 11 (4), 22194
C. A Focus on Like Products and PPMs
6. Reinhard Quick and Christian Lau (2003), Environmentally Motivated Tax
Distinctions and WTO Law: The European Commissions Green Paper on Integrated
Product Policy in Light of the Like Product- and PPM- Debates, Journal
of International Economic Law, 6 (2), June, 41958
7. Steve Charnovitz (2002), The Law of Environmental PPMs in the WTO:
Debunking the Myth of Illegality, Yale Journal of International Law, 27 (1),
59110
8. Adrian Emch (2005), Same Same But Different? Fiscal Discrimination in WTO
Law and EU Law: What Are Like Products?, Legal Issues of Economic
Integration, 32 (4), 369415
D. Challenges of Implementing Border Tax Adjustments for Carbon Pricing
9. Javier de Cendra (2006), Can Emissions Trading Schemes be Coupled with
Border Tax Adjustments? An Analysis vis-ą-vis WTO Law, Review of European
Community and International Environmental Law, 15 (2), July, 13145
10. Charles E. McLure, Jr (2012), Could VAT Techniques Be Used To Implement
Border Carbon Adjustments? Illustration of VATs and VATCATs Expanded
Version, Bulletin for International Taxation, 66 (8), June, 119
11. Carol McAusland and Nouri Najjar (2015), The WTO Consistency of Carbon
Footprint Taxes, Georgetown Journal of International Law, 46 (3), 765801
12. Joost Pauwelyn (2013), Carbon Leakage Measures and Border Tax
Adjustments under WTO Law, in Geert Van Calster and Denise Prévost (eds),
Research Handbook on Environment, Health and the WTO, Part III,
Chapter 15,
Cheltenham, UK and Northampton, MA, USA: Edward Elgar Publishing, 448506
E. Subsidies
13. Andrew Green (2006), Trade Rules and Climate Change Subsidies, World
Trade Review, 5 (3), November, 377414
PART II LEGAL FRAMEWORKS FOR ASSESSING THE CHOICE OF INSTRUMENT
A. Legal Institutions
14. Jonathan Baert Wiener (1999), Global Environmental Regulation:
Instrument Choice in Legal Context, Yale Law Journal, 108, 677800
B. Standards for Assessment
15. Michael Faure (2012), Effectiveness of Environmental Law: What Does the
Evidence Tell Us?, William and Mary Environmental Law and Policy Review, 36
(2), Winter, 293336
16. Shi-Ling Hsu (2004), Fairness Versus Efficiency in Environmental Law,
Ecology Law Quarterly, 31 (2), March, 303401
17. Andrew Green (2006), You Cant Pay Them Enough: Subsidies, Environmental
Law, and Social Norms, Harvard Environmental Law Review, 30 (2), 40740
C. Position Within the Law
18. Todd S. Aagaard (2014), Environmental Law Outside the Canon, Indiana
Law Journal, 89 (3), 123998
Index
Edited by Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US
