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El. knyga: Environmental Taxation in the Pandemic Era: Opportunities and Challenges

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At a time when climate change and the Covid-19 pandemic pose a global existential threat, this timely and important book explores how policy responses to a pandemic create both opportunities and challenges for the increased use of environmental pricing instruments, such as carbon taxes, and tradable permit schemes, and targeted green fiscal incentives.

The chapters provide an important foundation of knowledge and analysis about how a pandemic affects environmental tax policy. They identify lessons from policy makers responses to the management of the pandemic and implications for addressing the threat of climate change and other environmental challenges. They highlight the need for environmental pricing instruments in the mix of policy instruments even in the wake of a pandemic. They present theory and empirical analysis, and they feature a number of country-specific case studies, including the experience of developing countries.





This book takes readers into the important and unprecedented circumstances of our time where pandemic policy meets environmental policy for the short and long terms. It will be of great interest to researchers, students and scholars in environmental policy, tax and law, as well as the industry sector, policy makers and government officials.

Recenzijos

'The 2020-21 pandemic crisis confirms the opportunity for integrating environmental taxation into the core structure of fiscal systems. Carbon taxes, resources taxes, removal of environmental harmful subsidies allow labour taxes to be abated substantially. Economic instruments might not be ''the'' solution, but they are certainly ''par'' of the solution if we wish to achieve the ambitious but necessary objectives of the UN SDGs, Paris Agreement, CBD on biodiversity and natural capital. We have here substantial contributions with robust analysis that can be used by all Governments and researchers.' -- Aldo Ravazzi Douvan, Italian Ministry of Ecological Transition, Past Chair OECD Committee on Tax & Environment, President Green Budget Europe and Professor of Environmental Global Governance, University of Roma Tor Vergata, Italy The current Covid-19 pandemic has shown us that once again that science is our best ally to face disease. In this book a scientific position is used to highlight global warming which is another big problem that must be attended urgently. Lets not wait until we are in the abyss to react as happened with Coronavirus, we can prevent it and do something before it is too late. Human survival depends on our actions and every second counts. -- Daniel Irwin Yacolca Estares, National University of San Marcos, Peru

Editorial review board viii
List of contributors
ix
Foreword: fake twins x
Christian de Perthuis
PART I CARBON TAX THEORY IN THE PANDEMIC ERA
1 A post-crisis assessment of carbon taxation for members of the Coalition of Finance Ministers for Climate Action
3(17)
Simon Black
Ian Parry
2 Setting a price for carbon to achieve carbon neutrality in the European Union
20(14)
Alberto Majocchi
3 The Green New Dividend: a cost neutral market-based alternative to the Green New Deal
34(15)
Russell Mended
PART II COVID-19 AND EU-WIDE TAX POLICIES
4 100 years of externalities
49(17)
Astrid Ladefoged
Mirka Janda
5 Promoting a green economic recovery from the Corona crisis
66(15)
Holger Bar
Matthias Runkel
Kai Schlegelmilch
6 Reconciling EU tax and environmental policies: VAT as a vehicle to boost green consumerism under the EU Green Deal
81(15)
Francesco Cannas
Matteo Fermeglia
PART III CARBON PRICING IN LATIN AMERICA IN THE PANDEMIC ERA
7 Carbon pricing in Peru: a matter of climate justice in the Covid-19 context
96(15)
Carlos Trinidad Alvarado
Daniela Sober on Garreta
8 The Carbon Tax in Argentina is sick with COVID-19
111(15)
Rodolfo Salassa Boix
9 Public finance, taxation, and environment post-Covid-19: perspectives for Brazil
126(14)
Daniel Giotti de Paula
Ligia Barroso Fabri
10 Tax incentives for electric vehicles and biofuels: a Brazilian case study
140(15)
Rafaela Cristina Oliari
Carlos Araiijo Leonetti
Elena Aydos
PART IV EUROPEAN NATIONAL CASE STUDIES
11 Environmental taxation in an age of COVID-19: an Italian approach
155(14)
Alberto Comelli
12 COVID-19 and urban mobility: has the time come for a paradigmatic shift? The potential of environmental tax policies in the pandemic age
169(15)
Marina Bisogno
PART V ENVIRONMENTAL SUPPORT SCHEMES IN THE MIDST OF THE PANDEMIC
13 A taxonomy of environmentally sustainable activities to orient Covid-19 tax measures to environmental objectives
184(14)
Sebastien Wolff
14 Assessing public aid for true green digital recovery: a matter of good tax governance in the European Union
198(16)
Marta Villar Ezcurra
Maria Amparo Grau Ruiz
15 The purposefulness and serviceability of renewable energy support schemes in view of the COVID-19 crisis
214(15)
Theodoros G. Iliopoulos
PART VI LESSONS FOR ALLOWANCE TRADING
16 Covid-19 and EU climate change linking
229(13)
Stefan E. Weishaar
17 Enforcing sustainable auction-ba.sed ETS in a post-COVID-19 world: evidence from and lessons for Northeast Asia
242(13)
Joseph Dellatte
Sven Rudolph
Index 255
Edited by Hope Ashiabor, Dr., University of New South Wales Business School, Australia, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark