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Green Taxation and Environmental Sustainability [Kietas viršelis]

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Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental areas - including transport, nuclear power, and water and waste management - to achieve sustainability. Containing topical chapters written by environmental experts, the book covers a number of key issues, including: interaction of biofuels and EU state aid rules; territorial differences for transport fuel demand; electric vehicles, taxation and electricity transmission; public policy issues on the disposal of high-level radioactive waste in Japan; landfill and waste incineration taxes; and many other topics.

This insightful study will appeal to policymakers in government, as well as to students and academics in environmental law, environmental economics and environmental sustainability.

Contributors include: A. Anton Anton, K. Bachus, S. Bassi, N.A. Braathen, M. Burguillo, P. del Rio, J.M. Domingues, A. Fuenmayor, A.C. Gonzalez Martinez, M.A. Grau Ruiz, M. Jofra Sora, M. Jorge, R. Lafuente, S. Lee, J.E. Milne, R. Palanca-Tan, S.-J. Park, L.A. Pecorelli-Peres, I. Pisano, C. Priego, I. Puig Ventosa, D. Romero, E.E. Steinhilber, J. Truby, K. Ueta, J.R. Voegele, E. Watkins, R.H. Weber

Recenzijos

Green taxation is an important subject. Recently in the UK, HM Treasury set out a definition of environmental taxes for the UK and has sought to increase the proportion of tax revenue raised by environmental taxation. This is part of the EU agreement to encourage green tax reforms and increase their effectiveness. Globally, there is renewed interest in the implementation of environmental taxation and measuring the greening of the tax system. Increasing concerns over the costs and impact of climate change and over reliance on carbon energy have underlined the need for suitable strategies. It is proposed that a percentage of GDP will be allocated to tax revenues from green taxation. This is a timely volume and provides well informed case studies and analytical discourse that covers in breadth the various forms of green taxation. These essays are from leading scholars in the field. Policy makers, lawyers, economists and political scientists will find the essays rewarding, informative and essential reading. -- John McEldowney, University of Warwick, UK

List of figures
viii
List of tables
x
Editorial review board xii
List of contributors
xiv
Preface xvi
List of abbreviations
xvii
PART I MEASURING GREEN TAXES
1 Improving the methodology for measuring the greening of the tax system
3(14)
Kris Bachus
2 New information in the OECD database on instruments used for environmental policy
17(24)
Nils Axel Braathen
PART II ACHIEVING SUSTAINABLE MOBILITY
3 Promotion of biofuels and EU State aid rules: the case of Spain
41(15)
Alvaro Anton Anton
4 Territorial differences for transport fuel demand in Spain: an econometric study
56(13)
Pablo del Rio
Desiderio Romero
Marta Jorge
Mercedes Burguillo
5 Environmental concern and sustainability: when citizens assess urban mobility, do they consider the environment?
69(13)
Ignacio Pisano
Regina Lafuente
Carlos Priego
6 Taxing malls: ways to achieve sustainable urban mobility and transport
82(15)
Maria Amparo Grau Ruiz
PART III NEW APPROACHES TO SUSTAINABLE MOBILITY
7 Electric vehicles: plugging into the US tax code
97(16)
Janet E. Milne
8 Electric vehicles, taxes and public policies in Brazil
113(17)
Jose Marcos Domingues
Luiz Artur Pecorelli-Peres
9 Automobile taxation in Spain: recent reforms and future proposals
130(14)
Amadeo Fuenmayor
10 Fiscal tools for inclusion of GCC states in the global environmental programme: focus upon new vehicle imports
144(17)
Jon Truby
PART IV ENCOURAGING NEW RENEWABLE TECHNOLOGIES
11 Taxation and electricity transmission: bringing wind energy onto the grid
161(16)
Emily E. Steinhilber
Jonathan R. Voegele
12 Public-private partnerships as incentive to foster sustainable technologies
177(20)
Rolf H. Weber
PART V NUCLEAR POWER EXTERNALITIES
13 Public policy issues on the disposal of high-level radioactive waste in Japan
197(15)
Soocheol Lee
Kazuhiro Ueta
14 Fueling meltdown: nuclear tax and subsidy in Japan
212(15)
Seung-Joon Park
PART VI WATER AND WASTE MANAGEMENT
15 Looking for evidence of landfill tax effectiveness in the European Union
227(17)
Samuela Bassi
Emma Watkins
16 Landfill and waste incineration taxes in Catalonia, Spain
244(14)
Ignasi Puig Ventosa
Ana Citlalic Gonzalez Martinez
Marta Jofra Sora
17 Raw water pricing for ground water preservation: a policy advocacy exercise in CDO, Philippines
258(15)
Rosalina Palanca-Tan
Index 273
Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Ana Yįbar Sterling, Professor of Applied Economics, Complutense University of Madrid, Spain, Pedro Herrera, Assistant Professor of Taxation and Financial Law, National Distance University (UNED), Spain, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Hope Ashiabor, Dr., University of New South Wales Business School, Australia