Environmental Taxation and Climate Change

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

'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

• Contents:ForewordNils Axel BraathenPrefacePART I: ENVIRONMENTAL TAXATION OVERVIEW1. Carbon-related Taxation in OECD Countries and Interactions between Policy InstrumentsNils Axel Braathen2. Implications of Environmental Tax Reforms: RevisitedStefan Speck and David Gee 3. Comparisons between the Cap and Trade System and Carbon Taxation: Is the USA Ready for a Carbon Tax?Paul J. Lee, Rahmat O. Tavallali, Hai Sook Kwon and John T. GeekiePART II: ENVIRONMENTAL TAXATION POLICY CONSIDERATIONS4. Innovative Taxation Strategies Supporting Climate Change ResilienceRolf H. Weber5. Why Should There Always be a Loser in Environmental Taxation?Sally-Ann Joseph6. Behavioural Strategies to Support Climate Change ResilienceAmanda Kennedy and Wanida PhromlahPART III: ENVIRONMENTAL TAXATION AND LAND MANAGEMENT7. Taxing Land Rents for Urban Livability and SustainabilityH. William Batt 8. Land Management and Local Taxation in ItalyGiorgio Panella, Andrea Zatti and Fiorenza CarraroPART IV: ENVIRONMENTAL TAXATION AND NATURAL RESOURCES9. Coal Mining: The Neglected Environmental ThreatHans Sprohge and Julsuchada Sirisom10. Great Lakes Water Quality and Restoration ProgramsRahmat O. Tavallali and Paul J. Lee11. The Use of Market based Mechanisms to Bolster Forest CarbonCeleste M. Black PART IV: OTHER ENVIRONMENTAL TAXATION SCHEMES12. Price Signal or Tax Signal? An International Panel Data Analysis on Gasoline Demand ReactionSeung-Joon Park13. The CDM and the Built EnvironmentJavier de Cendra de Larragán14. CGE Analysis of Border Tax AdjustmentsMasato Yamazaki15. Effectiveness of the Danish Packaging TaxEnian Cela and Shinji Kaneko Index