Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. This volume (the second in the series) contains 37 articles written by authors from 12 countries, with the articles grouped into five categories by topic. Preliminary drafts of the articles were presented at the Fourth Annual Global Conference on Environmental Taxation Issues held on June 5-7 2003 in Sydney, Australia. The articles in this volume were selected after being subjected to a rigorous peer review process. The articles are interesting, thought provoking, and have been written by some of the best environmental taxation scholars in the world.
