This incisive book examines environmental taxation and low-carbon policies as countries around the globe continue their efforts to reduce greenhouse gas emissions. Exploring the frontier roles played, for example by wealth taxes and constitutional mandates in environmental taxation, leading experts provide novel methods of incorporating climate policies into tax systems. Chapters tackle controversial issues that arise from existing policies, such as the continuing challenge of achieving climate goals without generating inequities. They also analyse how the European Union’s Carbon Border Adjustment Mechanism will affect exporting countries. Contributors assess theoretical principles and the barriers to their implementation, including the polluter-pays principle, whereby those who damage the environment are responsible for funding climate endeavours, rather than taxpayers. Looking to the future, they present a number of global case studies, with a particular focus on Brazil, to explore strategies for successful mergers between environmental policies and tax systems. Frontiers in the Low-carbon Transition is an essential resource for scholars, students of law, politics and public policy, sustainable development and others seeking to understand how practical taxation systems can help combat climate change. Environmental law practitioners and NGO professionals will similarly benefit from its actionable suggestions.

This incisive book examines environmental taxation and low-carbon policies as countries around the globe continue their efforts to reduce greenhouse gas emissions. Exploring the frontier roles played, for example by wealth taxes and constitutional mandates in environmental taxation, leading experts provide novel methods of incorporating climate policies into tax systems. Chapters tackle controversial issues that arise from existing policies, such as the continuing challenge of achieving climate goals without generating inequities. They also analyse how the European Union’s Carbon Border Adjustment Mechanism will affect exporting countries. Contributors assess theoretical principles and the barriers to their implementation, including the polluter-pays principle, whereby those who damage the environment are responsible for funding climate endeavours, rather than taxpayers. Looking to the future, they present a number of global case studies, with a particular focus on Brazil, to explore strategies for successful mergers between environmental policies and tax systems. Frontiers in the Low-carbon Transition is an essential resource for scholars, students of law, politics and public policy, sustainable development and others seeking to understand how practical taxation systems can help combat climate change. Environmental law practitioners and NGO professionals will similarly benefit from its actionable suggestions.