Janet E. Milne - Böcker

Volume 4 in the Critical Issues in Environmental Taxation series provides a peer-reviewed selection of papers on environmental taxation written by experts from around the world. Selected from papers delivered at the Annual Global Conference on Environmental Taxation, they cover the theory of environmental taxation, countries' experiences of specific environmental taxes, proposed environmental taxes, and evaluations of the role of taxation compared with other environmental instruments. The book provides an interdisciplinary approach to environmental taxation, drawing on the fields of economics, law, political science, and accounting. Each volume in the series reflects the theme of the conference from which the papers are drawn, as well as other broader themes. Volume 4 will focus on the role of taxation in promoting renewable energy, but also includes a number of papers on other topics related to environmental taxation. Written predominantly by academics, the papers provide in-depth analysis that will provide a valuable resource to people interested in environmental taxation.

Volume VI in the Critical Issues in Environmental Taxation series contains an interdisciplinary, selection of peer-reviewed papers written by international experts in the field. The volume contains nearly forty articles written by authors representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Eighth Annual Global Conference on Environmental Taxation in October 2007 in Munich, Germany. The book is clearly structured with the articles divided into parts and organised by topic. Part 1 it features analysis of the effect of environmental tax policies on innovation, technology, and competitiveness, Part 2 on implementation issues, Part 3 on issues relating to energy and innovation, Part 4 on land use, planning, and conservation and Part 5 closes with papers dealing with international approaches to environmental taxation that use market-based instruments.The book and its sister volumes in the series are a unique and invaluable resource for anyone interested in the next generation of policy instruments for transitioning to sustainable economies.

Mountains are the home of significant ecological resources - wildlife habitat, higher elevation plant systems, steep slopes, delicate soils and water systems. These resources are subject to very visible and growing pressures, most of which are caused by the unique features of mountains. Using as case studies four mountain resorts in the US and Canada, this book analyzes the extent to which the law protects the ecological systems of mountains from the adverse impacts associated with the development, operation and expansion of resorts. In order to examine these issues, Mountain Resorts takes an interdisciplinary approach, with contributions from ecologists and lawyers who focus on ski-related activities, increasing four-season use of the mountains and expanding residential, commercial and recreational development at the mountains' base. Its analysis of an array of US and Canadian federal, state and local laws provides a multifaceted exploration of the intersection of ecology and the law at mountain resorts.

Environmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability. Highly topical chapters include energy tax policy in China, environmental fiscal reform, carbon tax policy in northeast Asia and environmental taxation strategies in China, Asia and Australia, as well as many other relevant topics. Written by distinguished environmental taxation scholars from around the world, the emphasis of this book is on finding solutions to environmental problems which merit serious consideration by policy makers as well as academics in environmental law and other academic disciplines. Contributors include: H. Ashiabor, K. Bachus, B. Butcher, J. Cao, J. Cottrell, S. Gao, C. Ge, T.T. Le Nguyen, X. Liu, F. Long, Y. Lu, A. Mortimore, R. Nel, T.H.Y. Nguyen, G. Nienaber, K. Ogisu, P. Pearce, Y. Ren, M. Sacccasan, T. Shishime, S. Suk, G. Sun, S.L. Tan, D.J. Thampapillai, J. Wang, W. Wang

Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioral strategies, as well as many other relevant topics. This up-to-date and well-informed book will appeal to policy makers in government as well as students, researchers and academics in environmental law and other academic disciplines. Contributors include: H.W. Batt, C.M. Black, N.A. Braathen, F. Carraro, E. Cela, J. de Cendra de Larragan, D. Gee, J.T. Geekie, S.-A. Joseph, S. Kaneko, A. Kennedy, H.S. Kwon, P.J. Lee, G. Panella, S.-J. Park, W. Phromlah, R. Schalkenbach, J. Sirisom, S. Speck, H. Sprohge, R.O. Tavallali, R.H. Weber, M. Yamazaki, A. Zatti

Taxation and the Green Growth Challenge addresses the pressing issue of how economic growth can be compatible with the fight against climate change, while protecting the environment as much as possible. The book shows how decision-makers must account for the legal value of the environment as being of benefit to future generations.With a broad approach, and a combination of legal and economic points of view, chapters discuss which tax instruments enable us to combine economic growth and environmental protection in a balanced way. This discerning book identifies the tax instruments that permit a comprehensive arrangement of underlying economic and political interests, with a view to pursuing the UN’s and EU’s ambitious environmental goals. The impressive selection of contributors also reflect on global initiatives and legislation as well as exploring new environmental strategies.This book will be of great interest to researchers and scholars who wish to analyse in-depth environmental and natural resource taxation issues, including energy taxation and carbon pricing, as well as the circular economy and green taxes in the context of wider tax reforms. It will also appeal to industry advisors, policymakers and government officials.

Mountains are the home of significant ecological resources - wildlife habitat, higher elevation plant systems, steep slopes, delicate soils and water systems. These resources are subject to very visible and growing pressures, most of which are caused by the unique features of mountains. Using as case studies four mountain resorts in the US and Canada, this book analyzes the extent to which the law protects the ecological systems of mountains from the adverse impacts associated with the development, operation and expansion of resorts. In order to examine these issues, Mountain Resorts takes an interdisciplinary approach, with contributions from ecologists and lawyers who focus on ski-related activities, increasing four-season use of the mountains and expanding residential, commercial and recreational development at the mountains' base. Its analysis of an array of US and Canadian federal, state and local laws provides a multifaceted exploration of the intersection of ecology and the law at mountain resorts.

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

This original and timely volume provides unique insights and analysis on the pressing question of how to achieve environmental sustainability while fostering economic growth. The emphasis of the book lies in finding critical solutions to global climate change including chapters on environmental fiscal reform and unemployment in Spain, EU structural and cohesion policy and sustainable development, ecological tax reform in Europe and Asia, Australia's carbon pricing mechanism, and many other timely topics.This insightful volume will appeal to policymakers in government as well as academics and students in environmental law, environmental economics and environmental sustainability. Contributors: E. de Lemos Pinto Aydos, B. Bahn-Walkowiak, C.M. Black, B. Butcher, A.F. Carbo Lugo, F. Carraro, J. Cottrell, M. Escapa, C. Ge, M. Gonzalez-Eguino, J.I. Gorospe-Oviedo, F. Habermacher, Y. Ito, L. Kreiser, T.-Y. Lee, C. Lenz, A. Lerch, X. Li, X. Liu, A. Majocchi, A. Markandya, A.I. Mateos-Ansotegui, E. Meyer, D.C. Perez Bustamante, Y. Ren, S. Rudolph, P. Schepelmann, H. Sprohge, K. Sudo, S. Suk, R. Tavallali, A. Usubiaga, B. Volmert, J. Wang, M. Xue, A. Yabar Sterling, A. Zatti

This detailed book explores how market based environmental strategies are used in various countries around the world. It investigates how successful sustainability strategies used by one country can be transferred and used successfully in other countries, with a minimum of new research and experimentation. Leading environmental taxation scholars discuss this question and analyse a set of key case studies.This enriching and detailed book will appeal to policy makers in government, as well as to professors in environmental law, environmental economics and environmental sustainability programmes. Students in these fields will also find much to benefit them in this book.Contributors include: M. Böhm, B. Butcher, J.F. Colares, J. Cottrell, E. de Lemos Pinto Aydos, T. Falcão, S. Gao, C. Ge, M. Horne, Y. Ito, T. Kawakatsu, M. Krahé, L. Kreiser, Q. Liu, C. Qin, Y. Ren, E. Rhodes, S. Rudolph, R. Smale, H. Sprohge, R. Tavallali, J. Wang, J. Ward

Against a backdrop of intense political interest it is more important than ever to explore the role of fiscal policy in achieving environmental sustainability. Environmental Taxation and Green Fiscal Reform skillfully explores the various ranges of environmental and energy policies needed for an environmentally sustainable future.The book combines perspectives from leading environmental taxation scholars on both the theory and impact of different policies. It covers topics such as theoretical assumptions of environmental taxes; the relationship between environmental taxes and trade; permit trading and price stability, as well as waste management and the political economy.With its global coverage, this topical book will appeal to policy makers in government as well as academics in environmental law programs, environmental economics programs and environmental sustainability programs.Contributors: Á.A. Alvaró, C. Brandimarte, B. Butcher, J. Cottrell, Y. He, S.-A. Joseph, T. Kawakatsu, C. Kettner, S. Kitagawa, D. Kletzan-Slamanig, A. Köppl, A. Lerch, X. Liu, J.E. Milne, M. Moinuddin, P. Pearce, A. Pirlot, S. Rudolph, T. Sasao, R.V. Shah, S. Suk, S.L. Tan, D.J. Thampapillai, M. Villar Ezcurra, S.E. Weishaar, T. Yano, Y. Zhao, X. Zhou

The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future.With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.Contributors include: M.S. Andersen, H. Ashiabor, J.-P. Barde, N.A. Braathen, N.J. Chalifour, P. Ekins, M.G. Faure, O. Godard, P.M. Herrera, M. Jaccard, W.K. Jaeger, Å. Löfgren, M. Mehling, J.E. Milne, A. Muller, H.Ø. Nielsen, B.E. Olsen, T. Palmer-Tous, J. Pavel, P. Preiss, A. Riera-Font, M. Rodi, M.A.G. Ruiz, R. Sairinen, K. Schlegelmilch, C.D. Soares, S. Speck, T. Sterner, P. Thalmann, E. Traversa, L. Vitek, H. Vollebergh, H. Vos, S.E. Weishaar, Y. Xu

Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, as well as how to utilize the financial proceeds in the best possible way for society.The world has recently witnessed a significant downward adjustment in fossil fuel prices, which has negative implications for the future of our environment. In light of these negative developments, it is important to understand the benefits of environmental sustainability through well-documented research. This discerning book considers the design of carbon taxes and examines the consequential outcomes of different taxation compositions as regulatory instruments. Expert contributors assess a variety of national experiences to provide an empirical insight into the use of carbon taxes, emissions trading, energy taxes and excise taxes. The overarching discussion concludes that successful policies used by some countries can be implemented in other jurisdictions with minimum new research and experimentation.This astute work will benefit scholars, practitioners and policymakers alike with an interest in the fields of environmental law, environmental economics, sustainable development and taxation law.Contributors: B. Bahn-Walkowiak, J. Bruha, H. Bruhova-Foltýnovà, B. Butcher, M. Calaf Forn, N. Chalifour, S. Cheng, E. Croci, S. Elgie, E. Guglyuvatyy, M. Jofra Sora, C. Kettner, K. Kratena, E. Meyer, I. Meyer, S. Onoda, J. Papy, T.F. Pedersen, V. Pisa, I. Puig Ventosa, A. Ravazzi Douvan, M. Sargl, K. Schlegelmilch, M.W. Sommer, N.P. Stoianoff, P. ten Brink, W.E. Weishaar, H. Wilts, S. Withana, Sirini, G. Wittmann, A. Wolfsteiner

Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in environmental policy integration, to identify the most effective use of taxation and policy for environmental sustainability.Environmental taxes are seldom implemented in isolation and are applied in combination with other regulatory instruments. At issue is the critical lack of knowledge on how different policy instruments and taxes interact and work together. This perceptive book considers recent research on the environmental and economic impact of applying environmental taxes. Expert contributors come together to discuss the high potential for wider use of environmental taxation in combination with other policy instruments, and highlight key areas of current practice that must be addressed. Empirical studies of policy strategies are discussed to illustrate the extent to which current climate change policy is integrated against the proposed successful policy combinations that are presented in this insightful book.Environmental pricing will be of interest to scholars, practitioners and policymakers alike in the areas of environmental law, environmental economics and environmental sustainability.Contributors: M. Antenucci, K. Bachus, K. Bubna-Litic, J. Cottrell, E. Fonseca Capdevila, Enrique, M.A. Grau Ruiz, X. Guo, D.L. Jarvie, T. Kawakatsu, C. Kettner, M. Kicia, D. Kletzan-Slamanig, A. Köppl, L. Kreiser, A. Lerch, Y. Mao, I. Mersinia, A. Pirlot, M. Rosenstock, S. Rudolph, H. Sprohge, F. Vanswijgenhoven, M. Villar Ezcurra, R.H. Weber, J. Wu

Economics shapes environmental pricing theory, but the law translates theory into reality. This research review examines and discusses carefully selected classic and cutting edge articles from around the world that delve into the legal design features of environmental tax instruments, how governments define the legal authority to use environmental taxation, complex interactions with WTO law and the legal conundrums of border tax adjustments. These influential articles cover a wide range of environmental and legal issues that recur across continents, with carbon taxes and climate change taking centre stage as important case studies. This timely review is an essential resource for those working in the field, whether they are trained in law, economics, political science, environmental science or public finance.

This timely book focuses on achieving a sustainable future through the reform of green fiscal policy. Green fiscal policies help not only provide the needed financing but may also serve the Sustainable Development Goals adopted by the United Nations in 2015. In this volume environmental tax experts review the development of fiscal carbon policy, consider the impact of green taxation on trade and competition, analyze the lessons learned from national experiences with fuel and energy pricing, and evaluate a variety of green economic instruments.A comprehensive range of green economic instruments is evaluated, covering emissions trading schemes, energy tax systems, global natural resource consumption taxes and fiscal intervention. The contributions from leading environmental taxation scholars consider thought-provoking innovations in policy and law to deal with climate change and explore a range of fiscal strategies designed to mitigate the negative and maximise the positive effects of a carbon economy.This is a vital reference work for students and academics in environmental law, economics and sustainability, and will serve as an excellent guide for policy makers and those involved in fiscal reform.Contributors include: C. Brandimarte, J. Bruha, H. Bruhová-Foltýnová, L. del Federico, A. Gerbeti, S. Giorgi, E. Guglyuvatyy, S.-A. Joseph, C. Kettner, D. Kletzan-Slamanig, D. Leary, Y. Motoki, A. Naito, P. Pearce, V. Písa, N.P. Stoianoff, S.L. Tan, X. Wang, S. Wright, J. Wu, Z. Yang

Only through a concerted global effort can we protect our natural resources, save our precious natural environment, and indeed our future. Pressures on our natural environment come from many directions, including overuse, mismanagement and contamination, all of which must be addressed through a range of measures as part of an international response. This much-needed book reviews and evaluates the use of market and fiscal instruments in protecting our natural resources, from rural to marine environments. The expert contributors emphasise the need to reduce greenhouse gas emissions to stem the tide of irreparable harm to our natural resources. Market instruments that are designed to protect the global atmosphere are evaluated, along with carbon instruments and environmental tax incentives. Meanwhile, consideration is given to shifting the tax burden to achieve environmentally responsible outcomes, balancing sustainable use and natural resource protection, and protecting water resources.Offering a comprehensive appraisal of market instruments and policy solutions for natural resource protection, this book is ideal for both policy makers and students and academics of environmental law, economics and sustainability. Contributors include: K. Bubna-Litic, B. Butcher, M.M. Callison, M. Cao, A.C. Cerqueira Duque, J. Cottrell, E. de Lemos Pinto Aydos, M. Dobranschi, F. Fortier, W. Gumley, M.L. Hymel, V. Johnston, C. Kettner, L. Kreiser, P. Lee, A. Lerch, D. Nerudova, S. Palassis, S. Rudolph, K. Schlegelmilch, H. Sprohge, R. Tavallali

The Paris Agreement on climate change constitutes an important milestone in international climate negotiations. Its key objective is the strengthening of the global response to climate change by transitioning the world to an increasingly green economy. In this book, environmental tax and climate law experts address the various issues surrounding green market transitions. Key chapters examine carbon taxes and systems of implementation, energy subsidies, and support schemes for carbon and energy policies. Using a multitude of international case studies, several contributing authors reflect on the underlying policy dynamics and the constraints of various fiscal measures. In addition, this timely work considers the important issue of smart instrument mixes, going beyond instrument choice to examine how they can work in harmony together. Astute and engaging, this book is a vital companion for students and scholars in environmental law, economics and sustainability. Its practical approach also renders it an excellent guide for policy makers and those involved in fiscal reform and green market transition.Contributors include: M. Alsina Pujols, B. Bahn-Walkowiak, P. Castro, M. Distelkamp, N. Droste, E. Fonseca Capdevila, C. Fruhmann, S. Giorgi, A. Großmann, M. Hasenheit, A. Illes, T. Kawakatsu, C. Kettner, M. Kettunen, D. Kletzan-Slamanig, N. Kreibich, L. Kreiser, V. Kulmer, A. Lerch, C. Lutz, M. Machingambi, M. Meyer, J.E. Milne, I. Ring, S. Rudolph, R. Santos, S. Seebauer, H. Sprohge, L.-A. Steenkamp, C. Stroia, I. Taranic, P. ten Brink, A. Tuerk, S. Van Outryve d'Ydewalle, R. Vasileios, M. Villar Ezcurra, H. Wang-Helmreich, H. Wilts, S. Wolff, G. Woltjer, M. Zahno

Although the world faces many environmental challenges, climate change continues to demand attention in both academic and public spheres. Innovation Addressing Climate Change Challenges explores ways in which market-based instruments and complementary policies can help countries meet their climate change goals following the Paris Agreement.In this insightful book, internationally distinguished climate change scholars have come together to examine the potential of a range of market-based instruments. These include carbon pricing, coal subsidies, vehicle taxation, government incentives for the electricity sector, and noise pollution taxes. Offering useful market-based perspectives, the book not only demonstrates the possibilities that these various instruments offer in reducing the risks of climate change, but also the challenges that exist in utilizing them. These insights will help to inform the many climate policy decisions that lie ahead.Astute and forward thinking, this timely book will be of vital importance to both students and scholars of environmental law and environmental economics with a particular focus on climate change. Political science students, as well as government officials, will also find its guidance on future policy engaging and timely.

As populations become increasingly concentrated in urban centres and mega cities, while demands on transportation continue to grow, the question of how to mitigate the environmental footprint of these trends is ever more pressing. This comprehensive book demonstrates the potentially significant role of environmental taxation and other market-based instruments in meeting these challenges.Providing global insights, the book features international contributions from specialists in economics, law, technology, political economy and policy analysis. Studying environmental pricing policies in the context of urban sustainability and transportation, the contributing scholars identify cross-cutting issues to demonstrate how the use and evaluation of policy instruments can be improved. In addition to addressing the pervasive environmental impact of cities and transportation, novel case studies illustrate how the digital economy, as well as increasing globalization, necessitate a more sustainable approach in which environmental fiscal solutions could play a vital role.Environmental Fiscal Challenges for Cities and Transport will have broad appeal for researchers and will also be a useful resource for students in law, economics and politics with an interest in urban and environmental issues. Policymakers and their staff will find its use of real-world examples and nontechnical language particularly beneficial.

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.

Greenhouse gas concentrations are rapidly increasing and pathways to limit global warming require fundamental economic transitions. Green Deals in the Making addresses the challenges and opportunities associated with the implementation of Green Deals, in particular the use of market-based instruments.Expert contributors shed light on the complexities arising for the implementation of Green Deals in times of the context of the ongoing Covid-19 pandemic, which puts considerable strains on national economies. Chapters present theory and empirical analysis of green pricing instruments and national experiences, assessing the critical issue of finance and recycling carbon tax revenue. The book concludes with an analysis of key issues relating to circular economy considerations and plastics in achieving Green Deal goals. A critical analysis of important topics is presented including green fiscal reform, carbon taxation and sustainable urbanism.This timely book will be of great interest to researchers, students and scholars interested in environmental policy, tax and law, as well as the industry sector, policy makers and government officials.

Critically assessing recent developments in environmental and tax legislation, and in particular low-carbon strategies, this timely book analyses the implementation of market-based instruments for achieving climate stabilisation objectives around the world.Through case studies and broader analysis, international experts examine taxes and subsidies in energy intensive sectors including stationary energy and transport in Europe and South America, and low-carbon strategies in Australia and East Asia. They also address cross-cutting policy issues involving water pollution and biodiversity protection. This work illustrates how economic instruments for a low-carbon transition need to align with other governmental policies and together influence behaviour in multiple domains such as energy, mobility, trade, land use and innovation.Providing a rich economic modelling of environmental fiscal policies, this topical book will be an engaging read for environmental tax scholars and professionals, as well as academics across energy and environmental economics, law and policy. Policy makers and practitioners in energy and climate policy will also benefit from its problem-solving approach.Contributors include: M.S. Andersen, E. Aydos, E. Belletti, M. Bisogno, C. Cámara Barroso, Q. Changbo, G. Chazhong, J. Dellatte, B. Fenfen, L. Feng, S. Geringer, E. Guglyuvatyy, T. Iliopoulos, T. Kawakatsu, D. Kortschak, K. Kratena, V. Kulmer, A. Lerch, I. Meyer, M. Molinos-Senante, M. Pizzol, S. Rudolph, K. Schlegelmilch, S. Seebauer, M. Sommer, C. Sotiriou, N.P. Stoianoff, H. Thodsen, A. Tomo, J. Tumpel, M. Villar Ezcurra, Z. Zachariadis, J.M.M. Zanocchi