Kazuhiro Ueta – författare

This book reviews how far East Asian nations have implemented green fiscal reform, and show how they can advance carbon-energy tax reform to realize low carbon development, with special reference to European policy and experience.East Asian nations are learning European experiences to adopt them in their political, economic and institutional contexts. However, implementation has been slow in practice, partly due to low acceptability that comes from the same concerns as in Europe, and partly due to weak institutional arrangements for the reform. The slow progress in the revenue side turns our eyes to the expenditure side: how East Asian nations have increased environmental-related expenditures, and how far they have greened sectorial expenditures. This "lifecycle" assessment of fiscal reform, coupled with the assessment of the institutional arrangement constitutes the features of this book.The book helps to provide an overall picture of green fiscal reform and carbon-energy tax reform in the East Asian region. The region has a variety of countries, from lowest income to high income nations. Nations have different interests in substance and barriers for reform. This book covers recent development of environmental fiscal reform and carbon-energy taxation in wider nations in the region, including South Korea, Taiwan, Thailand, Vietnam, Indonesia and Japan. In addition, the book’s holistic view helps to understand why a specific nation has interest and concern on some aspects of the reforms.

This book reviews how far East Asian nations have implemented green fiscal reform, and show how they can advance carbon-energy tax reform to realize low carbon development, with special reference to European policy and experience.East Asian nations are learning European experiences to adopt them in their political, economic and institutional contexts. However, implementation has been slow in practice, partly due to low acceptability that comes from the same concerns as in Europe, and partly due to weak institutional arrangements for the reform. The slow progress in the revenue side turns our eyes to the expenditure side: how East Asian nations have increased environmental-related expenditures, and how far they have greened sectorial expenditures. This "lifecycle" assessment of fiscal reform, coupled with the assessment of the institutional arrangement constitutes the features of this book.The book helps to provide an overall picture of green fiscal reform and carbon-energy tax reform in the East Asian region. The region has a variety of countries, from lowest income to high income nations. Nations have different interests in substance and barriers for reform. This book covers recent development of environmental fiscal reform and carbon-energy taxation in wider nations in the region, including South Korea, Taiwan, Thailand, Vietnam, Indonesia and Japan. In addition, the book’s holistic view helps to understand why a specific nation has interest and concern on some aspects of the reforms.

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

Z. Sonoda It is my great honour to declare the opening of the 2nd IBM Japan International Symposium on 'The Global Environment'. It is especially my honour, on behalf of IBM Japan, to welcome all of you most distinguished experts of the world. Historically, IBM Japan has maintained a strong interest in the protection of the global environment, not only as a member of the industrial community, but also as a member of the global community where environmental disruption has become more and more significant and of common concern. In 1990, we held the first environmental symposium on 'Global Warming'. It offered a stage to which both social and natural scientists could bring problems about 'The Global Environment' for in-depth discussions. One of its conclusions includes collaboration about socio­ economic aspects among the industrialized and developing countries. With this in mind, we now host the 2nd symposium which focuses upon a socio-economic approach to global environmental problems. I understand that the symposium will seek a solution by examining actual experiences and circumstances from various parts of the world, with special attention given to North/South issues. Thus, we have invited guests from America, Europe, and neighbouring Asian countries alike. I wish, and believe, that the symposium will bring about new clues, toward a breakthrough for the betterment of the environment through positive and harmonious discussions in this beautiful setting at the foot of Mt Fuji.