Mikael S. Andersen - Böcker

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.

Integrating insights from economics, law and political science, Biodiversity and Climate: Tackling Global Footprints explores the vital connection between environmental preservation and taxation policies within the multifaceted context of climate change. The book fosters a deeper understanding of how taxation can be used to address critical environmental issues, namely ecological destruction and climate change.Global in scope, this topical book offers a holistic view of environmental challenges and examines international taxation strategies used to address them. Chapters discuss the priorities and techniques of biodiversity protection, analyses of emissions reduction in agriculture and forestry, as well as local, national and maritime climate challenges and the tools available to alleviate them. Bringing together leading experts from multiple disciplines, the book also explores the social acceptance of environmental taxation illustrated via case studies spanning across Europe and Australia.Timely and practical, this book is a vital reference point for students and scholars of environmental law, economics and sustainable development. Its experts’ strategic insights and recommendations will also appeal to fiscal policymakers, as well as environmental scientists, economists and advocates.

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

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.

Market-based instruments are becoming the environmental management tool of choice and have provided a new perspective on the conventional wisdom about policy instruments. This book analyses the complexities of designing and implementing market-based instruments using case study experiences from the Nordic countries, Japan, France, The Netherlands, Germany and Britain, where a range of green taxes have been introduced.The contributors examine the role of political processes in designing, introducing and implementing green taxes and charges and analyse the extent to which political concerns complicate the approach favoured by environmental economists. The authors then focus on the implementation of market-based instruments to achieve environmental objectives and offer an ex-post evaluation of different countries' experiences with economic instruments.This volume brings together contributions from political scientists and environmental economists and will prove invaluable for academics, practitioners and policymakers interested in the experiences of countries where market-based instruments are well established.