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详细
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 skilfully 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.
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Foreword by Soocheol Lee
Preface
PART I THEORY
Exploring Theoretical Assumptions
1. Environmental Taxes and Fees: Wrestling with Theory
Janet E. Milne
2. Environmental Taxation for a Sustainable Future: Perspectives from Environmental Macroeconomics
Seck L. Tan and Dodo J. Thampapillai
3. The Role of the Precautionary Principle in Designing Energy Taxes in Australia
Prafula Pearce
The Relationship between Environmental Taxation and Trade
4. Inherent Logic of EU Energy Taxes: Toward a Balance Between Market Protection and
Environment Protection
Álvaro Antón Antón and Marta Villar Ezcurra
5. WTO Open Trade Rules and Domestic Environmental Protection Policies: A Balancing Approach
Bill Butcher
6. Addressing the Inequality Issue under Border Carbon Adjustment
Xin Zhou, Takashi Yano and Mustafa Moinuddin
7. Toward Green Transfer Pricing: Including Environmental Parameters in Transfer Pricing Rules
Alice Pirlot
Permit Trading and Price Stability
8. The EU Emission Trading Scheme: Is There a Need for Price Stabilization?
Claudia Kettner, Daniela Kletzan-Slamanig and Angela Köppl
9. Incentivising Technologic Change in Emissions Trading Systems: The Case of Excess Supply
Stefan E. Weishaar
Political Economy
10. The Political Economy of Subsidy Reform: Which Factors are Game-changers?
Jacqueline Cottrell
11. Decision Making for Market-based Environmental Cost Allocation: The Case of Packaging Waste Policy
in Germany
Susumu Kitagawa
PART II IMPACT
Environmental Taxes
12. Environmental Taxes-definitional Analysis: Behavioural Change or Revenue Raising
Sally-Ann Joseph
13. Abatement of Emissions for a Sustainable Future: Revisiting the Ccarbon Tax in China
Yuhong Zhao
14. Effects and Issues of the 2010 Resource Tax Reform in Xinjiang
Yanmin He
15. Macroeconomic Effects of Environmental Tax Subsidy Reform: An Evaluation for Italy
Cristina Brandimarte
Waste Management
16. Does Industrial Waste Taxation Contribute to Waste Reduction? Panel Data Analysis of the Generation and
Final Disposal of Industrial Waste in Japan
Toshiaki Sasao
17. Exploring the Need for Direct Tax Incentives for Plastic Waste Management in India
Rajiv V. Shah
Permit Trading
18. Regional Market Based Climate Policy in North America: Efficient, Effective, Fair?
Sven Rudolph, Takeshi Kawakatsu and Achim Lerch
19. A Survey Analysis of Company Perspective to the GHG Emissions Trading Scheme in the
Republic of Korea
Sunhee Suk and Xianbing Liu
Index
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Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Soocheol Lee, Professor of Economics, Meijo University, Japan, Kazuhiro Ueta, Professor of Economics, Kyoto University, Japan, Janet E. Milne, Professor of Law, Vermont Law School, US and Hope Ashiabor, Associate Professor of Law, Macquarie University, Australia
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‘This collection of essays on green fiscal reform offers very rewarding readings for those who wish to improve their understanding of the intricacies of trade globalization, climate change and pricing mechanisms for the environment. The contributing authors are truly global in their coverage, reporting on findings and reflections from around the world. Highly commendable are the insights on carbon pricing in China and the country’s rare earth dispute in WTO.’
– Mikael Skou Andersen, Aarhus University, Denmark
‘This volume of the Critical Issues in Environmental Taxation series includes a remarkable collection of papers written by scholars from different academic backgrounds, discussing theoretical and practical aspects of environmental taxes and other economic instruments, such as emission trading schemes. The book is very relevant as it provides a fascinating overview of their world-wide application and is a highly valuable contribution to the existing literature, revealing that environmental taxes continue to be applied during times of financial and economic crisis.’
– Stefan Ulrich Speck, European Environment Agency
‘Environmental Taxation and Green Fiscal Reform contains a rich selection of chapters that discuss different economic instruments used for environmental policy in a broad range of countries. The topics range from theoretical discussions of the definitions of such instruments to ex post assessments of their implementation. The book is an important source of information and is likely to trigger interesting debates.’
– Nils Axel Braathen, OECD’s Environment Directorate