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Handbook of Research on Environmental Taxation

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Edited by: Janet E. Milne, Mikael Skou Andersen

ISBN13: 9781848449978
Published: December 2012
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £155.00
Paperback edition , ISBN13 9781784717599



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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, government, think tanks, NGOs, academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.

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Subjects:
Environmental Law, Taxation
Contents:
1. This Book's Approach to Environmental Taxation Janet E. Milne and Mikael Skou Andersen

PART I: CONCEPTUAL FOUNDATIONS
2. Introduction to Environmental Taxation Concepts and Research Janet E. Milne and Mikael Skou Andersen
3. Economic Principles of Environmental Fiscal Reform Jean Philippe Barde and Olivier Godard
4. The Legal Authority to Enact Environmental Taxation Instruments Michael Rodi and Hope Ashiabor

PART II: DESIGN
5. The Design Options and their Rationales Pedro M. Herrera
6. Earmarking Revenues from Environmentally Related Taxes Claudia Dias Soares
7. Designing Environmental Taxes in Countries in Transition: A Case Study of Vietnam Michael Rodi, Kai Schlegelmilch and Michael Mehling
8. Externality Research Philipp Preiss

PART III: ACCEPTANCE
9. Regressivity of Environmental Taxation: Myth or Reality? Katri Kosonen
10. The Political Acceptability of Carbon Taxes: Lessons from British Columbia Mark Jaccard
11. Gaining Intergovernmental Acceptance: Legal Rules Protecting Trade Birgitte Egelund Olsen
12. The Double Dividend Debate William K. Jaeger
13. The Political Economy of Environmental Taxation Nils Axel Braathen

PART IV: IMPLEMENTATION
14. Multi-level Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax Instruments Nathalie Chalifour, Maria Amparo Grau Ruiz and Edoardo Traversa
15. Transactional Costs of Environmental Taxation: The Administrative Burden Jan Pavel and Leos Vitek
16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of Approaches Teresa Palmer-Tous and Antoni Riera-Font
17. Implementing Environmental Taxes in China: The Greening of an Emerging Economy Yan Xu
18. A Review of Selected Databases on Market-based Instruments Hans Vos

PART V: IMPACT
19. Decoupling: Is There a Separate Contribution from Environmental Taxation? Adrian Muller, Asa Lofgren and Thomas Sterner
20. The Role of Environmental Taxation in Spurring Technological Innovation Herman Vollebergh
21. Impacts on Competitiveness: What do we know from Modeling? Paul Ekins and Stefan Speck

PART VI: POLICY MIX
22. The Role of Environmental Taxation: Economics and the Law Michael Faure and Stefan E. Weishaar
23. Regulatory Reform and Development of Environmental Taxation: The Case of Carbon Taxation and Ecological Tax Reform in Finland Rauno Sairinen
24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing? Helle Nielsen
25. Global Environmental Taxes Philippe Thalmann

PART VII: CONCLUSION
26. The Future Agenda for Environmental Taxation Research Mikael Skou Andersen and Janet E. Milne
Index