Handbook of research on environmental taxation / edited by Janet E. Milne, Mikael Skou Andersen.

Format:

Book

Contributor:

Milne, Janet E.

Andersen, Mikael Skou.

Series:

Elgar original reference.

Elgar original reference

Language:

English

Subjects (All):

Taxation.

Ecology--Economic aspects.

Ecology.

Physical Description:

1 online resource (528 p.)

Place of Publication:

Cheltenham, UK ; Northampton, MA : Edward Elgar, c2012.

Language Note:

English

Summary:

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 e

Contents:

Cover; Copyright; Contents; Contributors; Acknowledgments; Abbreviations; 1 This book's approach to environmental taxation; PART I CONCEPTUAL FOUNDATIONS; 2 Introduction to environmental taxation concepts and research; 3 Economic principles of environmental fiscal reform; 4 Legal authority to enact environmental taxes; PART II DESIGN; 5 Design options and their rationales; 6 Earmarking revenues from environmentally related taxes; 7 Designing environmental taxes in countries in transition: a case study of Vietnam; 8 Externality research; PART III ACCEPTANCE

9 Regressivity of environmental taxation: myth or reality?10 The political acceptability of carbon taxes: lessons from British Columbia; 11 Gaining intergovernmental acceptance: legal rules protecting trade; 12 The double dividend debate; 13 The political economy of environmental taxation; PART IV IMPLEMENTATION; 14 Multilevel governance: the implications of legal competences to collect, administer and regulate environmental tax instruments; 15 Transaction costs of environmental taxation: the administrative burden

16 Structuring road transport taxes to capture externalities: a critical analysis of approaches17 Environmental taxation in China: the greening of an emerging economy; 18 A review of selected databases on market-based instruments; PART V IMPACT; 19 Decoupling: is there a separate contribution from environmental taxation?; 20 The role of environmental taxation in spurring technological change; 21 Impacts on competitiveness: what do we know from modeling?; PART VI POLICY MIX; 22 The role of environmental taxation: economics and the law

23 Regulatory reform and development of environmental taxation: the case of carbon taxation and ecological tax reform in Finland24 Bounded rationality in an imperfect world of regulations: what if individuals are not optimizing?; 25 Global environmental taxes; PART VII CONCLUSION; 26 The future agenda for environmental taxation research; Index

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

ISBN:

1-283-93904-5

1-78195-214-0

OCLC:

823720369