Environmental taxation and green fiscal reform / edited by Larry Kreiser [and four others].

Format:

Book

Contributor:

Kreiser, Larry, editor.

Series:

Critical issues in environmental taxation ; Volume 14.

Critical Issues in Environmental Taxation ; Volume 14

Language:

English

Subjects (All):

Environmental impact charges.

Physical Description:

1 online resource (334 p.)

Place of Publication:

Cheltenham, England ; Northampton, Massachusetts : Edward Elgar, 2014.

Language Note:

English

Summary:

'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 - Nils Axel Braathen, OECD's Environment DirectorateAgainst 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 Gr

Contents:

Cover; Copyright; Contents; Figures; Tables; Editorial review board; Contributors; Foreword; Preface; PART I Theory; Section A Exploring theoretical assumptions; 1. Environmental taxes and fees: wrestling with theory; 2. Environmental taxation for a sustainable future: perspectives from environmental macroeconomics; 3. The role of the precautionary principle in designing energy taxes in Australia; Section B The relationship between environmental taxation and trade; 4. Inherent logic of EU energy taxes: toward a balance between market protection and environment protection

5. WTO open trade rules and domestic environmental protection policies: a balancing approach6. Addressing the inequality issue under border carbon adjustment; 7. Toward green transfer pricing: including environmental parameters in transfer pricing rules; Section C Permit trading and price stability; 8. The EU Emission Trading Scheme: is there a need for price stabilization?; 9. Incentivizing technologic change in emissions trading systems: the case of excess supply; Section D Political economy; 10. The political economy of subsidy reform: which factors are game-changers?

11. Decision making for market-based environmental cost allocation: the case of packaging waste policy in GermanyPART II Impact; Section A Environmental taxes; 12. Environmental taxes - definitional analysis: behavioural change or revenue raising; 13. Abatement of emissions for a sustainable future: revisiting the carbon tax in China; 14. Effects and issues of the 2010 resource tax reform in Xinjiang; 15. Macroeconomic effects of environmental tax subsidy reform: an evaluation for Italy; Section B Waste management

16. Does industrial waste taxation contribute to waste reduction? Panel data analysis of the generation and final disposal of industrial waste in Japan17. Exploring the need for direct tax incentives for plastic waste management in India; Section C Permit trading; 18. Regional market-based climate policy in North America: efficient, effective, fair?; 19. A survey analysis of company perspective to the GHG emissions trading scheme in the Republic of Korea; Index

Notes:

Includes index.

Description based on print version record.

ISBN:

1-78347-817-9