Environmental tax reforms for a just energy transition : perspectives from the global north and south / edited by Lee-Ann Steenkamp, Associate Professor in Taxation, Stellenbosch Business School, Stellenbosch University, South Africa, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, USA, Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark and Hope Ashiabor, Adjunct Lecturer, University of New South Wales Business School, Australia.

Format:

Book

Contributor:

Steenkamp, Lee-Ann, editor.

Milne, Janet, editor.

Ashiabor, Hope, editor.

Andersen, Mikael Skou, editor.

Edward Elgar Publishing, publisher.

Series:

Critical issues in environmental taxation.

Critical issues in environmental taxation series

Language:

English

Subjects (All):

Environmental impact charges.

Taxation.

Energy transition.

Physical Description:

1 online resource (276 pages).

Edition:

First edition.

Place of Publication:

Northampton : Edward Elgar Publishing, 2025.

Summary:

"This book outlines how an accelerated move to cleaner energy is a global imperative, and one that is especially challenging for emerging economies which often face extreme inequalities, unemployment and poverty. Contributing authors consider perspectives from the Global North and South to underscore the importance of an energy transition which is both inclusive and fair. Drawing on insights from economics, law and political science, chapters explore the role of environmental taxation and other market-based policies in advancing a just energy transition. Expert contributors from across the globe highlight the challenges surrounding carbon border adjustment mechanisms. Chapters also discuss real-world case studies of environmental taxes and their role in the pursuit of climate justice. This timely book is of great interest to scholars concerned with environmental policy, tax and law in the context of sustainable development. It will also appeal to policymakers, government officials, practitioners and social justice advocates"-- Provided by publisher.

Contents:

Contents: Part I: Towards a just energy transition in Africa

1. Tug-of-war: Balancing a just energy transition with South Africa's fossil fuel footprint / Jane Ndlovu

2. Emerging kaleidoscope of carbon pricing and side effects in Africa / Laure Gnassou

3. Accounting for the views of corporate stakeholders on climate risk governance in South Africa / Malebusetsa Jessica Matela, Peter Jarvis and Nadia Mans-Kemp

4. Revisiting the case for environmental tax reform in the African region / Hope Ashiabor

Part II: Challenges with carbon border adjustment mechanisms

5. Learning from EU cbam: Major concerns for developing countries and responses to bcas / Susanne Aakerfeldt, Alexandra Campmas and Paulina Schulz Antipa

6. Unpacking and responding to border carbon adjustments (bcas): A global south perspective / Seutame Maimele

7. EU cbam implementation challenges / Stefan Weishaar

Part III: Environmental taxes and the pursuit of climate justice

8. Brazil's 2023 tax reform and its environmental paradigm shift: A step towards the world's most environmentally progressive constitution / Arthur Maria Ferreira Neto

9. How excise taxes can contribute to a fair transition: A discussion on the progressive or regressive character of excise duties on energy products / Sébastien Wolff

10. Global minimum income taxation (oecd) and environmental taxation: Implications for South American countries / Rodolfo Salassa Boix and Paloma García Córdoba

11. Personal carbon allowances: An idea whose time has come? / Steve Dwyer

12. Understanding distributional impacts of carbon pricing - insights from comparative analysis / Jules Linden, Herwig Immervoll, Cathal O'Donoghue and Denisa M. Sologon

Part IV: Environmental tax reform case studies

13. Progress in environmental tax reform in brazil / Roney Sandro Freire Corrêa and Denise Lucena Cavalcante

14. The green hydrogen (h2v) market in brazil: The architecture of development in light of tax incentives / Roney Sandro Freire Corrêa

15. Business improvement districts and the just energy transition: The compulsory contribution and environmental taxes / Roque Martínez Olmos.

Notes:

Description based on print record.

ISBN:

1-03-537291-6

1-03-536608-8

OCLC:

1534576285