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Critical Issues in Environmental Taxation Vol. II is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. This volume (the second in the annual series) contains 37 articles written by authors from 12 countries, with the articles grouped into five categories by Topic. Preliminary drafts of the articles were presented at the Fourth Annual Global Conference on Environmental Taxation Issues held on June 5-7 2003 in Sydney, Australia. The articles in this volume were selected after being subjected to a rigorous peer review process. The articles are interesting, thought provoking, and have been written by some of the best environmental taxation scholars in the world.
READERSHIP Critical Issues in Environmental Taxation Vol. II
This work presents valuable research and analysis for anyone involved in environmental and tax law and policy in the private and public sector, including legislators, policymakers, legal advisers and scholars.
TABLE OF CONTENTS
I. ENVIRONMENTAL TAXATION IN GENERAL
1. Implementing Green Tax Reforms in OECD Countries
2. Environmental Tax: The Weakening of a Powerful Theoretical Concept
3. Environmental Management by Local Environmental Taxes: Their Theoretical Foundations and Tax Designs
4. Political Economy of Environmental Policy Choice: Single-Instrument Policy of Taxes or Direct Regulations vs. Policy Mix with Subsidies
5. The Internalisation of Environmental Capital in a Keynesian Model of Income Determination: Revised Approaches to Public Policy
II. TAXATION OF ENERGY
6. EC Transport Policy And Environment and Energy Taxation
7. Energy Taxation And Competitiveness - Special Provisions For Business in Germany's Environmental Tax Reform
8. What is the Most Effective Tax Scheme to Reduce Electricity-Related Greenhouse Gas Emissions?
9. The Use of Environmental Taxation Incentives to Foster Investment into Renewable Energy: Challenges and the Way Forward
10. New Economic Instruments to Foster Renewable Sources o f Energy: an EC Law Approach
11. Tax Incentives for Renewable Energies as a Means of Fostering Sustainable Development in Spain
12. Fiscal Instruments to Promote Renewable Energy in the Netherlands and why They Were not Continued
13. Harnessing the Wind: The Role of Tax Incentives as a Strand in the Reins
14. Influence of Tax Policy on Green Power Utilization: An Empirical Investigation of Consumer Preferences
III. ENVIRONMENTAL TAXATION AND ECONOMIC CONSIDERATIONS
15. Environmental Taxes and International Competitiveness: Do WTO Border Adjustment Rules Constrain Policy Choices?
16. The Impact of Environmental Taxes and Regulatory Policies on Economic Growth
17. Double Dividends in a World with Natural Capital
18. The Effect on Market Structure as a New Decision Factor for Choosing Among Pollution-Emission Taxes and Permits
IV. NATIONAL EXPERIENCES WITH ENVIRONMENTAL TAX
INSTRUMENTS
19. When Should We Use Taxes to Address Environmental Issues? A Policy Framework And Practical Agenda for Australia
20. Taxation and The Environment: The Challenges for Tax Administration (The Australian Perspective)
21. The Oecd Critique of Australia - Some Responses
22. Practical Lessons From Applying Environmental Taxes and Market Based Instruments in NSW
23. Paying For Planfirst: Financing Reform in Environmental Planning
24. Environmental Taxation Implications Of Using Ethanol as a Biofuel in Road Transport in Australia
25. Use Of Taxation Policy in Encouraging Ecological Sustainable Development - The Australian Tax Treatment of Environmental Impact Assessment Expenditure
26. Advancing Biodiversity Conservation In Canada Through Ecological Fiscal Reform - The Current Situation and Future Potential"
27. Holding Up The Sky: Protecting China's Natural Environment
28. Can a Constitutional Reform Help Implementing Ecotaxes ? Lessons From The French Experience
29. Implementing Environment Policy-Mixes In France and Overcoming Competitiveness And Distribution Issues: Application to Agriculture
30. The Economic Effects Of An Environmental Tax Reform In Germany
31. Harmful Tax Measures And Greying Of Taxation In The Netherlands: What Went Wrong?
32. Environmental Tax Reform in New Zealand - The Agenda
33. Environmental Taxation in Spain
V. PERSPECTIVES ON ENVIRONMENTAL TAXATION
34. Coase's Curse: How the Coase Theorem Has Biased the Debate of Eco-Instruments And Paralyzed Environmental Policy
35. Public Policy! Front and Center! Can Eco-Taxes Counter Subsidies?
36. Promoting Environmental Taxes
37. Land Value Taxation the Overlooked but Vital Eco-Tax
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