Description
Book SynopsisA review of the literature on environmental taxes, focusing on European experiences, and analysing how such taxes can contribute to green causes as well as reducing the tax burden from ordinary taxation. The authors examine the potential ''double dividend'' from tax reform for helping the environment, reducing unemployment and encouraging growth.
Table of ContentsPreface; L.Castellucci A. Markandya PART I: GENERAL ISSUES Environmental Taxation: What Have We Learned in the Last Thirty Years? A.Markandya Market-Based Instruments in CEE Countries: Much Ado About Nothing; M. Scasny V. Maca PART II: DISTRIBUTIONAL ISSUES Environmental Fiscal Reform in East and Southern Africa and its Effects on Income Distribution; D. Slunge T. Sterner Environmental Quality and Income Inequality: The Impact of Redistribution on Direct Household Emissions in Italy; L. Castellucci , A. d'Amato M. Zoli PART III: CARBON TAXATION Carbon Pricing as an Effective Instrument of Climate Policy: Searching for an Optimal Policy Instrument; A. Ansuategi I. Galarraga Green Taxes on Aviation: The Case of Italy. The Proposal of the Green Taxation Matrix; A. Markandya E. C. Ricci Is it Time for a Revival of ETR in Italy? Energy Elasticities and Factor Substitutability for Manufacturing Firms; R. Bardazzi , F. Oropallo M.G. Pazienza Financing Public Expenditure via Emissions Taxation under International Emissions Trading: Is there any Scope for Emission Tax Harmonization? A. d'Amato A. Spisto
