Description
Book SynopsisGreenhouse gas concentrations are rapidly increasing and pathways to limit global warming require fundamental economic transitions.
Green Deals in the Making addresses the challenges and opportunities associated with the implementation of Green Deals, in particular the use of market-based instruments.
Expert contributors shed light on the complexities arising for the implementation of Green Deals in times of the context of the ongoing Covid-19 pandemic, which puts considerable strains on national economies. Chapters present theory and empirical analysis of green pricing instruments and national experiences, assessing the critical issue of finance and recycling carbon tax revenue. The book concludes with an analysis of key issues relating to circular economy considerations and plastics in achieving Green Deal goals. A critical analysis of important topics is presented including green fiscal reform, carbon taxation and sustainable urbanism.
This timely book will be of great interest to researchers, students and scholars interested in environmental policy, tax and law, as well as the industry sector, policy makers and government officials.
Trade Review‘This volume of Critical Issues in Environmental Taxation
collects some very instructive chapters highlighting the opportunities for implementing Green Deals. The authors cover a wide aspect of the prevailing challenges by analysing national experiences from all over the world. A special focus is given to different market-based instrument schemes applied in Europe.’ -- Stefan Ulrich Speck, European Environment Agency, Denmark
Table of ContentsContents: Preface xi PART I GREEN DEALS AND COVID-19 RECOVERY 1 Environmental taxation from a European Union perspective, after the Covid-19 crisis 2 Alberto Comelli 2 Environmental and energy taxation in the context of the EU Green Deal and the recovery plan: the case of Spain 14 Álvaro Antón Antón PART II GREEN DEALS – CARBON PRICING INSTRUMENTS AND EXPERIENCES 3 Abatement in the EU ETS – evidence from Austria 29 Claudia Kettner and Daniela Kletzan-Slamanig 4 Implementing green deals in developing countries: the case of the Mexican pilot emissions trading scheme 46 Bahareh Ghafouri, Joseph Dellatte and Sven Rudolph 5 Environmental neutrality: redesigning EU VAT neutrality to support the implementation of the European Green Deal 62 Francesco Cannas and Matteo Fermeglia 6 Possibilities for a green fiscal reform in Brazil 80 Maria Carolina Maldonado Mendonça Kraljevic 7 A review of recent experiences with carbon taxation and revenue recycling – lessons for implementation in Eastern European countries 96 Mikael Skou Andersen 8 Sustainable urbanism, land value taxation and green deals 112 Paulo Carvalho PART III FINANCING GREEN DEALS 9 Green finance: contribution to climate policy, supporting factors and barriers 127 Daniela Kletzan-Slamanig and Angela Köppl 10 Greening South Africa’s economy through carbon tax revenue recycling 141 Ashley Baldwin and Lee-Ann Steenkamp PART IV GREEN DEALS: CIRCULAR ECONOMY AND PLASTICS 11 An analysis of the Brazilian experience of plastic recycling taxation 158 Lucas N. Holanda 12 Plastic free but no free trade? 170 Rodolfo Salassa Boix 13 Are plastic taxes environmental or fiscal measures? A legal analysis of the Italian and Spanish cases under the circular economy strategy 185 Marta Villaz Ezcurra and Marina Bisogno Index
