Description
Book Synopsis'Green taxation is an important subject. Recently in the UK, HM Treasury set out a definition of environmental taxes for the UK and has sought to increase the proportion of tax revenue raised by environmental taxation. This is part of the EU agreement to encourage ''green tax'' reforms and increase their effectiveness. Globally, there is renewed interest in the implementation of environmental taxation and measuring the greening of the tax system. Increasing concerns over the costs and impact of climate change and over reliance on carbon energy have underlined the need for suitable strategies. It is proposed that a percentage of GDP will be allocated to tax revenues from green taxation. This is a timely volume and provides well informed case studies and analytical discourse that covers in breadth the various forms of green taxation. These essays are from leading scholars in the field. Policy makers, lawyers, economists and political scientists will find the essays rewarding, informative and essential reading.'- John McEldowney, University of Warwick, UK
Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental areas - including transport, nuclear power, and water and waste management - to achieve sustainability.
Containing topical chapters written by environmental experts, the book covers a number of key issues, including: interaction of biofuels and EU state aid rules; territorial differences for transport fuel demand; electric vehicles, taxation and electricity transmission; public policy issues on the disposal of high-level radioactive waste in Japan; landfill and waste incineration taxes; and many other topics.
This insightful study will appeal to policymakers in government, as well as to students and academics in environmental law, environmental economics and environmental sustainability.
Contributors include: A. Anton Anton, K. Bachus, S. Bassi, N.A. Braathen, M. Burguillo, P. del Rio, J.M. Domingues, A. Fuenmayor, A.C. Gonzalez Martinez, M.A. Grau Ruiz, M. Jofra Sora, M. Jorge, R. Lafuente, S. Lee, J.E. Milne, R. Palanca-Tan, S.-J. Park, L.A. Pecorelli-Peres, I. Pisano, C. Priego, I. Puig Ventosa, D. Romero, E.E. Steinhilber, J. Truby, K. Ueta, J.R. Voegele, E. Watkins, R.H. Weber
Trade Review‘Green taxation is an important subject. Recently in the UK, HM Treasury set out a definition of environmental taxes for the UK and has sought to increase the proportion of tax revenue raised by environmental taxation. This is part of the EU agreement to encourage “green tax” reforms and increase their effectiveness. Globally, there is renewed interest in the implementation of environmental taxation and measuring the greening of the tax system. Increasing concerns over the costs and impact of climate change and over reliance on carbon energy have underlined the need for suitable strategies. It is proposed that a percentage of GDP will be allocated to tax revenues from green taxation. This is a timely volume and provides well informed case studies and analytical discourse that covers in breadth the various forms of green taxation. These essays are from leading scholars in the field. Policy makers, lawyers, economists and political scientists will find the essays rewarding, informative and essential reading.’ -- John McEldowney, University of Warwick, UK
Table of ContentsContents: Preface PART I: MEASURING GREEN TAXES 1. Improving the Methodology for Measuring the Greening of the Tax System Kris Bachus 2. New Information in the OECD Database on Instruments Used for Environmental Policy Nils Axel Braathen PART II: ACHIEVING SUSTAINABLE MOBILITY 3. Promotion of Biofuels and EU State Aid Rules: The Case of Spain Álvaro Antón Antón 4. Territorial Differences for Transport Fuel Demand in Spain: An Econometric Study Pablo del Río, Desiderio Romero, Marta Jorge and Mercedes Burguillo 5. Environmental Concern and Sustainability: When Citizens Assess Urban Mobility, Do They Consider the Environment? Ignacio Pisano, Regina Lafuente and Carlos Priego 6. Taxing Malls: Ways to Achieve Sustainable Urban Mobility and Transport María Amparo Grau Ruiz PART III: NEW APPROACHES TO SUSTAINABLE MOBILITY 7. Electric Vehicles: Plugging into the US Tax Code Janet E. Milne 8. Electric Vehicles, Taxes and Public Policies in Brazil José Marcos Domingues and Luiz Artur Pecorelli-Peres 9. Automobile Taxation in Spain: Recent Reforms and Future Proposals Amadeo Fuenmayor 10. Fiscal Tools for Inclusion of GCC States in the Global Environmental Programme: Focus Upon New Vehicle Imports Jon Truby PART IV: ENCOURAGING NEW RENEWABLE TECHNOLOGIES 11. Taxation and Electricity Transmission: Bringing Wind Energy onto the Grid Emily E. Steinhilber and Jonathan R. Voegele 12. Public–Private Partnerships as Incentive to Foster Sustainable Technologies Rolf H. Weber PART V: NUCLEAR POWER EXTERNALITIES 13. Public Policy Issues on the Disposal of High-level Radioactive Waste in Japan Soocheol Lee and Kazuhiro Ueta 14. Fueling Meltdown: Nuclear Tax and Subsidy in Japan Seung-Joon Park PART VI: WATER AND WASTE MANAGEMENT 15. Looking for Evidence of Landfill Tax Effectiveness in the European Union Samuela Bassi and Emma Watkins 16. Landfill and Waste Incineration Taxes in Catalonia, Spain Ignasi Puig Ventosa, Ana Citlalic González Martínez and Marta Jofra Sora 17. Raw Water Pricing for Ground Water Preservation: A Policy Advocacy Exercise in CDO, Philippines Rosalina Palanca-Tan Index
