Carbon Pricing

Design, Experiences and Issues

Larry Kreiser, Mikael S. Andersen, Birgitte E. Olsen, Stefan Speck, Janet E. Milne (Herausgeber)

Buch | Hardcover

256 Seiten

2015
Edward Elgar Publishing Ltd (Verlag)
978-1-78536-022-0 (ISBN)

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Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, as well as how to utilize the financial proceeds in the best possible way for society.The world has recently witnessed a significant downward adjustment in fossil fuel prices, which has negative implications for the future of our environment. In light of these negative developments, it is important to understand the benefits of environmental sustainability through well-documented research. This discerning book considers the design of carbon taxes and examines the consequential outcomes of different taxation compositions as regulatory instruments. Expert contributors assess a variety of national experiences to provide an empirical insight into the use of carbon taxes, emissions trading, energy taxes and excise taxes. The overarching discussion concludes that successful policies used by some countries can be implemented in other jurisdictions with minimum new research and experimentation.

This astute work will benefit scholars, practitioners and policymakers alike with an interest in the fields of environmental law, environmental economics, sustainable development and taxation law.

Contributors: B. Bahn-Walkowiak, J. Bruha, H. Bruhova-Foltýnovà, B. Butcher, M. Calaf Forn, N. Chalifour, S. Cheng, E. Croci, S. Elgie, E. Guglyuvatyy, M. Jofra Sora, C. Kettner, K. Kratena, E. Meyer, I. Meyer, S. Onoda, J. Papy, T.F. Pedersen, V. Pisa, I. Puig Ventosa, A. Ravazzi Douvan, M. Sargl, K. Schlegelmilch, M.W. Sommer, N.P. Stoianoff, P. ten Brink, W.E. Weishaar, H. Wilts, S. Withana, Sirini, G. Wittmann, A. Wolfsteiner

Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Mikael Skou Andersen, Professor of Environmental Policy Analysis, Birgitte Egelund Olsen, Professor of Law, Aarhus University, Stefan Speck, Project Manager, European Environment Agency (EEA) Denmark, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Hope Ashiabor, Dr., University of New South Wales Business School, Australia

Contents:

Foreword By Mikael Skou Andersen

Preface

PART I CARBON TAXES AND EMISSIONS TRADING
1. A Template for the World: British Columbia’s Carbon Tax Shift
Thomas F. Pedersen and Stewart Elgie

2. The Cost of Enforcing Carbon Pricing Mechanisms: A Comparison of the British Columbia Carbon Tax and the Québec Emissions Trading System
Nathalie Chalifour and Jacques Papy

3. Fault Lines Between Fees and Taxes: Legal Obstacles for Linking
Stefan E. Weishaar

4. Policy Changes on Ecological Tax Reform/Carbon Tax in Germany and Japan
Shinji Onoda and Kai Schlegelmilch

5. The EU Emission Trading Scheme: First Evidence on Phase 3
Claudia Kettner

6. The Regensburg Model: Emissions Trading Between Countries Based on a Global CO2 Budget, National Emission Pathways and Gradual Climate Justice
Manfred Sargl, Andreas Wolfsteiner and Günter Wittmann

7. Carbon Tariffs and Developing Countries: The Case for Special and Differential Treatment
Selina Cheng and Bill Butcher

PART II ENERGY AND EXCISE TAXES
8. Reforming The EU Vat System to Support the Transition to a Low-Carbon and Resource Efficient Economy
Bettina Bahn-Walkowiak and Henning Wilts

9. Long-Term Climate Mitigation and Energy Use in Austria: The Impacts of Carbon and Energy Prices
Kurt Kratena, Ina Meyer and Mark Wolfgang Sommer

10. Urban Road Pricing: The Experience of Milan
Edoardo Croci and Aldo Ravazzi Douvan

11. Motor Fuel Taxation in Central Europe and International Tax Competition: Simulation of Motor Fuel Tax Harmonization
Jan Brůha, Hana Brůhova-Foltýnovà and Vitězslav Piša

PART III ANALYZING POLICY CHOICES
12. Climate Change Law and Policy Making: The Utility of the Delphi Method
Evgney Guglyuvatyy and Natalie P. Stoianoff

13. Motivating Environmental Tax Reform Through Coalitions of Like-Minded Countries
Sirini Withana and Patrick Ten Brink

14. Developments and Opportunities for an Ecological Tax Reform in Spain
Ignasi Puig Ventosa, Eike Meyer, Marta Jofra Sora and Maria Calaf Forn

Index

Reihe/Serie	Critical Issues in Environmental Taxation series
Verlagsort	Cheltenham
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Naturwissenschaften ► Biologie ► Ökologie / Naturschutz
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Öffentliches Recht ► Umweltrecht
	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	1-78536-022-1 / 1785360221
ISBN-13	978-1-78536-022-0 / 9781785360220
Zustand	Neuware