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Environmental Taxation and Climate Change

Achieving Environmental Sustainability through Fiscal Policy

Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor, Janet E. Milne (Herausgeber)

Buch | Hardcover

256 Seiten

2011
Edward Elgar Publishing Ltd (Verlag)
978-0-85793-786-5 (ISBN)

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Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioral strategies, as well as many other relevant topics.

This up-to-date and well-informed book will appeal to policy makers in government as well as students, researchers and academics in environmental law and other academic disciplines.

Contributors include: H.W. Batt, C.M. Black, N.A. Braathen, F. Carraro, E. Cela, J. de Cendra de Larragan, D. Gee, J.T. Geekie, S.-A. Joseph, S. Kaneko, A. Kennedy, H.S. Kwon, P.J. Lee, G. Panella, S.-J. Park, W. Phromlah, R. Schalkenbach, J. Sirisom, S. Speck, H. Sprohge, R.O. Tavallali, R.H. Weber, M. Yamazaki, A. Zatti

Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Julsuchada Sirisom, Lecturer of Accountancy, Mahasarakham University, Thailand, Hope Ashiabor, Dr., University of New South Wales Business School, Australia and Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US

Contents:

Foreword
Nils Axel Braathen

Preface

PART I: ENVIRONMENTAL TAXATION OVERVIEW
1. Carbon-related Taxation in OECD Countries and Interactions between Policy Instruments
Nils Axel Braathen

2. Implications of Environmental Tax Reforms: Revisited
Stefan Speck and David Gee

3. Comparisons between the Cap and Trade System and Carbon Taxation: Is the USA Ready for a Carbon Tax?
Paul J. Lee, Rahmat O. Tavallali, Hai Sook Kwon and John T. Geekie

PART II: ENVIRONMENTAL TAXATION POLICY CONSIDERATIONS
4. Innovative Taxation Strategies Supporting Climate Change Resilience
Rolf H. Weber

5. Why Should There Always be a Loser in Environmental Taxation?
Sally-Ann Joseph

6. Behavioural Strategies to Support Climate Change Resilience
Amanda Kennedy and Wanida Phromlah

PART III: ENVIRONMENTAL TAXATION AND LAND MANAGEMENT
7. Taxing Land Rents for Urban Livability and Sustainability
H. William Batt

8. Land Management and Local Taxation in Italy
Giorgio Panella, Andrea Zatti and Fiorenza Carraro

PART IV: ENVIRONMENTAL TAXATION AND NATURAL RESOURCES
9. Coal Mining: The Neglected Environmental Threat
Hans Sprohge and Julsuchada Sirisom

10. Great Lakes Water Quality and Restoration Programs
Rahmat O. Tavallali and Paul J. Lee

11. The Use of Market based Mechanisms to Bolster Forest Carbon
Celeste M. Black

PART IV: OTHER ENVIRONMENTAL TAXATION SCHEMES
12. Price Signal or Tax Signal? An International Panel Data Analysis on Gasoline Demand Reaction
Seung-Joon Park

13. The CDM and the Built Environment
Javier de Cendra de Larragán

14. CGE Analysis of Border Tax Adjustments
Masato Yamazaki

15. Effectiveness of the Danish Packaging Tax
Enian Cela and Shinji Kaneko

Index

Erscheint lt. Verlag	30.9.2011
Reihe/Serie	Critical Issues in Environmental Taxation series
Verlagsort	Cheltenham
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Naturwissenschaften ► Biologie ► Ökologie / Naturschutz
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	0-85793-786-3 / 0857937863
ISBN-13	978-0-85793-786-5 / 9780857937865
Zustand	Neuware