Environmental Taxation in the Pandemic Era

Opportunities and Challenges

Hope Ashiabor, Janet E. Milne, Mikael Skou Andersen (Herausgeber)

Buch | Hardcover

288 Seiten

2021
Edward Elgar Publishing Ltd (Verlag)
978-1-80088-850-0 (ISBN)

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At a time when climate change and the Covid-19 pandemic pose a global existential threat, this timely and important book explores how policy responses to a pandemic create both opportunities and challenges for the increased use of environmental pricing instruments, such as carbon taxes, and tradable permit schemes, and targeted green fiscal incentives.

The chapters provide an important foundation of knowledge and analysis about how a pandemic affects environmental tax policy. They identify lessons from policy makers’ responses to the management of the pandemic and implications for addressing the threat of climate change and other environmental challenges. They highlight the need for environmental pricing instruments in the mix of policy instruments even in the wake of a pandemic. They present theory and empirical analysis, and they feature a number of country-specific case studies, including the experience of developing countries.

This book takes readers into the important and unprecedented circumstances of our time where pandemic policy meets environmental policy for the short and long terms. It will be of great interest to researchers, students and scholars in environmental policy, tax and law, as well as the industry sector, policy makers and government officials.

Edited by Hope Ashiabor, Dr., University of New South Wales Business School, Australia, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark

Contents:

Foreword: fake twins x
by Christian de Perthuis

PART I CARBON TAX THEORY IN THE PANDEMIC ERA
1 A post-crisis assessment of carbon taxation for members of
the Coalition of Finance Ministers for Climate Action 3
Simon Black and Ian Parry
2 Setting a price for carbon to achieve carbon neutrality in
the European Union 21
Alberto Majocchi
3 The Green New Dividend: a cost neutral market-based
alternative to the Green New Deal 35
Russell Mendell

PART II COVID-19 AND EU-WIDE TAX POLICIES
4 100 years of externalities 50
Astrid Ladefoged and Mirka Janda
5 Promoting a green economic recovery from the Corona crisis 67
Holger Bär, Matthias Runkel and Kai Schlegelmilch
6 Reconciling EU tax and environmental policies: VAT as
a vehicle to boost green consumerism under the EU Green Deal 82
Francesco Cannas and Matteo Fermeglia

PART III CARBON PRICING IN LATIN AMERICA IN
THE PANDEMIC ERA
7 Carbon pricing in Perú: a matter of climate justice in the
Covid-19 context 97
Carlos Trinidad Alvarado and Daniela Soberón Garreta
8 The Carbon Tax in Argentina is sick with COVID-19 112
Rodolfo Salassa Boix
9 Public finance, taxation, and environment post-Covid-19:
perspectives for Brazil 127
Daniel Giotti de Paula and Lígia Barroso Fabri
10 Tax incentives for electric vehicles and biofuels:
a Brazilian case study 141
Rafaela Cristina Oliari, Carlos Araújo Leonetti and Elena Aydos

PART IV EUROPEAN NATIONAL CASE STUDIES
11 Environmental taxation in an age of COVID-19: an Italian
approach 156
Alberto Comelli
12 COVID-19 and urban mobility: has the time come for
a paradigmatic shift? The potential of environmental tax
policies in the pandemic age 170
Marina Bisogno

PART V ENVIRONMENTAL SUPPORT SCHEMES IN
THE MIDST OF THE PANDEMIC
13 A taxonomy of environmentally sustainable activities to
orient Covid-19 tax measures to environmental objectives 185
Sébastien Wolff
14 Assessing public aid for true green digital recovery:
a matter of good tax governance in the European Union 199
Marta Villar Ezcurra and María Amparo Grau Ruiz
15 The purposefulness and serviceability of renewable energy
support schemes in view of the COVID-19 crisis 215
Theodoros G. Iliopoulos

PART VI LESSONS FOR ALLOWANCE TRADING
16 Covid-19 and EU climate change linking 230
Stefan Weishaar
17 Enforcing sustainable auction-based ETS in
a post-COVID-19 world: evidence from and lessons for
Northeast Asia 243
Joseph Dellatte and Sven Rudolph

Index

Erscheinungsdatum	13.08.2021
Reihe/Serie	Critical Issues in Environmental Taxation series
Verlagsort	Cheltenham
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Sonstiges ► Geschenkbücher
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Öffentliches Recht ► Umweltrecht
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	1-80088-850-3 / 1800888503
ISBN-13	978-1-80088-850-0 / 9781800888500
Zustand	Neuware