Overview

Volume VI in the Critical Issues in Environmental Taxation series contains an interdisciplinary, selection of peer-reviewed papers written by international experts in the field. The volume contains nearly forty articles written by authors representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Eighth Annual Global Conference on Environmental Taxation in October 2007 in Munich, Germany. The book is clearly structured with the articles divided into parts and organised by topic. Part 1 it features analysis of the effect of environmental tax policies on innovation, technology, and competitiveness, Part 2 on implementation issues, Part 3 on issues relating to energy and innovation, Part 4 on land use, planning, and conservation and Part 5 closes with papers dealing with international approaches to environmental taxation that use market-based instruments.The book and its sister volumes in the series are a unique and invaluable resource for anyone interested in the next generation of policy instruments for transitioning to sustainable economies.

Full Product Details

Author:   Jacqueline Cottrell (Project Manager, Green Budget Germany) ,  Janet E. Milne (Professor of Law and Director of The Institute of the Environmental Tax Policy Institute) ,  Hope Ashiabor (Associate Professor of Law, Macquarie Law School, Sydney) ,  Lawrence A. Kreiser (Professor Emeritus of Accounting, Cleveland State University)
Publisher:   Oxford University Press
Imprint:   Oxford University Press
Volume:   VI
Dimensions:   Width: 16.10cm , Height: 5.80cm , Length: 24.10cm
Weight:   1.546kg
ISBN:  

9780199566488

ISBN 10:   0199566488
Pages:   984
Publication Date:   19 March 2009
Audience:   College/higher education ,  Professional and scholarly ,  Undergraduate ,  Postgraduate, Research & Scholarly
Format:   Hardback
Publisher's Status:   Active
Availability:   To order  
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

Innovation, Technology, and Competitiveness 1: Michael Rodi: Innovation, Technology, and the Energy Revolution 2: Nils Axel Braathen: Impacts of Environmental Policy Instruments on Technological Change 3: Katja Schumacher and Michael Kohlhaas: Learning-by-Doing in Wind Electricity Production-Who Learns and Why does it Matter to Differentiate? A Case Study of Germany 4: Terry Barker, Sudhir Junankar, Hector Pollitt, and Philip Summerton: The Macroeconomic Effects of Unilateral Environmental Tax Reforms in Europe, 1995 to 2012 5: Mikael Skou Andersen and Stefan Speck: The Environmental Tax Reforms in Europe: Mitigation, Compensation, and CO2-Stabilization 6: Victoria Alexeeva-Talebi: Unilateral versus Multilateral Climate Change Policy: A Quantitative Economic Analysis of Competitiveness Implications Implementation Issues 7: Giorgio Panella, Andrea Zatti, and Fiorenza Carraro: Green, White and Brown Certificates Working Together: The Italian Experience 8: FJ de Cendra de Larragán: An Analysis of Spain's Legal Framework for the Promotion of Electricity from RES and Energy Efficiency: Positive Effects Achieved So Far and Remaining Legal, Administrative, and Structural Barriers 9: Pedro M Herrera Molina, María Amparo Grau Ruiz, and Pablo Chico de la Cámara: Towards an Environmental Tax on Motor Vehicles (a Proposal of a Community Directive and its Incidence on Spanish autonomous communities) 10: Aldo Ravazzi Douvan and Claudia Cordié: Environmental Fiscal Reform in Italy: Something in the Way ... 11: Jan Pavel and Leos Vítek: Administrative costs of the Czech system of environmental charges 12: Sven Rudolph: The Sky is the Limit or Limits to the Sky? A Political Economy Perspective on Market-Based Environmental Policy Instruments in EU Aviation 13: Michael Böcher: Explaining Policy Change: The Role of Scientific Actors and Policy Entrepreneurs in Theory and Environmental Policy Practice in Germany 14: Jonathan Remy Nash: Public Choice over Efficiency: The Case of Road Traffic Management 15: Shi-Ling Hsu: Psychological Barriers to Gasoline Taxation Energy and Innovation 16: Claudia Dias Soares: Discussing Climate Change Policy Instruments for Energy-Intensive Sectors in the European Union 17: Carol Ní Ghiollarnáth: Direct Fiscal Aid for Renewable Energy Development: A Positive Cue from the Commission? 18: Rolf Iten, Helen Lückge, and Martin Peter: Energy Taxes in Europe-Lessons Learned with Relevance for Switzerland 19: Janet E. Milne: From Simple Concept to Complex Reality: US Tax Incentives to Reduce Household Use of Fossil Fuels 20: Rowena Cantley-Smith: Demanding More: The Role of Demand Management and Improved End-Use Efficiency in Australian Electricity Markets 21: Rossella Bardazzi, Filippo Oropallo, and Maria Grazia Pazienza: . CO2 Emissions in Italy: A Micro-simulation Analysis of Environmental Taxes on Firms' Energy Demand 22: Jon Strand: Energy Efficiency and Renewable Energy Supply for the G-7 Countries, with Emphasis on Germany 23: Nathalie Chalifour and Amy Taylor: Stimulating the Use of Renewable Energy in the Canadian Residential Sector with Economic Instruments 24: Hans Sprohge, Larry Kreiser, Julsuchada Sirisom, and Bill Butcher: Tax Incentives for Ocean Wave Energy Development 25: Anna Mortimore: An Evaluation of the Fiscal Mechanisms Fostering Solar Energy in Australia 26: Rahmat Tavallali, Paul Lee, and Bruce McClain: Ethanol as Renewable Energy: A quantitative Analysis of US Energy Policy Using Corn as an Alternative Fuel 27: Hana Br?hová-Foltýnová and Vojtech Máca: Successes and Failures of Bio-Fuels Promotion in the Czech Republic Land use, planning, and conservation 28: Alberto Majocchi and Andrea Zatti: Land Use, Congestion, and Urban Management 29: Ignasi Puig-Ventosa: The Unsustainable Dependence of Spanish Local Treasuries on Taxes and Charges Related to Construction Activities 30: Eleanor Weston Brown: Transferable Conservation Easement Tax Credits ... The Virginia Experience 31: Joana Calado Araújo Prates and João Joanaz de Melo: Ecoterra Model-Application of Environmental Fiscal Reform in Local Government Financing in Portugal 32: Hana Bruhová-Foltýnová and Jan Bruha: An International Comparison of Factors Influencing Modal Split: Implications for Environmental Taxation Global issues 33: Felix Ekardt and Andrea Schmeichel: Border Tax Adjustments, WTO Law, and Climate Protection 34: Ken Piddington and Frank Scrimgeour: Carbon Emission Rights: The Key to an Optimal Regional Approach to Climate Change? 35: Patricia Blazey: Fiscal and regulatory challenges of managing sinks, with a Focus on Australia 36: Jacqueline Cottrell, Axel Olearius, and Stephanie Lorek: Environmental Fiscal Reform in Developing, Emerging, and Transition Economies 37: Stefan Speck and Anjan Datta: Environmental Fiscal Reform-Differences and Similarities between Developed and Developing Countries, Based on a Case Study of the Current Situation in Sri Lanka 38: Alexander Ross Paterson: On the Road to a Sustainable Transport Sector in South Africa: The Role of Market-Based Instruments 39: Tianbao Qin: Energy Tax: How Far is it from Idea to Practice? Lessons Learned from the Experience in China

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Author Information

Jacqueline Cottrell is Project Manager at Green Budget Germany. Janet Milne is Professor of Law at Vermont Law School in the United States and founder and director of the law school's Environmental Tax Policy Institute. She has taught environmental taxation since 1994 and also teaches land use law. Before joining the Vermont Law School faculty, she served as legislative assistant to Senator Lloyd Bentsen, responsible for matters that the Senator handled as Chairman of the United States Senate's Committee on Finance, and practiced law at Covington & Burling in Washington, D.C. She has also served as Vice Chair of the American Bar Association's Committee on Energy and Environmental Taxes. Hope Ashiabor is an Associate Professor of Law in the Division of Law, at Macquarie University, Sydney, Australia, where he teaches taxation law and international tax. He has written extensively, and prepared public submissions on different aspects of the role of fiscal instruments in managing the challenges of environmental degradation. He has held visiting positions at Cleveland State University, and Walsh University, Ohio. His consulting experience includes work done for the OECD Environment Directorate, Paris, and an Ausaid project with the Fiji Islands Inland Revenue and Customs Department. Prior to joining Macquarie University, Hope worked as a state attorney; and before that was an in-house counsel with a commercial bank. Larry Kreiser, Ph.D., CPA is Professor Emeritus of Accounting and former Chairperson of the Department of Accounting at Cleveland State University, Cleveland, Ohio USA. Prior to CSU, he was on the faculty at the University of Detroit, University of Cincinnati, and Wright State University. He has also worked at Deloitte & Touche, CPAs and the Naval Audit Service in Washington, DC. Dr. Kreiser has held Visiting Professor positions at Deakin University in Geelong, Victoria, Australia, the Naval Postgraduate School in Monterey, California and Mahasarakham University in Mahasarakham, Thailand. During his professional career, Dr. Kreiser has been an author on over fifty professional publications and has made over thirty professional presentations at conferences around the world. He is a contributing author on two widely-used U. S. Federal Taxation textbooks. Kurt Deketelaere is presently Chief of Staff of the Flemish Minister for Public Works, Energy, Environment and Nature (Belgium), and (presently parttime) Full Professor of Law at the Faculty of Law of the University of Leuven (Belgium), where he directs the Institute for Environmental and Energy Law. He was a visiting professor at the Universities of Sydney, Macquari and Singapore, and a visiting senior research fellow at the Institute of Advanced Legal Studies in London. He has written extensively on environmental and energy tax issues.

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