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Critical Issues in Environmental Taxation provides valuable insights and analysis for legislators, policy makers and academics addressing the challenges of pursuing and achieving environmental goals through taxation policy.
List of contents
- I ROLE OF ENVIRONMENTAL TAXATION IN THE PORTFOLIO OF POLICY INSTRUMENTS
- 1: Environmental Taxation: Why Theroy Matters
- 2: Comparative Benefits and Optimal Use of Environmental Taxes
- 3: Why Pollution Taxes Cannot Replace Command and Control Regulation
- 4: The Instrument Choice Game: When Do Environmental Taxes Win?
- II LEGAL LIMITS ON GOVERNMENTAL POWER TO USE ENVIRONMENTAL TAXATION
- 1: The Division of Fiscal Competencies in Belgium and its Influence on the Use of Environmental Taxes
- 2: Legal Limits on the Competence of Governments in Europe: Spain
- 3: Constitiution Constraints to the Implementation of an Integrated Environmental Tax Management Policy: The Australian Experience
- 4: Constitutional Constraints for Environmental Taxation in Mexico
- III POLICIES AND POLITICS OF ENERGY TAXATION
- 1: Energy Taxes in the EU - A Case Study of Environmental Taxation at a Supranational Level
- 2: CO2 Taxation in the Nordic Countries: Results and Methodological Caveats
- 3: Finnish Energy Taxation: How Well Has It Worked?
- 4: The History of the Dutch Regulatory Energy Tax
- 5: Imput Versus Output Taxation of Electricity in France
- 6: United States Biomass Tax Credits in Search of a Taxpayer
- 7: Rehabilitation of Mining Sites in Australia: Tax, Accounting and Serving the Environment
- IV NATIONAL EXPERIENCES WITH POLLUTION TAXATION
- 1: Institutional Obstacles to Environmental Taxation in The Former Soviet Union
- 2: National Experiences in Central and Eastern Europe with Pollution Taxes
- 3: Environmental Taxation in Japan and a Proposal for Policy Mix
- V TRADE LIMITS ON THE USE OF ENVIRONMENTAL TAXATION
- 1: Topsy-turvy: The European Court of Justice and Border (Energy) Tax Adjustments - Should the World Trade Organization Follow Suit?
- 2: Environmental Taxes and Border Tax
Summary
Critical Issues in Environmental Taxation provides valuable insights and analysis for legislators, policy makers and academics addressing the challenges of pursuing and achieving environmental goals through taxation policy. It contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars representing various jurisdictions worldwide. Their aim is to ensure that by discussing and sharing environmental taxation issues that exist around the world, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. The articles published in this work are based on presentations at the Third Annual Global Conference on Environmental Taxation held in April 2002 in Woodstock, Vermont U.S.A.
