Critical Issues in Environmental Taxation

Volume IV: International and Comparative Perspectives
Erscheinungsjahr 2007
ISBN: 978-0-19-923126-3
Verlag: Oxford University Press

Buch, Englisch, 654 Seiten, Format (B × H): 162 mm x 240 mm, Gewicht: 1085 g

Volume 4 in the Critical Issues in Environmental Taxation series provides a peer-reviewed selection of papers on environmental taxation written by experts from around the world. Selected from papers delivered at the Annual Global Conference on Environmental Taxation, they cover the theory of environmental taxation, countries' experiences of specific environmental taxes, proposed environmental taxes, and evaluations of the role of taxation compared with other environmental instruments. The book provides an interdisciplinary approach to environmental taxation, drawing on the fields of economics, law, political science, and accounting. Each volume in the series reflects the theme of the conference from which the papers are drawn, as well as other broader themes. Volume 4 will focus on the role of taxation in promoting renewable energy, but also includes a number of papers on other topics related to environmental taxation. Written predominantly by academics, the papers provide in-depth analysis that will provide a valuable resource to people interested in environmental taxation.

Autoren/Hrsg.

Deketelaere, Kurt

Milne, Janet E.

Kreiser, Lawrence A.

Ashiabor, Hope

Fachgebiete

• Geowissenschaften Umweltwissenschaften Umweltschutz, Umwelterhaltung
• Rechtswissenschaften Öffentliches Recht Umweltrecht Umweltrecht allg., Technikrecht, Immissionsschutzrecht
• Geowissenschaften Umweltwissenschaften Umweltpolitik, Umweltprotokoll
• Geowissenschaften Umweltwissenschaften Umweltverschmutzung, Umweltkriminalität, Umweltrecht
• Geowissenschaften Umweltwissenschaften Umweltmanagement, Umweltökonomie
• Wirtschaftswissenschaften Volkswirtschaftslehre Umweltökonomie
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
• Sozialwissenschaften Politikwissenschaft Regierungspolitik Umwelt- und Gesundheitspolitik
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

- PART I: LEGAL ISSUES

- 1: David G. Duff and Andrew J. Green: Wind Power in Canada

- 2: José Juan González M.: Legal mechanisms to promote the use of renewable sources of energy in Mexico: The role of taxation

- 3: Abdul Haseeb Ansari: Tax incentives to renewable energy sources in Malaysia: A critical appraisal

- 4: Kai Schlegelmilch: Introducing a Kerosene Tax: Attitudes of European and Other Countries and New Legal Possibilities of the EU Energy Tax Directive

- 5: Janet E. Milne: Violating the Polluter-Pays Principle? Two Case Studies of United States Tax Incentives for Alternative Energy

- 6: Rowena Cantley-Smith: Environmental Regulation of Australian Energy Markets: Are Mandatory Renewable Targets Effective in reducing Greenhouse Gas Emissions?

- 7: Claudia Dias Soares: The case of renewable energy sources in the European Union: Between market liberalization and public intervention

- 8: Kenneth R. Richards: Environmental Taxes in the United States

- 9: Willemien du Plessis: Recent Developments in the Use of Environmental and Energy Taxes in South Africa

- 10: Denise D. Fort: The Use of Environmental Taxes as a Water Management Strategy

- 11: Anna Mortimore: Australia's greenhouse measures provide the answer to reducing greenhouse gas emissions - the alternative to 'environmentally related taxes'?

- 12: Pedro M. Herrera, Pablo Chico and Amparo Grau: Taxation of Energy-Related Risk Activities

- 13: Natalie P. Stoianoff and Andrew H. Kelly: Conserving Native Vegetation on Private Land: Subsidising Sustainable Use of Biodiversity?

- PART II: ECONOMIC ISSUES

- 14: Mikael Skou Andersen: External effects from power production and the treatment of wind energy (and other renewables) in the Danish energy taxation system

- 15: Larry Kreiser, Hans Sprohge, Julsuchada Sirisom and Bill Butcher: Considerations Against Tax Incentives for Energy from Open-Loop Biomass

- 16: Michael Kohlhaas and Stefan Bach: The effect of special provisions in the framework of energy taxes on the environmental effectiveness - The case of Germany

- 17: Vojtech Máca, Hana Foltýnová and J. Bruha: Tackling the growth in international road haulage using economic instruments: A case of the Czech Republic

- 18: Stefan Weishaar: CO2 emission allowance allocation mechanisms, allocative efficiency and the environment

- PART III: ENVIRONMENTAL OR ENERGY ISSUES

- 19: Patrik Söderholm and Kristina Ek: The Political Economy of Integrating Markets for Tradable Renewable Energy Credits: Lessons from the Swedish-Norwegian Case

- 20: Karolien Verhaegen, Leonardo Meeus and Ronnie Belmans: Towards an international certificate system - The stimulating example of Belgium

- 21: Anselm Görres and Jacqueline Cottrell: Green Subsidies: Politically popular, economically costly, environmentally ambiguous

- PART IV: POLITICAL OR SOCIOLOGICAL ISSUES

- 22: Julie A. Lockhart: Environmental taxation: a tool to advance eco-justice?

- 23: Rahmat Tavallali and Paul Lee: Tax incentives Policy for Fuel Efficiency: Does It Really Work?

- 24: Patrik Söderholm and Anna Christiernsson: Environmental Taxation of Fertilizers in Europe: Policy Design, Outcome and Future Potential

- 25: Amy Taylor, Matthew Bramley and Mark Winfield: Government Spending on Canada's Oil and Gas industry: Undermining Canada's Kyoto Commitments

Über Autor(innen)

Kurt Deketelaere is Full Professor of Law and Director of the Institute for Environmental and Energy Law at the Faculty of Law of the University of Leuven (Leuven, Belgium). He is also the expert-senior legal adviser at the Private Office of the Flemish Minister for Environment and Energy, and Visiting Professor of Law at the European University College Brussels. He has been Visiting Professor of Law at the law faculties of the University of Sydney and Macquarie University, and a visiting Senior Research Fellow at the Institute of Advanced Legal Studies of the University of London. In August 2007 he will be Visiting Professor of Law at the Faculty of Law of the National University of Singapore.

Professor Janet E. Milne teaches environmental tax policy and land use law at Vermont Law School, one of the leading law schools for environmental law in the United States. She is the founder of the law school's Environmental Tax Policy Institute. She previously served as tax legislative assistant to United States Senator Lloyd Bentsen, advising on matters he handled as Chair of the Senate Finance Committee, and was a tax attorney at Covington & Burling in Washington, D.C. She was a judicial clerk for Frank M. Coffin, Chief Judge of the United States Court of Appeals for the First Circuit, and received her J.D. from Georgetown University Law Center, where she was an editor of the Georgetown Law Journal.

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 and the Naval Postgraduate School in Monterey, California. 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 US Federal Taxation textbooks.

Hope Ashiabor is an Associate Professor of Law at Macquarie University, Sydney, Australia, where he teaches taxation law and international tax. He was engaged as a consultant to the OECD Environment Directorate on a project dealing with border tax adjustments and environmentally related taxes, and on an Ausaid project with the Fiji Islands Inland Revenue and Customs Department on an international transfer pricing project. He hosted the Fourth Annual Conference on Environmental Taxation Issues in Sydney in 2003. He has written extensively and prepared public submissions on different aspects of the role of fiscal instruments in managing the challenges of environmental degradation. Prior to joining Macquarie University, Hope worked as a State Attorney with the Plateau State Ministry of Justice, Nigeria. Before that he was an in-house counsel with a commercial bank.