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.
PART I: LEGAL ISSUES; 1. Wind Power in Canada; 2. Legal mechanisms to promote the use of renewable sources of energy in Mexico: The role of taxation; 3. Tax incentives to renewable energy sources in Malaysia: A critical appraisal; 4. Introducing a Kerosene Tax: Attitudes of European and Other Countries and New Legal Possibilities of the EU Energy Tax Directive; 5. Violating the Polluter-Pays Principle? Two Case Studies of United States Tax Incentives for Alternative Energy; 6. Environmental Regulation of Australian Energy Markets: Are Mandatory Renewable Targets Effective in reducing Greenhouse Gas Emissions?; 7. The case of renewable energy sources in the European Union: Between market liberalization and public intervention; 8. Environmental Taxes in the United States; 9. Recent Developments in the Use of Environmental and Energy Taxes in South Africa; 10. The Use of Environmental Taxes as a Water Management Strategy; 11. Australia's greenhouse measures provide the answer to reducing greenhouse gas emissions - the alternative to 'environmentally related taxes'?; 12. Taxation of Energy-Related Risk Activities; 13. Conserving Native Vegetation on Private Land: Subsidising Sustainable Use of Biodiversity?; PART II: ECONOMIC ISSUES; 14. External effects from power production and the treatment of wind energy (and other renewables) in the Danish energy taxation system; 15. Considerations Against Tax Incentives for Energy from Open-Loop Biomass; 16. The effect of special provisions in the framework of energy taxes on the environmental effectiveness - The case of Germany; 17. Tackling the growth in international road haulage using economic instruments: A case of the Czech Republic; 18. CO2 emission allowance allocation mechanisms, allocative efficiency and the environment; PART III: ENVIRONMENTAL OR ENERGY ISSUES; 19. The Political Economy of Integrating Markets for Tradable Renewable Energy Credits: Lessons from the Swedish-Norwegian Case; 20. Towards an international certificate system - The stimulating example of Belgium; 21. Green Subsidies: Politically popular, economically costly, environmentally ambiguous; PART IV: POLITICAL OR SOCIOLOGICAL ISSUES; 22. Environmental taxation: a tool to advance eco-justice?; 23. Tax incentives Policy for Fuel Efficiency: Does It Really Work?; 24. Environmental Taxation of Fertilizers in Europe: Policy Design, Outcome and Future Potential; 25. Government Spending on Canada's Oil and Gas industry: Undermining Canada's Kyoto Commitments