Handbook Of Research On Environmental Taxation
Janet E. Milne
, Mikael S. Andersen
Edited by Janet E. Milne, Professor of Law, Vermont Law School, US and Mikael Skou Andersen, Professor in Policy Analysis, Department of Environmental Science, Aarhus University, Denmark
|2012 528 pp Hardback 978 1 84844 997 8
|2014 Paperback 978 1 78471 759 9
|ebook isbn 978 1 78195 214 6
Hardback £150.00 on-line price £135.00
Paperback £40.00 on-line price £32.00
Series: Elgar original reference
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‘The Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.’
– Wallace Oates, University of Maryland, College Park, US
Contributors: M.S. Andersen, H. Ashiabor, J.-P. Barde, N.A. Braathen, N. Chalifour, P. Ekins, M.G. Faure, O. Godard, M.A. Grau-Ruiz, P.M. Herrera Molina, M. Jaccard, W.K. Jaeger, K. Kosonen, Å. Löfgren, M. Mehling, J.E. Milne, A. Muller, H.Ø. Nielsen, B.E. Olsen, T. Palmer-Tous, J. Pavel, P. Preiss, A. Riera-Font, M. Rodi, R. Sairinen, K. Schlegelmilch, C.D. Soares, S. Speck, T. Sterner, P. Thalmann, E. Traversa, L. Vítek, H. Vollebergh, H. Vos, S.E. Weishaar, Y. Xu
Full table of contents
The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.
The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future.
With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.
1. This Book’s Approach to Environmental Taxation
Janet E. Milne
PART I: CONCEPTUAL FOUNDATIONS
2. Introduction to Environmental Taxation Concepts and Research
Janet E. Milne and Mikael Skou Andersen
3. Economic Principles of Environmental Fiscal Reform
Jean-Philippe Barde and Olivier Godard
4. Legal Authority to Enact Environmental Taxes
Michael Rodi and Hope Ashiabor
PART II: DESIGN
5. Design Options and their Rationales
Pedro M. Herrera Molina
6. Earmarking Revenues from Environmentally Related Taxes
Claudia Dias Soares
7. Designing Environmental Taxes in Countries in Transition: A Case Study of Vietnam
Michael Rodi, Kai Schlegelmilch and Michael Mehling
8. Externality Research
PART III: ACCEPTANCE
9. Regressivity of Environmental Taxation: Myth or Reality?
10. The Political Acceptability of Carbon Taxes: Lessons from British Columbia
11. Gaining Intergovernmental Acceptance: Legal Rules Protecting Trade
Birgitte Egelund Olsen
12. The Double Dividend Debate
William K. Jaeger
13. The Political Economy of Environmental Taxation
Nils Axel Braathen
PART IV: IMPLEMENTATION
14. Multilevel Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax Instruments
Nathalie Chalifour, María Amparo Grau-Ruiz and Edoardo Traversa
15. Transaction Costs of Environmental Taxation: The Administrative Burden
Jan Pavel and Leoš Vítek
16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of Approaches
Teresa Palmer-Tous and Antoni Riera-Font
17. Environmental Taxation in China: The Greening of an Emerging Economy
18. A Review of Selected Databases on Market-based Instruments
PART V: IMPACT
19. Decoupling: Is There a Separate Contribution from Environmental Taxation?
Adrian Muller, Åsa Löfgren and Thomas Sterner
20. The Role of Environmental Taxation in Spurring Technological Change
21. Impacts on Competitiveness: What do we know from Modeling?
Paul Ekins and Stefan Speck
PART VI: POLICY MIX
22. The Role of Environmental Taxation: Economics and the Law
Michael G. Faure and Stefan E. Weishaar
23. Regulatory Reform and Development of Environmental Taxation: The Case of Carbon Taxation and Ecological Tax Reform in Finland
24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing?
Helle Ørsted Nielsen
25. Global Environmental Taxes
PART VII: CONCLUSION
26. The Future Agenda for Environmental Taxation Research
Mikael Skou Andersen and Janet E. Milne