TOTAL: 23
  1. Environmental Border Tax Adjustments and International Trade Law

    Environmental Border Tax Adjustments and International Trade Law

    Alice Pirlot
    This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change. Learn More
    2017   Hardback Price: $ 150.00   Web: $ 135.00
    Availability: In Stock
  2. Environmental Taxation and the Law

    Environmental Taxation and the Law

    Edited by Janet E. Milne
    Economics shapes environmental pricing theory, but the law translates theory into reality. This two-volume collection brings together carefully selected classic and cutting edge articles from around the world that delve into the legal design features of environmental tax instruments, how governments define the legal authority to use environmental taxation, the legal conundrums of border tax adjustments under WTO law and the place of environmental taxation among other environmental regimes. Influential articles cover a wide range of environmental and legal issues that recur across continents, with carbon taxes and climate change taking centre stage as important case studies. Together with an original introduction by the editor, this timely compilation is an essential resource for those working in the field, whether they are trained in law, economics, political science, environmental science or public finance. Learn More
    2017   Hardback Price: $ 880.00   Web: $ 792.00
    Availability: In Stock
  3. Capital Gains Taxation

    Capital Gains Taxation

    Edited by Michael Littlewood, Craig Elliffe
    Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods. Learn More
    2017   Hardback Price: $ 180.00   Web: $ 162.00
    Availability: In Stock
  4. The Green Market Transition

    The Green Market Transition

    Edited by Stefan E. Weishaar, Larry Kreiser, Janet E. Milne, Hope Ashiabor, Michael Mehling
    The Paris Agreement’s key objective is the strengthening of the global response to climate change by transitioning the world to an increasingly green economy. In this book, environmental tax and climate law experts examine carbon taxes energy subsidies, and support schemes for carbon and energy policies. Chapters reflect on the underlying policy dynamics and the constraints of various fiscal measures, and consider the harmonisation of smart instrument mixes. Learn More
    2017   Hardback Price: $ 145.00   Web: $ 130.50
    Availability: In Stock
  5. Judicial Interpretation of Tax Treaties

    Judicial Interpretation of Tax Treaties

    Carlo Garbarino
    Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation. Learn More
    2016   Hardback Price: $ 310.00   Web: $ 279.00
    Availability: In Stock
  6. Green Fiscal Reform for a Sustainable Future

    Green Fiscal Reform for a Sustainable Future

    Edited by Natalie P. Stoianoff, Larry Kreiser, Bill Butcher, Janet E. Milne, Hope Ashiabor
    This timely book focuses on achieving a sustainable future through the reform of green fiscal policy. Green fiscal policies help not only provide the needed financing but may also serve the Sustainable Development Goals adopted by the United Nations in 2015. In this volume environmental tax experts review the development of fiscal carbon policy, consider the impact of green taxation on trade and competition, analyse the lessons learned from national experiences with fuel and energy pricing, and evaluate a variety of green economic instruments. Learn More
    2016   Hardback Price: $ 120.00   Web: $ 108.00
    Availability: In Stock
  7. Market Instruments and the Protection of Natural Resources

    Market Instruments and the Protection of Natural Resources

    Edited by Natalie P. Stoianoff, Larry Kreiser, Bill Butcher, Janet E. Milne, Hope Ashiabor
    Only through a concerted global effort can we protect our natural resources, save our precious natural environment, and indeed our future. But pressures on natural resources come from many directions such as overuse, mismanagement and contamination. This much-needed book reviews and evaluates the use of market and fiscal instruments in protecting our natural resources, from rural to marine environments. Market instruments that are designed to protect the global atmosphere are evaluated, along with carbon instruments and environmental tax incentives. Meanwhile, consideration is given to shifting the tax burden to achieve environmentally responsible outcomes, balancing sustainable use and natural resource protection, and protecting water resources. Learn More
    2016   Hardback Price: $ 125.00   Web: $ 112.50
    Availability: In Stock
  8. International Tax Law

    International Tax Law

    Edited by Reuven S. Avi-Yonah
    In the last 20 years, a critically important argument has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules. Learn More
    2016   Hardback Price: $ 710.00   Web: $ 639.00
    Availability: In Stock
  9. Environmental Pricing

    Environmental Pricing

    Edited by Larry Kreiser, Mikael S. Andersen, Birgitte E. Olsen, Stefan Speck, Janet E. Milne, Hope Ashiabor
    Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in environmental policy integration, to identify the most effective use of taxation and policy for environmental sustainability. Learn More
    2015   Hardback Price: $ 125.00   Web: $ 112.50
    Availability: In Stock
  10. Carbon Pricing

    Carbon Pricing

    Edited by Larry Kreiser, Mikael S. Andersen, Birgitte E. Olsen, Stefan Speck, Janet E. Milne, Hope Ashiabor
    Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, and how to utilize the financial proceeds in the best possible way for society. The world has recently witnessed a significant downward adjustment in fossil fuel prices, which has negative implications for the future of our environment. In light of these negative developments, it is important to understand the benefits of environmental sustainability through well-documented research. This discerning book considers the design of carbon taxes and examines the consequential outcomes of different taxation compositions as regulatory instruments. Expert contributors assess a variety of national experiences to provide an empirical insight into the use of carbon taxes, emissions trading, energy taxes and excise taxes. The overarching discussion concludes that successful policies used by some countries can be implemented in other jurisdictions with minimum new research and experimentation. Learn More
    2015   Hardback Price: $ 120.00   Web: $ 108.00
    Availability: In Stock
  11. International Exchange of Information in Tax Matters

    International Exchange of Information in Tax Matters

    Xavier Oberson
    Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developments, the structure and content of the various existing instruments and models (such as double taxation treaties, TIEA, the multinational convention from the OECD, the European Directives, FATCA and the Swiss Rubik model), and also the new standard toward automatic exchange of information. Xavier Oberson's analysis highlights their interactions and complexities. He concludes by discussing the position and the rights of taxpayers. Learn More
    2015   Hardback Price: $ 125.00   Web: $ 112.50
    Availability: In Stock
  12. Advanced Introduction to International Tax Law

    Advanced Introduction to International Tax Law

    Reuven S. Avi-Yonah
    Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax. Learn More
    2015   Hardback Price: $ 110.00   Web: $ 99.00
    Availability: In Stock
    2015   Paperback Price: $ 24.95   Web: $ 19.96
    Availability: In Stock
  13. Environmental Taxation and Green Fiscal Reform

    Environmental Taxation and Green Fiscal Reform

    Edited by Larry Kreiser, Soocheol Lee, Kazuhiro Ueta, Janet E. Milne, Hope Ashiabor
    Against a backdrop of intense political interest it is more important than ever to explore the role of fiscal policy in achieving environmental sustainability. Environmental Taxation and Green Fiscal Reform skilfully explores the various ranges of environmental and energy policies needed for an environmentally sustainable future. Learn More
    2014   Hardback Price: $ 135.00   Web: $ 121.50
    Availability: In Stock
  14. Corporate Income Taxation in Europe

    Corporate Income Taxation in Europe

    Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck
    This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies. Learn More
    2013   Hardback Price: $ 162.00   Web: $ 145.80
    Availability: In Stock
  15. Market Based Instruments

    Market Based Instruments

    Edited by Larry Kreiser, David Duff, Janet E. Milne, Hope Ashiabor
    This detailed book explores how market based environmental strategies are used in various countries around the world. It investigates how successful sustainability strategies used by one country can be transferred and used successfully in other countries, with a minimum of new research and experimentation. Leading environmental taxation scholars discuss this question and analyse a set of key case studies. Learn More
    2013   Hardback Price: $ 120.00   Web: $ 108.00
    Availability: In Stock
  16. Green Taxation and Environmental Sustainability

    Green Taxation and Environmental Sustainability

    Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera, Janet E. Milne, Hope Ashiabor
    Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental areas – including transport, nuclear power, and water and waste management – to achieve sustainability. Learn More
    2012   Hardback Price: $ 136.00   Web: $ 122.40
    Availability: In Stock
  17. Carbon Pricing, Growth and the Environment

    Carbon Pricing, Growth and the Environment

    Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera, Janet E. Milne, Hope Ashiabor
    The emphasis of the book lies in finding critical solutions to global climate change including chapters on environmental fiscal reform and unemployment in Spain, EU structural and cohesion policy and sustainable development, ecological tax reform in Europe and Asia, Australia’s carbon pricing mechanism, and many other timely topics. Learn More
    2012   Hardback Price: $ 136.00   Web: $ 122.40
    Availability: In Stock
  18. A Dictionary of Taxation, Second Edition

    A Dictionary of Taxation, Second Edition

    Simon James
    This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world. Learn More
    2012   Hardback Price: $ 204.00   Web: $ 183.60
    Availability: In Stock
  19. Tax Free Trade Zones of the World and in the United States

    Tax Free Trade Zones of the World and in the United States

    Susan Tiefenbrun
    This definitive and comprehensive book, with contributions from world-renowned foreign trade zone expert, the late Walter Diamond, provides an up-to-date guide to the free trade zones and subzones in the United States and around the world. Learn More
    2012   Hardback Price: $ 340.00   Web: $ 306.00
    Availability: In Stock
  20. The Elgar Guide to Tax Systems

    The Elgar Guide to Tax Systems

    Edited by Emilio Albi, Jorge Martinez-Vazquez
    Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. Learn More
    2011   Hardback Price: $ 256.00   Web: $ 230.40
    Availability: In Stock