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Carbon Pricing

Design, Experiences and Issues Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Mikael Skou Andersen, Professor of Environmental Policy Analysis, Birgitte Egelund Olsen, Professor of Law, Aarhus University, Stefan Speck, Project Manager, European Environment Agency (EEA) Denmark, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Hope Ashiabor, Associate Professor of Law, Faculty of Business and Economics, Macquarie University, Australia
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.
Extent: 256 pp
Hardback Price: $120.00 Web: $108.00
Publication Date: 2015
ISBN: 978 1 78536 022 0
Availability: In Stock
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  • Economics and Finance
  • Economics of Innovation
  • Environment
  • Energy Policy and Regulation
  • Environmental Law
  • Law - Academic
  • Environmental Law
  • Tax Law and Fiscal Policy
  • Politics and Public Policy
  • Environmental Politics and Policy
Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, as well as 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.

This astute work will benefit scholars, practitioners and policymakers alike with an interest in the fields of environmental law, environmental economics, sustainable development and taxation law.
‘After the drop in the price of oil, the issue of a carbon tax to complement the EU emission trading scheme is coming back to the fore of political debate. In this volume on carbon pricing, the reader can find an excellent mix of economic theory and policy analysis. To anyone interested in this field, this collection of papers represents a very important contribution to an in-depth understanding of the main tools that can be used to successfully fight climate change.’
– Alberto Majocchi, University of Pavia, Italy

‘As someone who has been involved in speaking, disseminating knowledge and engaging with policymakers for the last couple of decades on environmental taxation. I wholeheartedly support and endorse this collection of topical and informative papers . . . a fascinating insight into the latest thinking and research in the field and a highly valued reference source.’
– Chas Roy-Chowdhury, The Association of Chartered Certified Accountants, UK

‘It is clearly an astute work which we think will be of great benefit to scholars, practitioners, forward-thinking politicians and policy makers alike with an interest in the fields as diverse as environmental law, environmental economics, sustainable development and taxation law. Thank you, Elgar, for this new addition to your “Critical Issues in Environmental Taxation” library.’
– The Barrister Magazine


Contributors: B. Bahn-Walkowiak, J. Br?ha, H. Br?hova-Foltýnovà, B. Butcher, M. Calaf Forn, N. Chalifour, S. Cheng, E. Croci, S. Elgie, E. Guglyuvatyy, M. Jofra Sora, C. Kettner, K. Kratena, E. Meyer, I. Meyer, S. Onoda, J. Papy, T.F. Pedersen, V. Piša, I. Puig Ventosa, A. Ravazzi Douvan, M. Sargl, K. Schlegelmilch, M.W. Sommer, N.P. Stoianoff, P. ten Brink, W.E. Weishaar, H. Wilts, S. Withana, Sirini, G. Wittmann, A. Wolfsteiner
Contents:

Foreword By Mikael Skou Andersen

Preface

PART I CARBON TAXES AND EMISSIONS TRADING
1. A Template for the World: British Columbia’s Carbon Tax Shift
Thomas F. Pedersen and Stewart Elgie

2. The Cost of Enforcing Carbon Pricing Mechanisms: A Comparison of the British Columbia Carbon Tax and the Québec Emissions Trading System
Nathalie Chalifour and Jacques Papy

3. Fault Lines Between Fees and Taxes: Legal Obstacles for Linking
Stefan E. Weishaar

4. Policy Changes on Ecological Tax Reform/Carbon Tax in Germany and Japan
Shinji Onoda and Kai Schlegelmilch

5. The EU Emission Trading Scheme: First Evidence on Phase 3
Claudia Kettner

6. The Regensburg Model: Emissions Trading Between Countries Based on a Global CO2 Budget, National Emission Pathways and Gradual Climate Justice
Manfred Sargl, Andreas Wolfsteiner and Günter Wittmann

7. Carbon Tariffs and Developing Countries: The Case for Special and Differential Treatment
Selina Cheng and Bill Butcher

PART II ENERGY AND EXCISE TAXES
8. Reforming The EU Vat System to Support the Transition to a Low-Carbon and Resource Efficient Economy
Bettina Bahn-Walkowiak and Henning Wilts

9. Long-Term Climate Mitigation and Energy Use in Austria: The Impacts of Carbon and Energy Prices
Kurt Kratena, Ina Meyer and Mark Wolfgang Sommer

10. Urban Road Pricing: The Experience of Milan
Edoardo Croci and Aldo Ravazzi Douvan

11. Motor Fuel Taxation in Central Europe and International Tax Competition: Simulation of Motor Fuel Tax Harmonization
Jan Br?ha, Hana Br?hova-Foltýnovà and Vit?zslav Piša

PART III ANALYZING POLICY CHOICES
12. Climate Change Law and Policy Making: The Utility of the Delphi Method
Evgney Guglyuvatyy and Natalie P. Stoianoff

13. Motivating Environmental Tax Reform Through Coalitions of Like-Minded Countries
Sirini Withana and Patrick Ten Brink

14. Developments and Opportunities for an Ecological Tax Reform in Spain
Ignasi Puig Ventosa, Eike Meyer, Marta Jofra Sora and Maria Calaf Forn

Index