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Green Taxation and Environmental Sustainability

Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Ana Yábar Sterling, Professor of Applied Economics, Complutense University of Madrid, Spain, Pedro Herrera, Assistant Professor of Taxation and Financial Law, National Distance University (UNED), Spain, Janet E. Milne, Professor of Law, Vermont Law School, US and Hope Ashiabor, Associate Professor of Law, Macquarie University, Australia
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.
Extent: 304 pp
Hardback Price: £85.00 Online: £76.50
Publication Date: 2012
ISBN: 978 1 78100 902 4
Availability: In Stock

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  • Economics and Finance
  • Environmental Economics
  • Public Finance
  • Environment
  • Climate Change
  • Environmental Economics
  • Law - Academic
  • Tax Law and Fiscal Policy
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.

Containing topical chapters written by environmental experts, the book covers a number of key issues, including: interaction of biofuels and EU state aid rules; territorial differences for transport fuel demand; electric vehicles, taxation and electricity transmission; public policy issues on the disposal of high-level radioactive waste in Japan; landfill and waste incineration taxes; and many other topics.

This insightful study will appeal to policy makers in government, as well as to students and academics in environmental law, environmental economics and environmental sustainability.
‘Green taxation is an important subject. Recently in the UK, HM Treasury set out a definition of environmental taxes for the UK and has sought to increase the proportion of tax revenue raised by environmental taxation. This is part of the EU agreement to encourage “green tax” reforms and increase their effectiveness. Globally, there is renewed interest in the implementation of environmental taxation and measuring the greening of the tax system. Increasing concerns over the costs and impact of climate change and over reliance on carbon energy have underlined the need for suitable strategies. It is proposed that a percentage of GDP will be allocated to tax revenues from green taxation. This is a timely volume and provides well informed case studies and analytical discourse that covers in breadth the various forms of green taxation. These essays are from leading scholars in the field. Policy makers, lawyers, economists and political scientists will find the essays rewarding, informative and essential reading.’
– John McEldowney, University of Warwick, UK
Contributors: A. Antón Antón, K. Bachus, S. Bassi, N.A. Braathen, M. Burguillo, P. del Río, J.M. Domingues, A. Fuenmayor, A.C. González Martínez, M.A. Grau Ruiz, M. Jofra Sora, M. Jorge, R. Lafuente, S. Lee, J.E. Milne, R. Palanca-Tan, S.-J. Park, L.A. Pecorelli-Peres, I. Pisano, C. Priego, I. Puig Ventosa, D. Romero, E.E. Steinhilber, J. Truby, K. Ueta, J.R. Voegele, E. Watkins, R.H. Weber


1. Improving the Methodology for Measuring the Greening of the Tax System
Kris Bachus

2. New Information in the OECD Database on Instruments Used for Environmental Policy
Nils Axel Braathen

3. Promotion of Biofuels and EU State Aid Rules: The Case of Spain
Álvaro Antón Antón

4. Territorial Differences for Transport Fuel Demand in Spain: An Econometric Study
Pablo del Río, Desiderio Romero, Marta Jorge and Mercedes Burguillo

5. Environmental Concern and Sustainability: When Citizens Assess Urban Mobility, Do They Consider the Environment?
Ignacio Pisano, Regina Lafuente and Carlos Priego

6. Taxing Malls: Ways to Achieve Sustainable Urban Mobility and Transport
María Amparo Grau Ruiz

7. Electric Vehicles: Plugging into the US Tax Code
Janet E. Milne

8. Electric Vehicles, Taxes and Public Policies in Brazil
José Marcos Domingues and Luiz Artur Pecorelli-Peres

9. Automobile Taxation in Spain: Recent Reforms and Future Proposals
Amadeo Fuenmayor

10. Fiscal Tools for Inclusion of GCC States in the Global Environmental Programme: Focus Upon New Vehicle Imports
Jon Truby

11. Taxation and Electricity Transmission: Bringing Wind Energy onto the Grid
Emily E. Steinhilber and Jonathan R. Voegele

12. Public–Private Partnerships as Incentive to Foster Sustainable Technologies
Rolf H. Weber

13. Public Policy Issues on the Disposal of High-level Radioactive Waste in Japan
Soocheol Lee and Kazuhiro Ueta

14. Fueling Meltdown: Nuclear Tax and Subsidy in Japan
Seung-Joon Park

15. Looking for Evidence of Landfill Tax Effectiveness in the European Union
Samuela Bassi and Emma Watkins

16. Landfill and Waste Incineration Taxes in Catalonia, Spain
Ignasi Puig Ventosa, Ana Citlalic González Martínez and Marta Jofra Sora

17. Raw Water Pricing for Ground Water Preservation: A Policy Advocacy Exercise in CDO, Philippines
Rosalina Palanca-Tan