Print page

Environmental Taxation and the Law

Edited by Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US
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.
Two volume set
Extent: 1,824 pp
Hardback Price: $880.00 Web: $792.00
Publication Date: 2017
ISBN: 978 1 78536 199 9
Availability: In Stock
$0.00

Buy the E-Book @ paperback price

Join our mailing list

  • Environment
  • Environmental Law
  • Law - Academic
  • Environmental Law
  • Tax Law and Fiscal Policy
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.

‘A fascinating and important collection on an issue of increasing urgency. This superb book should be of keen interest to policymakers and academics alike.’
– Cass R. Sunstein, Harvard Law School, US

‘Environmental taxes and other harm charges represent a core strategy for improved environmental protection in the 21st century. From carbon pricing to effluent fees, these volumes bring together a set of thoughtful perspectives and cutting-edge case studies that illuminate how economic incentives can reframe environmental regulation and deliver much better outcomes.’
– Daniel C. Esty, Yale University, US

‘The papers in these exquisite volumes, expertly selected by an editor who is a giant in the field, show the deep waters that continue to exist between scholarly insight and political reality of taxing environmental externalities. Given that various novel forms of environmental taxation are starting to be rolled out, this collection could not be more timely.’
– Geert van Calster, KU Leuven, Belgium


48 articles, dating from 1973 to 2016
Contributors include: J. Alm, N. Chalifour, S. Charnovitz, P. Demaret, A. Green, M. Rodi, M. Skou Andersen, D. Weisbach, J.B. Wiener, Y. Xu
Contents:

Introduction Janet E. Milne

PART I DESIGN OF ENVIRONMENTAL TAXATION
A. Fundamental Design Principles
1. Federica Pitrone (2015), ‘Defining “Environmental Taxes”: Input from the Court of Justice of the European Union’, Bulletin for International Taxation, 1, January, 58–64

2. Thomas A. Barthold (1994), ’Issues in the Design of Environmental Excise Taxes’, Journal of Economic Perspectives, 8 (1), Winter, 133–51

3. Janet E. Milne (2003), ‘Environmental Taxation: Why Theory Matters’, in Janet Milne, Kurt Deketelaere, Larry Kreiser and Hope Ashiabor (eds), Critical Issues in Environmental Taxation: International and Comparative Perspectives: Volume I, Part I, Chapter I, Richmond, UK: Richmond Law and Tax Ltd, 3–26

4. James Alm and H. Spencer Banzhaf (2012), ‘Designing Economic Instruments for the Environment in a Decentralized Fiscal System’, Journal of Economic Surveys, 26 (2), April, 177–202

B. Design Choices in Theory and Practice: A Case Study of Carbon Taxes
5. Gilbert E. Metcalf and David Weisbach (2009), ‘The Design of a Carbon Tax’, Harvard Environmental Law Review, 33 (2), 499–556

6. David G. Duff (2008), ‘Carbon Taxation in British Columbia’, Vermont Journal of Environmental Law, 10 (1), 87–107

7. David A. Weisbach (2012), ‘Carbon Taxation in the EU: Expanding the EU Carbon Price’, Journal of Environmental Law, 24 (2), July, 183–206
8. Mikael Skou Andersen (2015), ‘Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden’, European Taxation, 55 (6), June, 235–44

9. Sijbren Cnossen and Herman Vollebergh (1992), ‘Toward a Global Excise on Carbon’, National Tax Journal, XLV (1), March, 23–36

10. Iñaki Bilbao Estrada and Pasquale Pistone (2013), ‘Global CO2 Taxes’, Intertax, 41 (1), January, 2–14

C. Design of Environmental Tax Expenditures
11. Tracey M. Roberts (2016), ‘Picking Winners and Losers: A Structural Examination of Tax Subsidies to the Energy Industry’, Columbia Journal of Environmental Law, 41 (1), Winter, 63–137

12. Ellen Zweibel and Karen J. Cooper (2010), ‘Charitable Gifts of Conservation Easements: Lessons from the US Experience in Enhancing the Tax Incentive’, Canadian Tax Journal, 58 (1), 25–61

13. Marta Villar Ezcurra (2014), ‘EU State Aid and Energy Policies as an Instrument of Environmental Protection: Current Stage and New Trends’, European State Aid Law Quarterly, 13 (4), 665–76

14. Brian Galle (2012), ‘The Tragedy of the Carrots: Economics and Politics in the Choice of Price Instruments’, Stanford Law Review, 64 (4), April–May, 797–850

PART II LEGAL AUTHORITY TO USE ENVIRONMENTAL TAXATION
A. Significance of Legal and Institutional Arrangements
15. Michael Rodi and Hope Ashiabor (2012), ‘Legal Authority to Enact Environmental Taxes’, in Janet E. Milne and Mikael Skou Andersen (eds), Handbook of Research on Environmental Taxation, Part I, Chapter 4, Cheltenham UK and Northampton, MA, USA: Edward Elgar Publishing, 59–81

16. Per G. Fredriksson and Daniel L. Millimet (2004), ‘Comparative Politics and Environmental Taxation’, Journal of Environmental Economics and Management, 48 (1), July, 705–22

B. Legal Implications of a “Tax”
17. John Snape (2007), ‘The Green Taxes of the Brown Chancellorship, 1997–2007’, Environmental Law and Management, 19 (4), 143–58

18. Janet E. Milne (2013), ‘The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes’, Environmental Law Reporter, 43 (5), May, 10406–13

C. Allocation of Legal Authority Among Levels of Government
19. Kirsten Borgsmidt (1999), ‘Ecotaxes in the Framework of Community Law’, European Environmental Law Review, 8 (10), October, 270–81

20. Nathalie J. Chalifour (2008), ‘Making Federalism Work for Climate Change: Canada’s Division of Powers over Carbon Taxes’, National Journal of Constitutional Law, 22 (2), October, 119–214

21. José Marcos Domingues (2012), ‘Tax System and Environmental Taxes in Brazil: The Case of the Electric Vehicles in a Comparative Perspective with Japan’, Osaka University Law Review, 59 (2), February, 37–56

22. Yan Xu (2011), ‘China’s “Stir Fry” of Environmentally Related Taxes and Charges: Too Many Cooks at Work’, Journal of Environmental Law, 23 (2), July, 255–83

23. Leyla Ates (2015), ‘Environmental Taxation in Turkey’, in Rodolfo Salassa Boix (ed.), La Protección Ambiental a Través del Derecho Fiscal (Environmental Protection through Tax Law), Part III, Córdoba, Argentina: Advocatus Ediciones, 239–57

24. Andrew J. White, III (2007), ‘Decentralised Environmental Taxation in Indonesia: A Proposed Double Dividend for Revenue Allocation and Environmental Regulation’, Journal of Environmental Law, 19 (1), 43–69

PART III IMPLEMENTATION CONSIDERATIONS
A. Factors that Affect the Design and Use of Environmental Taxation
25. Susan Rose-Ackerman (1973), ‘Effluent Charges: A Critique’, Canadian Journal of Economics, VI (4), November, 512–28

26. Nathalie J. Chalifour (2010), ‘A Feminist Perspective on Carbon Taxes’, Canadian Journal of Women and the Law, 22 (1), January, 169–212

27. Veronika Chobotová (2013), ‘The Role of Market-Based Instruments for Biodiversity Conservation in Central and Eastern Europe’, Ecological Economics, 95, November, 41–50

B. Legal Compliance and Enforcement
28. Nthati Rametse (2015), ‘Measuring the Costs of Implementing the Former Carbon Tax for Australian Liable Entities’, New Zealand Journal of Taxation Law and Policy, 21, June, 190–213

29. Dwight V. Denison and Robert J. Eger III (2000), ‘Tax Evasion from a Policy Perspective: The Case of the Motor Fuels Tax’, Public Administration Review, 60 (2), March–April, 163–72

30. James Alm and Jay Shimshack (2014), ‘Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings’, Foundations and Trends® in Microeconomics, 10 (4), December, i–iii, 209–74



Volume II

Contents:

Introduction An introduction to both volumes by the editor appears in Volume I

PART I THE WTO AND ENVIRONMENTAL TAXATION
A. The WTO Framework for Environmental Taxation
1. Simonetta Zarrilli (2003), ‘Domestic Taxation of Energy Products and Multilateral Trade Rules: Is This a Case of Unlawful Discrimination?’, Journal of World Trade, 37 (2), 359–94

2. Francesco Sindico (2006), ‘Climate Taxes and the WTO: Is the Multilateral Trade Regime a Further Obstacle for Efficient Domestic Climate Policies?’, EcoLomic Policy and Law: Journal of Trade and Environment Studies, 3 (8), December, 1–24

B. Legality of Border Tax Adjustments for Environmental Taxes
3. Paul Demaret and Raoul Stewardson (1994), ‘Border Tax Adjustments under GATT and EC Law and General Implications for Environmental Taxes’, Journal of World Trade, 28 (4), 5–65

4. Gavin Goh (2004), ‘The World Trade Organization, Kyoto and Energy Tax Adjustments at the Border’, Journal of World Trade, 38 (3), 395–423

5. Charles E. McLure, Jr (2011), ‘The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma’, Florida Tax Review, 11 (4), 221–94

C. A Focus on Like Products and PPMs
6. Reinhard Quick and Christian Lau (2003), ‘Environmentally Motivated Tax Distinctions and WTO Law: The European Commission’s Green Paper on Integrated Product Policy in Light of the “Like Product-“ and “PPM-“ Debates’, Journal of International Economic Law, 6 (2), June, 419–58

7. Steve Charnovitz (2002), ‘The Law of Environmental “PPMs” in the WTO: Debunking the Myth of Illegality’, Yale Journal of International Law, 27 (1), 59–110

8. Adrian Emch (2005), ‘Same Same But Different? Fiscal Discrimination in WTO Law and EU Law: What Are “Like” Products?’, Legal Issues of Economic Integration, 32 (4), 369–415

D. Challenges of Implementing Border Tax Adjustments for Carbon Pricing
9. Javier de Cendra (2006), ‘Can Emissions Trading Schemes be Coupled with Border Tax Adjustments? An Analysis vis-à-vis WTO Law’, Review of European Community and International Environmental Law, 15 (2), July, 131–45

10. Charles E. McLure, Jr (2012), ‘Could VAT Techniques Be Used To Implement Border Carbon Adjustments? Illustration of VATs and VATCATs – Expanded Version’, Bulletin for International Taxation, 66 (8), June, 1–19

11. Carol McAusland and Nouri Najjar (2015), ‘The WTO Consistency of Carbon Footprint Taxes’, Georgetown Journal of International Law, 46 (3), 765–801

12. Joost Pauwelyn (2013), ‘Carbon Leakage Measures and Border Tax Adjustments under WTO Law’, in Geert Van Calster and Denise Prévost (eds), Research Handbook on Environment, Health and the WTO, Part III, Chapter 15, Cheltenham, UK and Northampton, MA, USA: Edward Elgar Publishing, 448–506

E. Subsidies
13. Andrew Green (2006), ‘Trade Rules and Climate Change Subsidies’, World Trade Review, 5 (3), November, 377–414

PART II LEGAL FRAMEWORKS FOR ASSESSING THE CHOICE OF INSTRUMENT
A. Legal Institutions
14. Jonathan Baert Wiener (1999), ‘Global Environmental Regulation: Instrument Choice in Legal Context’, Yale Law Journal, 108, 677–800

B. Standards for Assessment
15. Michael Faure (2012), ‘Effectiveness of Environmental Law: What Does the Evidence Tell Us?’, William and Mary Environmental Law and Policy Review, 36 (2), Winter, 293–336

16. Shi-Ling Hsu (2004), ‘Fairness Versus Efficiency in Environmental Law’, Ecology Law Quarterly, 31 (2), March, 303–401

17. Andrew Green (2006), ‘You Can’t Pay Them Enough: Subsidies, Environmental Law, and Social Norms’, Harvard Environmental Law Review, 30 (2), 407–40

C. Position Within the Law
18. Todd S. Aagaard (2014), ‘Environmental Law Outside the Canon’, Indiana Law Journal, 89 (3), 1239–98

Index