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Taxation and the Green Growth Challenge
Taxation and the Green Growth Challenge addresses the pressing issue of how economic growth can be compatible with the fight against climate change, while protecting the environment as much as possible. The book shows how decision-makers must account for the legal value of the environment as being of benefit to future generations.
More Information
Critical Acclaim
Contributors
Contents
More Information
Taxation and the Green Growth Challenge addresses the pressing issue of how economic growth can be compatible with the fight against climate change, while protecting the environment as much as possible. The book shows how decision-makers must account for the legal value of the environment as being of benefit to future generations.
With a broad approach, and a combination of legal and economic points of view, chapters discuss which tax instruments enable us to combine economic growth and environmental protection in a balanced way. This discerning book identifies the tax instruments that permit a comprehensive arrangement of underlying economic and political interests, with a view to pursuing the UN’s and EU’s ambitious environmental goals. The impressive selection of contributors also reflect on global initiatives and legislation as well as exploring new environmental strategies.
This book will be of great interest to researchers and scholars who wish to analyse in-depth environmental and natural resource taxation issues, including energy taxation and carbon pricing, as well as the circular economy and green taxes in the context of wider tax reforms. It will also appeal to industry advisors, policymakers and government officials.
With a broad approach, and a combination of legal and economic points of view, chapters discuss which tax instruments enable us to combine economic growth and environmental protection in a balanced way. This discerning book identifies the tax instruments that permit a comprehensive arrangement of underlying economic and political interests, with a view to pursuing the UN’s and EU’s ambitious environmental goals. The impressive selection of contributors also reflect on global initiatives and legislation as well as exploring new environmental strategies.
This book will be of great interest to researchers and scholars who wish to analyse in-depth environmental and natural resource taxation issues, including energy taxation and carbon pricing, as well as the circular economy and green taxes in the context of wider tax reforms. It will also appeal to industry advisors, policymakers and government officials.
Critical Acclaim
‘Prof. Alberto Comelli and his team have produced an outstanding volume – covering taxation for the global challenge of green growth. Chapters written by a distinguished group of international scholars range from carbon pricing and carbon border adjustments, to green hydrogen, energy taxation reform, and controlling waste. Focusing on green growth, the chapters provide a thorough analysis of the challenges, existing and emerging solutions, and detailed recommendations for future work.’
– Roberta Mann, University of Oregon, School of Law, US
‘The Critical Issues in Environmental Taxation is a yearly state of the art publication that reflects on the key issues currently occupying the minds of academics, government officials and policymakers in the field of environmental taxation. I would highly recommend it to any tax professional suffering from fear of missing out in relation to this rapidly developing but ever-so-relevant subject.’
– Tatiana Falcao, Coordinator, Coalition of Finance Ministers for Climate Action (CFMCA), World Bank
‘This publication includes a range of interesting analyses giving valuable insights to the green growth topic. There are different ways to make the green train gain speed and the articles can give policymakers well-reasoned input on suitable tools to apply in their national tool-boxes.’
– Susanne Åkerfeldt, Senior Adviser, Swedish Ministry of Finance and Co-coordinator of the UN Subcommittee on Environmental Tax Issues
– Roberta Mann, University of Oregon, School of Law, US
‘The Critical Issues in Environmental Taxation is a yearly state of the art publication that reflects on the key issues currently occupying the minds of academics, government officials and policymakers in the field of environmental taxation. I would highly recommend it to any tax professional suffering from fear of missing out in relation to this rapidly developing but ever-so-relevant subject.’
– Tatiana Falcao, Coordinator, Coalition of Finance Ministers for Climate Action (CFMCA), World Bank
‘This publication includes a range of interesting analyses giving valuable insights to the green growth topic. There are different ways to make the green train gain speed and the articles can give policymakers well-reasoned input on suitable tools to apply in their national tool-boxes.’
– Susanne Åkerfeldt, Senior Adviser, Swedish Ministry of Finance and Co-coordinator of the UN Subcommittee on Environmental Tax Issues
Contributors
Contributors: Carlos Araújo Leonetti, Marina Bisogno, Michael Böheim, Giulia Boletto, Cristina Brandimarte, Antonella Caiumi, Jingfei Che, Jacqueline Cottrell, María de los Angeles Diez Moreno, Olimpia Fontana, María Amparo Grau Ruiz, Yanmin He, Martino Heher, Claudia Kettner, Sabine Kirchmayr, Daniela Kletzan Slamaning, Angela Köppl, Alberto Majocchi, Alessia Marano, Stella Müller, Rafaela Cristina Oliari, Alexander Rimböck, Rodolfo Salassa Boix, Reinhard Schanda, Magit Schratzenstaller, Franz Sinabell, Cristina Trenta, Thomas Voit, Marie Wettingfeldt, Andrea Zatti
Contents
Contents:
Foreword: Taxation and green growth – the role of carbon pricing xiii
Alberto Majocchi
PART I GREEN GROWTH CHALLENGE GENERAL ISSUES
1 Taxation for green growth: a mission-oriented approach 2
Rafaela Cristina Oliari and Carlos Araújo Leonetti
2 Multilevel inconsistencies in environmental taxation:
some evidence from the Italian case 15
Andrea Zatti
3 The role of taxation in the ecological transition: the social
and solidarity economy (SSE) perspective 35
Giulia Boletto
PART II GREEN GROWTH, CARBON PRICING AND CBAM
4 Carbon Border Adjustment Mechanism: potential and
critical aspects 54
Olimpia Fontana
5 The Achilles heel of border carbon adjustments:
unintended effects on developing countries 69
María Amparo Grau Ruiz
PART III GREEN GROWTH, TAX INCENTIVES AND SUBSIDIES
6 Green hydrogen mitigates the EU’s energy dependence
and leads to climate neutrality in 2050 85
María de los Angeles Diez Moreno
7 Climate-counterproductive subsidies in Austria – an
economic and legal assessment of the status quo and
reform options 100
Daniela Kletzan-Slamanig, Angela Köppl, Franz Sinabell,
Reinhard Schanda, Martino Heher, Alexander Rimböck,
Stella Müller, Thomas Voit and Sabine Kirchmayr
PART IV GREEN GROWTH AND ENERGY TAXATION
8 Time for a windfall profit tax? Electricity market design
in times of crises 114
Claudia Kettner, Michael Böheim and Margit Schratzenstaller
9 Impact of an energy taxation reform on Italian
corporations: simulation results using the Istat-Matis.b model 131
Cristina Brandimarte and Antonella Caiumi
10 Negative externalities in the transport sector: European
efforts to align transport prices with external costs through
market-based instruments 145
Marina Bisogno
PART V GREEN GROWTH, CIRCULAR ECONOMY
AND TAX REFORMS
11 The new Spanish tax on waste within the framework of
the European Union goals on the circular economy 160
Rodolfo Salassa Boix
12 Green tax reform in China: from pollution discharge fee
system to environmental protection tax 171
Yanmin He and Jingfei Che
PART VI GREEN GROWTH, TAXATION AND CASE STUDIES
13 The role of EU taxation for a more sustainable fashion industry 184
Cristina Trenta
14 The definition of waste for the purposes of its possible
taxation: the Italian experience between European profiles
and possible comparisons 199
Alessia Marano
15 Environmental taxation on oil and gas extraction in
Senegal in the context of fiscal stabilization in oil and gas
contracts 214
Jacqueline Cottrell and Marie Wettingfeldt
Index 231
Foreword: Taxation and green growth – the role of carbon pricing xiii
Alberto Majocchi
PART I GREEN GROWTH CHALLENGE GENERAL ISSUES
1 Taxation for green growth: a mission-oriented approach 2
Rafaela Cristina Oliari and Carlos Araújo Leonetti
2 Multilevel inconsistencies in environmental taxation:
some evidence from the Italian case 15
Andrea Zatti
3 The role of taxation in the ecological transition: the social
and solidarity economy (SSE) perspective 35
Giulia Boletto
PART II GREEN GROWTH, CARBON PRICING AND CBAM
4 Carbon Border Adjustment Mechanism: potential and
critical aspects 54
Olimpia Fontana
5 The Achilles heel of border carbon adjustments:
unintended effects on developing countries 69
María Amparo Grau Ruiz
PART III GREEN GROWTH, TAX INCENTIVES AND SUBSIDIES
6 Green hydrogen mitigates the EU’s energy dependence
and leads to climate neutrality in 2050 85
María de los Angeles Diez Moreno
7 Climate-counterproductive subsidies in Austria – an
economic and legal assessment of the status quo and
reform options 100
Daniela Kletzan-Slamanig, Angela Köppl, Franz Sinabell,
Reinhard Schanda, Martino Heher, Alexander Rimböck,
Stella Müller, Thomas Voit and Sabine Kirchmayr
PART IV GREEN GROWTH AND ENERGY TAXATION
8 Time for a windfall profit tax? Electricity market design
in times of crises 114
Claudia Kettner, Michael Böheim and Margit Schratzenstaller
9 Impact of an energy taxation reform on Italian
corporations: simulation results using the Istat-Matis.b model 131
Cristina Brandimarte and Antonella Caiumi
10 Negative externalities in the transport sector: European
efforts to align transport prices with external costs through
market-based instruments 145
Marina Bisogno
PART V GREEN GROWTH, CIRCULAR ECONOMY
AND TAX REFORMS
11 The new Spanish tax on waste within the framework of
the European Union goals on the circular economy 160
Rodolfo Salassa Boix
12 Green tax reform in China: from pollution discharge fee
system to environmental protection tax 171
Yanmin He and Jingfei Che
PART VI GREEN GROWTH, TAXATION AND CASE STUDIES
13 The role of EU taxation for a more sustainable fashion industry 184
Cristina Trenta
14 The definition of waste for the purposes of its possible
taxation: the Italian experience between European profiles
and possible comparisons 199
Alessia Marano
15 Environmental taxation on oil and gas extraction in
Senegal in the context of fiscal stabilization in oil and gas
contracts 214
Jacqueline Cottrell and Marie Wettingfeldt
Index 231
