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Green Fiscal Reform for a Sustainable Future

Reform, Innovation and Renewable Energy Edited by Natalie P. Stoianoff, Professor of Law and Director, Intellectual Property Program, University of Technology Sydney, Australia, Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Bill Butcher, Director of Coursework Programs, Taxation and Business Law, University of New South Wales, Australia, 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
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.
Extent: 256 pp
Hardback Price: $126.00 Web: $113.40
Publication Date: 2016
ISBN: 978 1 78643 118 9
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  • Environment
  • Environmental Economics
  • Environmental Law
  • Environmental Politics and Policy
  • Management Natural Resources
  • Law - Academic
  • Environmental Law
  • Tax Law and Fiscal Policy
  • Politics and Public Policy
  • Environmental Politics and Policy
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.

A comprehensive range of green economic instruments is evaluated, covering emissions trading schemes, energy tax systems, global natural resource consumption taxes and fiscal intervention. The contributions from leading environmental taxation scholars consider thought-provoking innovations in policy and law to deal with climate change and explore a range of fiscal strategies designed to mitigate the negative and maximise the positive effects of a carbon economy.

This is a vital reference work for students and academics in environmental law, economics and sustainability, and will serve as an excellent guide for policy makers and those involved in fiscal reform.
‘This book is an obligatory reference for students, policymakers​ ​and academics in environmental law, economics and​ ​sustainability and will serve as an excellent guide for those​ ​involved in fiscal reforms. All in all, the sum effect of this​ ​collection of chapters is a volume that offers thought​ ​provoking​ ​contributions for shaping future environmental​ ​tax policy.’
– ​Marta Vilar, Journal of Environmental Studies and Sciences

‘Readers with an interest in how climate mitigation policy is being designed in countries especially outside of Europe, including the extent to which market-based instruments are applied, will be richly rewarded by this volume. Providing novel insights on Australia, Japan, China, Latin America as well as European countries, it addresses more generically the feasibility of unilateral action in a globalized world committed to free trade.’
– Mikael Skou Andersen, Aarhus University, Denmark

‘This book clearly and helpfully lays out the political and institutional context in which climate policy has been made in countries around the world. Don’t expect stylized theories here. There’s reality instead, as convoluted as it comes.’
– Richard S.J. Tol, University of Sussex, UK and Vrije Universiteit Amsterdam, the Netherlands

‘This is another collection of superb up-to-date commentary around the environment and environmental taxation specifically. As the world moves towards ever greater uncertainty and concern about the environment we need to project much more intellectual capital to persuading the still considerable number of disbelievers that we humans are warming the earth up and must do something to stop that happening. I commend this collection of papers and encourage everyone to spend some time reading the contents of this book.’
– Chas Roy-Chowdhury, Association of Chartered Certified Accountants, UK

‘This book will remain a useful resource for academics and students, and perhaps even the more policy-wonkery minded of the social movement/non-governmental organisation sphere.’
– Local Environment
Contributors: C. Brandimarte, J. Brůha, H. Brůhová-Foltýnová, L. del Federico, A. Gerbeti, S. Giorgi, E. Guglyuvatyy, S.-A. Joseph, C. Kettner, D. Kletzan-Slamanig, D. Leary, Y. Motoki, A. Naito, P. Pearce, V. Píša, N.P. Stoianoff, S.L. Tan, X. Wang, S. Wright, J. Wu, Z. Yang











Contents:

Preface

Part I Fiscal Carbon Policy Development
1. A Good F.A.C.T. For Climate Change Mitigation
Cristina Brandimarte

2. Tax Credit Hypothesis to Coordinate EU - ETS And EU Energy Tax System
Lorenzo del Federico and Silvia Giorgi

3. Carbon Policy in Australia – A Political History
Evgeny Guglyuvatyy and Natalie P. Stoianoff

4. Trends in the Greening of Energy and Vehicle Tax Systems - Japan and the EU
Aya Naito and Yuko Motoki

Part II Trade, Taxation and Sustainability
5. CO2 in Goods
Agime Gerbeti

6. The Global Natural Resource Consumption Tax
Sally-Ann Joseph

7. Potential Environmental Impacts of the Australia-South Korea Free Trade Agreement and Fiscal Intervention
Seck L. Tan

8. The Impact of Environmental Taxes on Enterprise Behavior and Competitiveness – China’s iron and steel industry
Jian Wu, Xiao Wang and Zhe Yang

Part III National Experiences with Fuel and Energy Pricing
9. Distributional Effects of Motor Fuel Taxation in the Czech Republic
Jan Brůha, Hana Brůhová-Foltýnová and Vítězslav Píša

10. Renewable Electricty Support in the EU – What Lessons Can Be Learned?
Claudia Kettner and Daniela Kletzan-Slamanig

11. Protecting Australian Gas Resource and the Need to Reserve and Promote the Use of Natural Gas for Australian Industries
Prafula Pearce

Part IV Evaluating Green Economic Instruments
12. The Australian Renewable Energy Target Scheme: A Case Study of the Impact of Uncertainty on a Market Based Mechanism.
David Leary

13. Economic Instruments in Pollution Law in New South Wales, Australia: A Case for Greater Use and Refinement
Sarah Wright

Index