Critical Issues in Environmental Taxation Volume VI: International and Comparative Perspectives

Volume VI in the Critical Issues in Environmental Taxation series contains an interdisciplinary, selection of peer-reviewed papers written by international experts in the field. The volume contains nearly forty articles written by authors representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Eighth Annual Global Conference on Environmental Taxation in October 2007 in Munich, Germany. The book is clearly structured with the articles divided into parts and organized by topic. Part 1 it features analysis of the effect of environmental tax policies on innovation, technology, and competitiveness, Part 2 on implementation issues, Part 3 on issues relating to energy and innovation, Part 4 on land use, planning, and conservation and Part 5 closes with papers dealing with international approaches to environmental taxation that use market-based instruments. The book and its sister volumes in the series are a unique and invaluable resource for anyone interested in the next generation of policy instruments for transitioning to sustainable economies.

Jacqueline Cottrell is Project Manager at Green Budget Germany. Janet Milne is Professor of Law at Vermont Law School in the United States and founder and director of the law school's Environmental Tax Policy Institute. She has taught environmental taxation since 1994 and also teaches land use law. Before joining the Vermont Law School faculty, she served as legislative assistant to Senator Lloyd Bentsen, responsible for matters that the Senator handled as Chairman of the United States Senate's Committee on Finance, and practiced law at Covington & Burling in Washington, D.C. She has also served as Vice Chair of the American Bar Association's Committee on Energy and Environmental Taxes.
Hope Ashiabor is an Associate Professor of Law in the Division of Law, at Macquarie University, Sydney, Australia, where he teaches taxation law and international tax. He has written extensively, and prepared public submissions on different aspects of the role of fiscal instruments in managing the challenges of environmental degradation. He has held visiting positions at Cleveland State University, and Walsh University, Ohio. His consulting experience includes work done for the OECD Environment Directorate, Paris, and an Ausaid project with the Fiji Islands Inland Revenue and Customs Department. Prior to joining Macquarie University, Hope worked as a state attorney; and before that was an in-house counsel with a commercial bank.
Larry Kreiser, Ph.D., CPA is Professor Emeritus of Accounting and former Chairperson of the Department of Accounting at Cleveland State University, Cleveland, Ohio USA. Prior to CSU, he was on the faculty at the University of Detroit, University of Cincinnati, and Wright State University. He has also worked at Deloitte & Touche, CPAs and the Naval Audit Service in Washington, DC. Dr. Kreiser has held Visiting Professor positions at Deakin University in Geelong, Victoria, Australia, the Naval Postgraduate School in Monterey, California and Mahasarakham University in Mahasarakham, Thailand. During his professional career, Dr. Kreiser has been an author on over fifty professional publications and has made over thirty professional presentations at conferences around the world. He is a contributing author on two widely-used U. S. Federal Taxation textbooks.
Kurt Deketelaere is presently Chief of Staff of the Flemish Minister for Public Works, Energy, Environment and Nature (Belgium), and (presently parttime) Full Professor of Law at the Faculty of Law of the University of Leuven (Belgium), where he directs the Institute for Environmental and Energy Law. He was a visiting professor at the Universities of Sydney, Macquari and Singapore, and a visiting senior research fellow at the Institute of Advanced Legal Studies in London. He has written extensively on environmental and energy tax issues.

Innovation, Technology, and Competitiveness1. Innovation, Technology, and the Energy Revolution, Michael Rodi2. Impacts of Environmental Policy Instruments on Technological Change, Nils Axel Braathen3. Learning-by-Doing in Wind Electricity Production-Who Learns and Why does it Matter to Differentiate? A Case Study of Germany, Katja Schumacher and Michael Kohlhaas4. The Macroeconomic Effects of Unilateral Environmental Tax Reforms in Europe, 1995 to 2012, Terry Barker, Sudhir Junankar, Hector Pollitt, and Philip Summerton5. The Environmental Tax Reforms in Europe: Mitigation, Compensation, and CO2-Stabilization, Mikael Skou Andersen and Stefan Speck6. Unilateral versus Multilateral Climate Change Policy: A Quantitative Economic Analysis of Competitiveness Implications, Victoria Alexeeva-TalebiImplementation Issues7. Green, White and Brown Certificates Working Together: The Italian Experience, Giorgio Panella, Andrea Zatti, and Fiorenza Carraro8. An Analysis of Spain's Legal Framework for the Promotion of Electricity from RES and Energy Efficiency: Positive Effects Achieved So Far and Remaining Legal, Administrative, and Structural Barriers, FJ de Cendra de Larragán9. Towards an Environmental Tax on Motor Vehicles (a Proposal of a Community Directive and its Incidence on Spanish autonomous communities), Pedro M Herrera Molina, María Amparo Grau Ruiz, and Pablo Chico de la Cámara10. Environmental Fiscal Reform in Italy: Something in the Way ..., Aldo Ravazzi Douvan and Claudia Cordié11. Administrative costs of the Czech system of environmental charges, Jan Pavel and Leos Vítek12. The Sky is the Limit or Limits to the Sky? A Political Economy Perspective on Market-Based Environmental Policy Instruments in EU Aviation, Sven Rudolph13. Explaining Policy Change: The Role of Scientific Actors and Policy Entrepreneurs in Theory and Environmental Policy Practice in Germany, Michael Böcher14. Public Choice over Efficiency: The Case of Road Traffic Management, Jonathan Remy Nash15. Psychological Barriers to Gasoline Taxation, Shi-Ling HsuEnergy and Innovation16. Discussing Climate Change Policy Instruments for Energy-Intensive Sectors in the European Union, Claudia Dias Soares17. Direct Fiscal Aid for Renewable Energy Development: A Positive Cue from the Commission?, Carol Ní Ghiollarnáth18. Energy Taxes in Europe-Lessons Learned with Relevance for Switzerland, Rolf Iten, Helen Lückge, and Martin Peter19. From Simple Concept to Complex Reality: US Tax Incentives to Reduce Household Use of Fossil Fuels, Janet E. Milne20. Demanding More: The Role of Demand Management and Improved End-Use Efficiency in Australian Electricity Markets, Rowena Cantley-Smith21. . CO2 Emissions in Italy: A Micro-simulation Analysis of Environmental Taxes on Firms' Energy Demand, Rossella Bardazzi, Filippo Oropallo, and Maria Grazia Pazienza22. Energy Efficiency and Renewable Energy Supply for the G-7 Countries, with Emphasis on Germany, Jon Strand23. Stimulating the Use of Renewable Energy in the Canadian Residential Sector with Economic Instruments, Nathalie Chalifour and Amy Taylor24. Tax Incentives for Ocean Wave Energy Development, Hans Sprohge, Larry Kreiser, Julsuchada Sirisom, and Bill Butcher25. An Evaluation of the Fiscal Mechanisms Fostering Solar Energy in Australia, Anna Mortimore26. Ethanol as Renewable Energy: A quantitative Analysis of US Energy Policy Using Corn as an Alternative Fuel, Rahmat Tavallali, Paul Lee, and Bruce McClain27. Successes and Failures of Bio-Fuels Promotion in the Czech Republic, Hana Br?hová-Foltýnová and Vojtech MácaLand use, planning, and conservation28. Land Use, Congestion, and Urban Management, Alberto Majocchi and Andrea Zatti29. The Unsustainable Dependence of Spanish Local Treasuries on Taxes and Charges Related to Construction Activities, Ignasi Puig-Ventosa30. Transferable Conservation Easement Tax Credits ... The Virginia Experience, Eleanor Weston Brown31. Ecoterra Model-Application of Environmental Fiscal Reform in Local Government Financing in Portugal, Joana Calado Araújo Prates and João Joanaz de Melo32. An International Comparison of Factors Influencing Modal Split: Implications for Environmental Taxation, Hana Bruhová-Foltýnová and Jan BruhaGlobal issues33. Border Tax Adjustments, WTO Law, and Climate Protection, Felix Ekardt and Andrea Schmeichel34. Carbon Emission Rights: The Key to an Optimal Regional Approach to Climate Change?, Ken Piddington and Frank Scrimgeour35. Fiscal and regulatory challenges of managing sinks, with a Focus on Australia, Patricia Blazey36. Environmental Fiscal Reform in Developing, Emerging, and Transition Economies, Jacqueline Cottrell, Axel Olearius, and Stephanie Lorek37. Environmental Fiscal Reform-Differences and Similarities between Developed and Developing Countries, Based on a Case Study of the Current Situation in Sri Lanka, Stefan Speck and Anjan Datta38. On the Road to a Sustainable Transport Sector in South Africa: The Role of Market-Based Instruments, Alexander Ross Paterson39. Energy Tax: How Far is it from Idea to Practice? Lessons Learned from the Experience in China, Tianbao Qin