Handbook of research on environmental taxation

The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxa... Ausführliche Beschreibung

1. Person: Milne, Janet E. [Hrsg.]
Weitere Personen: Andersen, Mikael Skou [Hrsg.]
Format: Buch
Genre: Aufsatzsammlung, Handbuch
Sprache: English
Veröffentlicht: Cheltenham [u.a.] Elgar 2012
Beschreibung: XII, 510 S. graph. Darst.
Schlagworte (SWD): Umweltsteuer
Schlagworte (STW): Ökosteuer
Umweltabgabe
Besteuerungsverfahren
Steuerrecht
Steuertheorie
Umweltpolitik
Schlagworte: Umweltsteuern
Schlagworte (SH): Environmental impact charges > Case studies
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520 |a The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments. 
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992 |a IMAGE 1 HANDBOOK OF RESEARCH ON ENVIRONMENTAL TAXATION EDITED BY JANET E. MILNE PROFESSOR OF LAW AND DIRECTOR OF THE ENVIRONMENTAL TAX POLICY INSTITUTE, VERMONT LAW SCHOOL, USA MIKAEL SKOU ANDERSEN PROFESSOR IN POLICY ANALYSIS, AARHUS UNIVERSITY, DENMARK, CURRENTLY WITH THE EUROPEAN ENVIRONMENT AGENCY EDWARD ELGAR CHELTENHAM, UK * NORTHAMPTON, MA, USA IMAGE 2 CONTENTS LIST OF CONTRIBUTORS VII ACKNOWLEDGMENTS X LIST OF ABBREVIATIONS XI 1 THIS BOOK'S APPROACH TO ENVIRONMENTAL TAXATION 1 JANET E. MILNE PART I CONCEPTUAL FOUNDATIONS 2 INTRODUCTION TO ENVIRONMENTAL TAXATION CONCEPTS AND RESEARCH 15 JANET E. MILNE AND MIKAEL SKOU ANDERSEN 3 ECONOMIC PRINCIPLES OF ENVIRONMENTAL FISCAL REFORM 33 JEAN-PHILIPPE BARDE AND OLIVIER GODARD 4 LEGAL AUTHORITY TO ENACT ENVIRONMENTAL TAXES 59 MICHAEL RODI AND HOPE ASHIABOR (CONTRIBUTING AUTHOR) PART II DESIGN 5 DESIGN OPTIONS AND THEIR RATIONALES 85 PEDRO M. HERRERA MOLINA 6 EARMARKING REVENUES FROM ENVIRONMENTALLY RELATED TAXES 102 CLAUDIA DIAS SOARES 1 DESIGNING ENVIRONMENTAL TAXES IN COUNTRIES IN TRANSITION: A CASE STUDY OF VIETNAM - 122 MICHAEL RODI, KAI SCHLEGELMILCH AND MICHAEL MEHLING 8 EXTERNALITY RESEARCH 139 PHILIPP PREISS PART III ACCEPTANCE 9 REGRESSIVITY OF ENVIRONMENTAL TAXATION: MYTH OR REALITY? 161 KATRI KOSONEN * 10 THE POLITICAL ACCEPTABILITY OF CARBON TAXES: LESSONS FROM BRITISH COLUMBIA 175 MARK JACCARD 11 GAINING INTERGOVERNMENTAL ACCEPTANCE: LEGAL RULES PROTECTING TRADE 192 BIRGITTE EGELUND OLSEN 12 THE DOUBLE DIVIDEND DEBATE 211 WILLIAM K. JAEGER 13 THE POLITICAL ECONOMY OF ENVIRONMENTAL TAXATION 230 NILS AXEL BRAATHEN IMAGE 3 VI HANDBOOK OF RESEARCH ON ENVIRONMENTAL TAXATION PART IV IMPLEMENTATION 14 MULTILEVEL GOVERNANCE: THE IMPLICATIONS OF LEGAL COMPETENCES TO COLLECT, ADMINISTER AND REGULATE ENVIRONMENTAL TAX INSTRUMENTS 249 NATHALIE CHALIFOUR, MARIA AMPARO GRAU-RUIZ AND EDOARDO TRAVERSA 15 TRANSACTION COSTS OF ENVIRONMENTAL TAXATION: THE ADMINISTRATIVE BURDEN 
992 |a 273 JAN PAVEL AND LEOS VITEK 16 STRUCTURING ROAD TRANSPORT TAXES TO CAPTURE EXTERNALITIES: A CRITICAL ANALYSIS OFAPPROACHES 283 TERESA PALMER-TOUS AND ANTONI RIERA-FONT 17 ENVIRONMENTAL TAXATION IN CHINA: THE GREENING OF AN EMERGING ECONOMY 303 YANXU 18 A REVIEW OF SELECTED DATABASES ON MARKET-BASED INSTRUMENTS 321 HANS VOS PART V IMPACT 19 DECOUPLING: IS THERE A SEPARATE CONTRIBUTION FROM ENVIRONMENTAL TAXATION? 343 ADRIAN MULLER, ASA LOFGREN AND THOMAS STERNER 20 THE ROLE OF ENVIRONMENTAL TAXATION IN SPURRING TECHNOLOGICAL CHANGE 360 HERMAN VOLLEBERGH 21 IMPACTS ON COMPETITIVENESS: WHAT DO WE KNOW FROM MODELING? 377 PAUL EKINS AND STEFAN SPECK PART VI POLICY MIX 22 THE ROLE OF ENVIRONMENTAL TAXATION: ECONOMICS AND THE LAW 399 MICHAEL G. FAURE AND STEFAN E. WEISHAAR 23 REGULATORY REFORM AND DEVELOPMENT OF ENVIRONMENTAL TAXATION: THE CASE OF CARBON TAXATION AND ECOLOGICAL TAX REFORM IN FINLAND 422 RAUNO SAIRINEN 24 BOUNDED RATIONALITY IN AN IMPERFECT WORLD OF REGULATIONS: WHAT IF INDIVIDUALS ARE NOT OPTIMIZING? . 439 HELLE QRSTED NIELSEN 25 GLOBAL ENVIRONMENTAL TAXES 456 PHILIPPE THALMANN PART VII CONCLUSION 26 THE FUTURE AGENDA FOR ENVIRONMENTAL TAXATION RESEARCH 479 MIKAEL SKOU ANDERSEN AND JANET E. MILNE INDEX 495 

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