Hardback
Environmental Taxation in the Pandemic Era
Opportunities and Challenges
9781800888500 Edward Elgar Publishing
At a time when climate change and the Covid-19 pandemic pose a global existential threat, this timely and important book explores how policy responses to a pandemic create both opportunities and challenges for the increased use of environmental pricing instruments, such as carbon taxes, and tradable permit schemes, and targeted green fiscal incentives.
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Critical Acclaim
Contributors
Contents
More Information
At a time when climate change and the Covid-19 pandemic pose a global existential threat, this timely and important book explores how policy responses to a pandemic create both opportunities and challenges for the increased use of environmental pricing instruments, such as carbon taxes, and tradable permit schemes, and targeted green fiscal incentives.
The chapters provide an important foundation of knowledge and analysis about how a pandemic affects environmental tax policy. They identify lessons from policy makers’ responses to the management of the pandemic and implications for addressing the threat of climate change and other environmental challenges. They highlight the need for environmental pricing instruments in the mix of policy instruments even in the wake of a pandemic. They present theory and empirical analysis, and they feature a number of country-specific case studies, including the experience of developing countries.
This book takes readers into the important and unprecedented circumstances of our time where pandemic policy meets environmental policy for the short and long terms. It will be of great interest to researchers, students and scholars in environmental policy, tax and law, as well as the industry sector, policy makers and government officials.
The chapters provide an important foundation of knowledge and analysis about how a pandemic affects environmental tax policy. They identify lessons from policy makers’ responses to the management of the pandemic and implications for addressing the threat of climate change and other environmental challenges. They highlight the need for environmental pricing instruments in the mix of policy instruments even in the wake of a pandemic. They present theory and empirical analysis, and they feature a number of country-specific case studies, including the experience of developing countries.
This book takes readers into the important and unprecedented circumstances of our time where pandemic policy meets environmental policy for the short and long terms. It will be of great interest to researchers, students and scholars in environmental policy, tax and law, as well as the industry sector, policy makers and government officials.
Critical Acclaim
‘The 2020-21 pandemic crisis confirms the opportunity for integrating environmental taxation into the core structure of fiscal systems. Carbon taxes, resources taxes, removal of environmental harmful subsidies allow labour taxes to be abated substantially. Economic instruments might not be “the” solution, but they are certainly “part” of the solution if we wish to achieve the ambitious but necessary objectives of the UN SDGs, Paris Agreement, CBD on biodiversity and natural capital. We have here substantial contributions with robust analysis that can be used by all Governments and researchers.’
– Aldo Ravazzi Douvan, Italian Ministry of Ecological Transition, Past Chair OECD Committee on Tax & Environment, President Green Budget Europe and Professor of Environmental Global Governance, University of Roma Tor Vergata, Italy
‘The current Covid-19 pandemic has shown us that once again that science is our best ally to face disease. In this book a scientific position is used to highlight global warming which is another big problem that must be attended urgently. Let’s not wait until we are in the abyss to react as happened with Coronavirus, we can prevent it and do something before it is too late. Human survival depends on our actions and every second counts.’
– Daniel Irwin Yacolca Estares, National University of San Marcos, Peru
– Aldo Ravazzi Douvan, Italian Ministry of Ecological Transition, Past Chair OECD Committee on Tax & Environment, President Green Budget Europe and Professor of Environmental Global Governance, University of Roma Tor Vergata, Italy
‘The current Covid-19 pandemic has shown us that once again that science is our best ally to face disease. In this book a scientific position is used to highlight global warming which is another big problem that must be attended urgently. Let’s not wait until we are in the abyss to react as happened with Coronavirus, we can prevent it and do something before it is too late. Human survival depends on our actions and every second counts.’
– Daniel Irwin Yacolca Estares, National University of San Marcos, Peru
Contributors
Contributors include: Elena Aydos, Holger Bär, Marina Bisogno, Simon Black, Francesco Cannas, Alberto Comelli, Daniel Giotti de Paula, Christian de Perthuis, Joseph Dellatte, Lígia Barroso Fabri, Matteo Fermeglia, María Amparo Grau Ruiz, Theodoros G. Iliopoulos, Mirka Janda, Astrid Ladefoged, Carlos Araújo Leonetti, Alberto Majocchi, Russell Mendell, Rafaela Cristina Oliari, Ian Parry, Sven Rudolph, Matthias Runkel, Rodolfo Salassa Boix, Kai Schlegelmilch, Daniela Soberón Garreta, Carlos Trinidad Alvarado, Marta Villar Ezcurra, Stefan E. Weishaar, Sébastien Wolff
Contents
Contents:
Foreword: fake twins x
by Christian de Perthuis
PART I CARBON TAX THEORY IN THE PANDEMIC ERA
1 A post-crisis assessment of carbon taxation for members of
the Coalition of Finance Ministers for Climate Action 3
Simon Black and Ian Parry
2 Setting a price for carbon to achieve carbon neutrality in
the European Union 21
Alberto Majocchi
3 The Green New Dividend: a cost neutral market-based
alternative to the Green New Deal 35
Russell Mendell
PART II COVID-19 AND EU-WIDE TAX POLICIES
4 100 years of externalities 50
Astrid Ladefoged and Mirka Janda
5 Promoting a green economic recovery from the Corona crisis 67
Holger Bär, Matthias Runkel and Kai Schlegelmilch
6 Reconciling EU tax and environmental policies: VAT as
a vehicle to boost green consumerism under the EU Green Deal 82
Francesco Cannas and Matteo Fermeglia
PART III CARBON PRICING IN LATIN AMERICA IN
THE PANDEMIC ERA
7 Carbon pricing in Perú: a matter of climate justice in the
Covid-19 context 97
Carlos Trinidad Alvarado and Daniela Soberón Garreta
8 The Carbon Tax in Argentina is sick with COVID-19 112
Rodolfo Salassa Boix
9 Public finance, taxation, and environment post-Covid-19:
perspectives for Brazil 127
Daniel Giotti de Paula and Lígia Barroso Fabri
10 Tax incentives for electric vehicles and biofuels:
a Brazilian case study 141
Rafaela Cristina Oliari, Carlos Araújo Leonetti and Elena Aydos
PART IV EUROPEAN NATIONAL CASE STUDIES
11 Environmental taxation in an age of COVID-19: an Italian
approach 156
Alberto Comelli
12 COVID-19 and urban mobility: has the time come for
a paradigmatic shift? The potential of environmental tax
policies in the pandemic age 170
Marina Bisogno
PART V ENVIRONMENTAL SUPPORT SCHEMES IN
THE MIDST OF THE PANDEMIC
13 A taxonomy of environmentally sustainable activities to
orient Covid-19 tax measures to environmental objectives 185
Sébastien Wolff
14 Assessing public aid for true green digital recovery:
a matter of good tax governance in the European Union 199
Marta Villar Ezcurra and María Amparo Grau Ruiz
15 The purposefulness and serviceability of renewable energy
support schemes in view of the COVID-19 crisis 215
Theodoros G. Iliopoulos
PART VI LESSONS FOR ALLOWANCE TRADING
16 Covid-19 and EU climate change linking 230
Stefan Weishaar
17 Enforcing sustainable auction-based ETS in
a post-COVID-19 world: evidence from and lessons for
Northeast Asia 243
Joseph Dellatte and Sven Rudolph
Index
Foreword: fake twins x
by Christian de Perthuis
PART I CARBON TAX THEORY IN THE PANDEMIC ERA
1 A post-crisis assessment of carbon taxation for members of
the Coalition of Finance Ministers for Climate Action 3
Simon Black and Ian Parry
2 Setting a price for carbon to achieve carbon neutrality in
the European Union 21
Alberto Majocchi
3 The Green New Dividend: a cost neutral market-based
alternative to the Green New Deal 35
Russell Mendell
PART II COVID-19 AND EU-WIDE TAX POLICIES
4 100 years of externalities 50
Astrid Ladefoged and Mirka Janda
5 Promoting a green economic recovery from the Corona crisis 67
Holger Bär, Matthias Runkel and Kai Schlegelmilch
6 Reconciling EU tax and environmental policies: VAT as
a vehicle to boost green consumerism under the EU Green Deal 82
Francesco Cannas and Matteo Fermeglia
PART III CARBON PRICING IN LATIN AMERICA IN
THE PANDEMIC ERA
7 Carbon pricing in Perú: a matter of climate justice in the
Covid-19 context 97
Carlos Trinidad Alvarado and Daniela Soberón Garreta
8 The Carbon Tax in Argentina is sick with COVID-19 112
Rodolfo Salassa Boix
9 Public finance, taxation, and environment post-Covid-19:
perspectives for Brazil 127
Daniel Giotti de Paula and Lígia Barroso Fabri
10 Tax incentives for electric vehicles and biofuels:
a Brazilian case study 141
Rafaela Cristina Oliari, Carlos Araújo Leonetti and Elena Aydos
PART IV EUROPEAN NATIONAL CASE STUDIES
11 Environmental taxation in an age of COVID-19: an Italian
approach 156
Alberto Comelli
12 COVID-19 and urban mobility: has the time come for
a paradigmatic shift? The potential of environmental tax
policies in the pandemic age 170
Marina Bisogno
PART V ENVIRONMENTAL SUPPORT SCHEMES IN
THE MIDST OF THE PANDEMIC
13 A taxonomy of environmentally sustainable activities to
orient Covid-19 tax measures to environmental objectives 185
Sébastien Wolff
14 Assessing public aid for true green digital recovery:
a matter of good tax governance in the European Union 199
Marta Villar Ezcurra and María Amparo Grau Ruiz
15 The purposefulness and serviceability of renewable energy
support schemes in view of the COVID-19 crisis 215
Theodoros G. Iliopoulos
PART VI LESSONS FOR ALLOWANCE TRADING
16 Covid-19 and EU climate change linking 230
Stefan Weishaar
17 Enforcing sustainable auction-based ETS in
a post-COVID-19 world: evidence from and lessons for
Northeast Asia 243
Joseph Dellatte and Sven Rudolph
Index
