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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 taxation to achieve environmental goals.
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Critical Acclaim
Contributors
Contents
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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.
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.
Critical Acclaim
‘Ingeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.’
– Larry Kreiser, Cleveland State University, US
‘This book is a smart and useful reader’s guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authors’ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.’
– Alberto Majocchi, University of Pavia, Italy
‘Putting the words “environment” next to “taxation” might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.’
– Commissioner Connie Hedegaard, European Commission
‘The Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.’
– Wallace Oates, University of Maryland, College Park, US
‘This book is a useful compilation of research into the variety of concepts and policies pertaining to environmental taxation in various countries worldwide. The resulting articles provide specialist readers with state-of-the-art research from thirty-six specialist contributors from no less than 16 countries. . . Environmental lawyers, graduate students and above all, policy makers and advisers at various levels of government will find this compilation of authoritative research extremely helpful as a stimulus for further study and deliberation.’
– Phillip Taylor MBE and Elizabeth Taylor, The Barrister Magazine
– Larry Kreiser, Cleveland State University, US
‘This book is a smart and useful reader’s guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authors’ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.’
– Alberto Majocchi, University of Pavia, Italy
‘Putting the words “environment” next to “taxation” might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.’
– Commissioner Connie Hedegaard, European Commission
‘The Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.’
– Wallace Oates, University of Maryland, College Park, US
‘This book is a useful compilation of research into the variety of concepts and policies pertaining to environmental taxation in various countries worldwide. The resulting articles provide specialist readers with state-of-the-art research from thirty-six specialist contributors from no less than 16 countries. . . Environmental lawyers, graduate students and above all, policy makers and advisers at various levels of government will find this compilation of authoritative research extremely helpful as a stimulus for further study and deliberation.’
– Phillip Taylor MBE and Elizabeth Taylor, The Barrister Magazine
Contributors
Contributors: M.S. Andersen, H. Ashiabor, J.-P. Barde, N.A. Braathen, N. Chalifour, P. Ekins, M.G. Faure, O. Godard, M.A. Grau-Ruiz, P.M. Herrera Molina, M. Jaccard, W.K. Jaeger, K. Kosonen, Å. Löfgren, M. Mehling, J.E. Milne, A. Muller, H.Ø. Nielsen, B.E. Olsen, T. Palmer-Tous, J. Pavel, P. Preiss, A. Riera-Font, M. Rodi, R. Sairinen, K. Schlegelmilch, C.D. Soares, S. Speck, T. Sterner, P. Thalmann, E. Traversa, L. Vítek, H. Vollebergh, H. Vos, S.E. Weishaar, Y. Xu
Contents
Contents:
1. This Book’s Approach to Environmental Taxation
Janet E. Milne
PART I: CONCEPTUAL FOUNDATIONS
2. Introduction to Environmental Taxation Concepts and Research
Janet E. Milne and Mikael Skou Andersen
3. Economic Principles of Environmental Fiscal Reform
Jean-Philippe Barde and Olivier Godard
4. Legal Authority to Enact Environmental Taxes
Michael Rodi and Hope Ashiabor
PART II: DESIGN
5. Design Options and their Rationales
Pedro M. Herrera Molina
6. Earmarking Revenues from Environmentally Related Taxes
Claudia Dias Soares
7. Designing Environmental Taxes in Countries in Transition: A Case Study of Vietnam
Michael Rodi, Kai Schlegelmilch and Michael Mehling
8. Externality Research
Philipp Preiss
PART III: ACCEPTANCE
9. Regressivity of Environmental Taxation: Myth or Reality?
Katri Kosonen
10. The Political Acceptability of Carbon Taxes: Lessons from British Columbia
Mark Jaccard
11. Gaining Intergovernmental Acceptance: Legal Rules Protecting Trade
Birgitte Egelund Olsen
12. The Double Dividend Debate
William K. Jaeger
13. The Political Economy of Environmental Taxation
Nils Axel Braathen
PART IV: IMPLEMENTATION
14. Multilevel Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax Instruments
Nathalie Chalifour, María Amparo Grau-Ruiz and Edoardo Traversa
15. Transaction Costs of Environmental Taxation: The Administrative Burden
Jan Pavel and Leoš Vítek
16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of Approaches
Teresa Palmer-Tous and Antoni Riera-Font
17. Environmental Taxation in China: The Greening of an Emerging Economy
Yan Xu
18. A Review of Selected Databases on Market-based Instruments
Hans Vos
PART V: IMPACT
19. Decoupling: Is There a Separate Contribution from Environmental Taxation?
Adrian Muller, Åsa Löfgren and Thomas Sterner
20. The Role of Environmental Taxation in Spurring Technological Change
Herman Vollebergh
21. Impacts on Competitiveness: What do we know from Modeling?
Paul Ekins and Stefan Speck
PART VI: POLICY MIX
22. The Role of Environmental Taxation: Economics and the Law
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
Rauno Sairinen
24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing?
Helle Ørsted Nielsen
25. Global Environmental Taxes
Philippe Thalmann
PART VII: CONCLUSION
26. The Future Agenda for Environmental Taxation Research
Mikael Skou Andersen and Janet E. Milne
Index
1. This Book’s Approach to Environmental Taxation
Janet E. Milne
PART I: CONCEPTUAL FOUNDATIONS
2. Introduction to Environmental Taxation Concepts and Research
Janet E. Milne and Mikael Skou Andersen
3. Economic Principles of Environmental Fiscal Reform
Jean-Philippe Barde and Olivier Godard
4. Legal Authority to Enact Environmental Taxes
Michael Rodi and Hope Ashiabor
PART II: DESIGN
5. Design Options and their Rationales
Pedro M. Herrera Molina
6. Earmarking Revenues from Environmentally Related Taxes
Claudia Dias Soares
7. Designing Environmental Taxes in Countries in Transition: A Case Study of Vietnam
Michael Rodi, Kai Schlegelmilch and Michael Mehling
8. Externality Research
Philipp Preiss
PART III: ACCEPTANCE
9. Regressivity of Environmental Taxation: Myth or Reality?
Katri Kosonen
10. The Political Acceptability of Carbon Taxes: Lessons from British Columbia
Mark Jaccard
11. Gaining Intergovernmental Acceptance: Legal Rules Protecting Trade
Birgitte Egelund Olsen
12. The Double Dividend Debate
William K. Jaeger
13. The Political Economy of Environmental Taxation
Nils Axel Braathen
PART IV: IMPLEMENTATION
14. Multilevel Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax Instruments
Nathalie Chalifour, María Amparo Grau-Ruiz and Edoardo Traversa
15. Transaction Costs of Environmental Taxation: The Administrative Burden
Jan Pavel and Leoš Vítek
16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of Approaches
Teresa Palmer-Tous and Antoni Riera-Font
17. Environmental Taxation in China: The Greening of an Emerging Economy
Yan Xu
18. A Review of Selected Databases on Market-based Instruments
Hans Vos
PART V: IMPACT
19. Decoupling: Is There a Separate Contribution from Environmental Taxation?
Adrian Muller, Åsa Löfgren and Thomas Sterner
20. The Role of Environmental Taxation in Spurring Technological Change
Herman Vollebergh
21. Impacts on Competitiveness: What do we know from Modeling?
Paul Ekins and Stefan Speck
PART VI: POLICY MIX
22. The Role of Environmental Taxation: Economics and the Law
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
Rauno Sairinen
24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing?
Helle Ørsted Nielsen
25. Global Environmental Taxes
Philippe Thalmann
PART VII: CONCLUSION
26. The Future Agenda for Environmental Taxation Research
Mikael Skou Andersen and Janet E. Milne
Index
