About the Book
This original and timely volume provides unique insights and analysis on the pressing question of how to achieve environmental sustainability while fostering economic growth. The emphasis of the book lies in finding critical solutions to global climate change including chapters on environmental fiscal reform and unemployment in Spain, EU structural and cohesion policy and sustainable development, ecological tax reform in Europe and Asia, Australia's carbon pricing mechanism, and many other timely topics.
This insightful volume will appeal to policymakers in government as well as academics and students in environmental law, environmental economics and environmental sustainability.
Contributors: E. de Lemos Pinto Aydos, B. Bahn-Walkowiak, C.M. Black, B. Butcher, A.F. Carbo Lugo, F. Carraro, J. Cottrell, M. Escapa, C. Ge, M. Gonzalez-Eguino, J.I. Gorospe-Oviedo, F. Habermacher, Y. Ito, L. Kreiser, T.-Y. Lee, C. Lenz, A. Lerch, X. Li, X. Liu, A. Majocchi, A. Markandya, A.I. Mateos-Ansotegui, E. Meyer, D.C. Perez Bustamante, Y. Ren, S. Rudolph, P. Schepelmann, H. Sprohge, K. Sudo, S. Suk, R. Tavallali, A. Usubiaga, B. Volmert, J. Wang, M. Xue, A. Yabar Sterling, A. Zatti
Table of Contents:
Contents:
Preface
PART I: CARBON PRICING AND ENVIRONMENTAL FISCAL REFORM
1. Environmental Fiscal Reform and Unemployment in Spain
Anil Markandya, Mikel González-Eguino and Marta Escapa
2. EU Structural and Cohesion Policy and Sustainable Development
Bettina Bahn-Walkowiak, Arkaitz Usubiaga and Philipp Schepelmann
3. Decentralized Environmental Taxation: A Preliminary Assessment
Fiorenza Carraro and Andrea Zatti
PART II: LOW CARBON GREEN GROWTH
4. Taxation Reform for Promoting Low Carbon Green Growth in China
Chazhong Ge, Xiaoqiong Li, Jinnan Wang, Yajuan Ren and Minbin Xue
5. Ecological Tax Reform in Europe and Central Asia
Jacqueline Cottrell and Eike Meyer
6. Lower Carbon Energy: The Case of Hydraulic Fracturing for Natural Gas
Hans Sprohge, Rahmat Tavallali, Larry Kreiser and Bill Butcher
PART III: CARBON PRICING THROUGH EMISSIONS TRADING
7. Emissions Trading to Improve Visibility in Specially Protected Areas in the US: An Alternative to Retrofit Control Requirements in a Sustainable Economy
Agustín F. Carbó Lugo
8. Related Party Transactions and Emissions Rights: Accounting and Direct International Taxation
J.I. Gorospe-Oviedo and A.I. Mateos-Ansótegui
9. Harmful Subsidies on Fossil Fuels: ETS Windfall Profits and Coal Protection for Electricity in Spain
Ana Yábar Sterling and Diana C. Perez Bustamante
PART IV: EMISSIONS TRADING SCHEMES
10. GHG Emissions Trading Schemes in Northeast Asia: An Overview and Analysis of Current Scenarios
Xianbing Liu, Sunhee Suk and Kinichi Sudo
11. Towards Sustainable Carbon Markets: Requirements for Effective, Efficient, and Fair Emissions Trading Schemes
Sven Rudolph, Christine Lenz, Achim Lerch and Barbara Volmert
12. Linking Land Sector Activities to Emissions Trading: Australia’s Carbon Farming Initiative
Celeste M. Black
PART V: IMPACTS OF CARBON PRICING
13. Determinants of Willingness to Pay for Emissions Reduction: A Comparative Study of Japan and South Korea
Tae-Yeoun Lee
14. The Effects of Carbon/Energy Taxes on R&D Expenditure in Sweden
Yasushi Ito
15. Carbon-Energy Tax, Emission Permits and Border Tax Adjustments
Alberto Majocchi
PART VI: CARBON LEAKAGE CONCERNS
16. Is Carbon Leakage Really Low? A Critical Reconsideration of the Leakage Concept
Florian Habermacher
17. Australia’s Carbon Pricing Mechanism
Elena de Lemos Pinto Aydos
Index
About the Author :
Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Ana Yábar Sterling, Professor of Applied Economics, Complutense University of Madrid, Spain, Pedro Herrera, Assistant Professor of Taxation and Financial Law, National Distance University (UNED), Spain, Janet E. Milne, Professor of Law, Vermont Law School and Director of the Environmental Tax Policy Institute, US and Hope Ashiabor, Dr., University of New South Wales Business School, Australia
Review :
’The scope, depth and persistence with which this book explores carbon pricing is admirable, reflecting that despite political reluctance it is a topic in all parts of the world.’
- Mikael Skou Andersen, Aarhus University, Denmark and European Environment Agency
’Environmental taxation and emissions trading continue to be high on the public policy agenda in many countries, and this is another welcome and very interesting volume in the Critical Issues in Environmental Taxation series that presents new ideas and evidence on these subjects from a wide range of countries and a variety of perspectives.’
- Paul Ekins, University College London, UK