Carbon Pricing

Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Mikael Skou Andersen, Professor of Environmental Policy Analysis, Birgitte Egelund Olsen, Professor of Law, Aarhus University, Stefan Speck, Project Manager, European Environment Agency (EEA) Denmark, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Hope Ashiabor, Dr., University of New South Wales Business School, Australia

Contents:

Foreword By Mikael Skou Andersen

Preface

PART I CARBON TAXES AND EMISSIONS TRADING
1. A Template for the World: British Columbia’s Carbon Tax Shift
Thomas F. Pedersen and Stewart Elgie

2. The Cost of Enforcing Carbon Pricing Mechanisms: A Comparison of the British Columbia Carbon Tax and the Québec Emissions Trading System
Nathalie Chalifour and Jacques Papy

3. Fault Lines Between Fees and Taxes: Legal Obstacles for Linking
Stefan E. Weishaar

4. Policy Changes on Ecological Tax Reform/Carbon Tax in Germany and Japan
Shinji Onoda and Kai Schlegelmilch

5. The EU Emission Trading Scheme: First Evidence on Phase 3
Claudia Kettner

6. The Regensburg Model: Emissions Trading Between Countries Based on a Global CO2 Budget, National Emission Pathways and Gradual Climate Justice
Manfred Sargl, Andreas Wolfsteiner and Günter Wittmann

7. Carbon Tariffs and Developing Countries: The Case for Special and Differential Treatment
Selina Cheng and Bill Butcher

PART II ENERGY AND EXCISE TAXES
8. Reforming The EU Vat System to Support the Transition to a Low-Carbon and Resource Efficient Economy
Bettina Bahn-Walkowiak and Henning Wilts

9. Long-Term Climate Mitigation and Energy Use in Austria: The Impacts of Carbon and Energy Prices
Kurt Kratena, Ina Meyer and Mark Wolfgang Sommer

10. Urban Road Pricing: The Experience of Milan
Edoardo Croci and Aldo Ravazzi Douvan

11. Motor Fuel Taxation in Central Europe and International Tax Competition: Simulation of Motor Fuel Tax Harmonization
Jan Brůha, Hana Brůhova-Foltýnovà and Vitězslav Piša

PART III ANALYZING POLICY CHOICES
12. Climate Change Law and Policy Making: The Utility of the Delphi Method
Evgney Guglyuvatyy and Natalie P. Stoianoff

13. Motivating Environmental Tax Reform Through Coalitions of Like-Minded Countries
Sirini Withana and Patrick Ten Brink

14. Developments and Opportunities for an Ecological Tax Reform in Spain
Ignasi Puig Ventosa, Eike Meyer, Marta Jofra Sora and Maria Calaf Forn

Index