Environmental Fiscal Challenges for Cities and Transport

Edited by Marta Villar Ezcurra, Professor of Financial and Tax Law, Faculty of Law, CEU San Pablo University, Spain, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US, Hope Ashiabor, Dr., University of New South Wales Business School, Australia and Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark

Contents:

Preface

PART I - IMPACTS OF THE EMERGING 21ST CENTURY ECONOMY
1. Environmental taxation in the digital world
Janet E. Milne

2. Is the low level of taxes on e-commerce contributing to an environmentally unfriendly growth of transport?
Marta Villar Ezcurra

3. Tax incentives to green investments: limits to state’s cuts back. A reflection on legitimate expectations & fair and equitable treatment to investments
Jerónimo Maillo

PART II - FISCAL ENVIRONMENTAL POLICIES FOR URBAN CONCENTRATION
4. Smart cities: can business improvement districts reduce the environmental footprint of urban areas?
Helena Villarejo Galende, María Luisa Esteve Pardo and Clara Peiret García

5. The costs and benefits of extended producer responsibility: an evaluation of the Italian waste electrical and electronic equipment (WEEE) management system
Edoardo Croci and Francesco Colelli

6. Fiscal Policy for Decarbonisation of Energy in Europe, with a Focus on Urban Transport: Case Study and Proposal for Spain
David Robinson, Pedro Linares Llamas, Xiral López-Otero and Renato Rodrigues

7. A proposed green tax reform for Cyprus and its co-benefits for urban sustainability
Theodoros Zachariadis

8. The agricultural conundrum: encouraging climate-friendly agriculture through economic instruments in North America
Emma Akrawi

PART III - CHALLENGING ISSUES FOR TRANSPORT TAXES
9. External costs and environmental taxation: the role of transport sectors within the Italian economy
Andrea Molocchi

10. Is road pricing the key to sustainable low-carbon road transport in Australia?
Vanessa Johnston

11. Taxing vehicle use to overcome the problems of conventional transport taxes
Alberto Gago, Xavier Labandeira and Xiral López-Otero

12. Sharing cars: a legal and economic analysis of the taxation of b2c carsharing models
Fanny Vanrykel, Bruno De Borger and Marc Bourgeois

13. Renewable energy, smarts grids and hybrid vehicles: a Brazilian case study
Elena Aydos, Rafaela Cristina Oliari and Carlos Araújo Leonetti

PART IV - THE EVALUATION OF CROSS-CUTTING POLICIES
14. Ex-post cost-benefit analysis of environmentally related tax policies. Building on programme evaluation studies
Jonas Teusch and Nils Axel Braathen

15. Designing Carbon Taxes: economic and legal considerations
Claudia Kettner, Daniela Kletzan-Slamanig, Stefan E. Weishaar and Irene J.J. Burgers

16. The use of the Effective Carbon Rate (ECR) as an indicator for climate mitigation policy
Kris Bachus and Ping Gao

17. The G20 peer review of Fossil Fuel Subsidies
Aldo Ravazzi Douvan and Gionata Castaldi

18. Increasing Fiscal Transparency in Energy Policies
Leyla Ates and Sevil Acar

Index