Green Deals in the Making

Edited by Stefan E. Weishaar, Professor of Law and Economics, University of Groningen, the Netherlands, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US, Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark and Hope Ashiabor, Dr., Dr., University of New South Wales Business School, Australia

Contents:

Preface xi

PART I GREEN DEALS AND COVID-19 RECOVERY
1 Environmental taxation from a European Union
perspective, after the Covid-19 crisis 2
Alberto Comelli
2 Environmental and energy taxation in the context of the
EU Green Deal and the recovery plan: the case of Spain 14
Álvaro Antón Antón

PART II GREEN DEALS – CARBON PRICING
INSTRUMENTS AND EXPERIENCES
3 Abatement in the EU ETS – evidence from Austria 29
Claudia Kettner and Daniela Kletzan-Slamanig
4 Implementing green deals in developing countries: the case
of the Mexican pilot emissions trading scheme 46
Bahareh Ghafouri, Joseph Dellatte and Sven Rudolph
5 Environmental neutrality: redesigning EU VAT neutrality
to support the implementation of the European Green Deal 62
Francesco Cannas and Matteo Fermeglia
6 Possibilities for a green fiscal reform in Brazil 80
Maria Carolina Maldonado Mendonça Kraljevic
7 A review of recent experiences with carbon taxation and
revenue recycling – lessons for implementation in Eastern
European countries 96
Mikael Skou Andersen
8 Sustainable urbanism, land value taxation and green deals 112
Paulo Carvalho

PART III FINANCING GREEN DEALS
9 Green finance: contribution to climate policy, supporting
factors and barriers 127
Daniela Kletzan-Slamanig and Angela Köppl
10 Greening South Africa’s economy through carbon tax
revenue recycling 141
Ashley Baldwin and Lee-Ann Steenkamp

PART IV GREEN DEALS: CIRCULAR ECONOMY AND PLASTICS
11 An analysis of the Brazilian experience of plastic recycling
taxation 158
Lucas N. Holanda
12 Plastic free but no free trade? 170
Rodolfo Salassa Boix
13 Are plastic taxes environmental or fiscal measures? A legal
analysis of the Italian and Spanish cases under the circular
economy strategy 185
Marta Villaz Ezcurra and Marina Bisogno

Index