Environmental Taxation and Green Fiscal Reform

Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Soocheol Lee, Professor of Economics, Meijo University, Japan, Kazuhiro Ueta, Professor of Economics, Kyoto University, Japan, 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

Contents

Foreword by Soocheol Lee

Preface

PART I THEORY
Exploring Theoretical Assumptions
1. Environmental Taxes and Fees: Wrestling with Theory
Janet E. Milne

2. Environmental Taxation for a Sustainable Future: Perspectives from Environmental Macroeconomics
Seck L. Tan and Dodo J. Thampapillai

3. The Role of the Precautionary Principle in Designing Energy Taxes in Australia
Prafula Pearce

The Relationship between Environmental Taxation and Trade
4. Inherent Logic of EU Energy Taxes: Toward a Balance Between Market Protection and
Environment Protection
Álvaro Antón Antón and Marta Villar Ezcurra

5. WTO Open Trade Rules and Domestic Environmental Protection Policies: A Balancing Approach
Bill Butcher

6. Addressing the Inequality Issue under Border Carbon Adjustment
Xin Zhou, Takashi Yano and Mustafa Moinuddin

7. Toward Green Transfer Pricing: Including Environmental Parameters in Transfer Pricing Rules
Alice Pirlot

Permit Trading and Price Stability
8. The EU Emission Trading Scheme: Is There a Need for Price Stabilization?
Claudia Kettner, Daniela Kletzan-Slamanig and Angela Köppl

9. Incentivising Technologic Change in Emissions Trading Systems: The Case of Excess Supply
Stefan E. Weishaar

Political Economy
10. The Political Economy of Subsidy Reform: Which Factors are Game-changers?
Jacqueline Cottrell

11. Decision Making for Market-based Environmental Cost Allocation: The Case of Packaging Waste Policy
in Germany
Susumu Kitagawa

PART II IMPACT
Environmental Taxes
12. Environmental Taxes-definitional Analysis: Behavioural Change or Revenue Raising
Sally-Ann Joseph

13. Abatement of Emissions for a Sustainable Future: Revisiting the Ccarbon Tax in China
Yuhong Zhao

14. Effects and Issues of the 2010 Resource Tax Reform in Xinjiang
Yanmin He

15. Macroeconomic Effects of Environmental Tax Subsidy Reform: An Evaluation for Italy
Cristina Brandimarte

Waste Management
16. Does Industrial Waste Taxation Contribute to Waste Reduction? Panel Data Analysis of the Generation and
Final Disposal of Industrial Waste in Japan
Toshiaki Sasao

17. Exploring the Need for Direct Tax Incentives for Plastic Waste Management in India
Rajiv V. Shah

Permit Trading
18. Regional Market Based Climate Policy in North America: Efficient, Effective, Fair?
Sven Rudolph, Takeshi Kawakatsu and Achim Lerch

19. A Survey Analysis of Company Perspective to the GHG Emissions Trading Scheme in the
Republic of Korea
Sunhee Suk and Xianbing Liu

Index