Green Fiscal Reform for a Sustainable Future

Reform, Innovation and Renewable Energy

Natalie P. Stoianoff, Larry Kreiser, Bill Butcher, Janet E. Milne, Hope Ashiabor (Herausgeber)

Buch | Hardcover

256 Seiten

2016
Edward Elgar Publishing Ltd (Verlag)
978-1-78643-118-9 (ISBN)

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In this volume environmental tax experts review the development of fiscal carbon policy, consider the impact of green taxation on trade and competition, analyse the lessons learned from national experiences with fuel and energy pricing, and evaluate a variety of green economic instruments.

This timely book focuses on achieving a sustainable future through the reform of green fiscal policy. Green fiscal policies help not only provide the needed financing but may also serve the Sustainable Development Goals adopted by the United Nations in 2015. In this volume environmental tax experts review the development of fiscal carbon policy, consider the impact of green taxation on trade and competition, analyze the lessons learned from national experiences with fuel and energy pricing, and evaluate a variety of green economic instruments.A comprehensive range of green economic instruments is evaluated, covering emissions trading schemes, energy tax systems, global natural resource consumption taxes and fiscal intervention. The contributions from leading environmental taxation scholars consider thought-provoking innovations in policy and law to deal with climate change and explore a range of fiscal strategies designed to mitigate the negative and maximise the positive effects of a carbon economy.

This is a vital reference work for students and academics in environmental law, economics and sustainability, and will serve as an excellent guide for policy makers and those involved in fiscal reform.

Contributors include: C. Brandimarte, J. Bruha, H. Bruhová-Foltýnová, L. del Federico, A. Gerbeti, S. Giorgi, E. Guglyuvatyy, S.-A. Joseph, C. Kettner, D. Kletzan-Slamanig, D. Leary, Y. Motoki, A. Naito, P. Pearce, V. Písa, N.P. Stoianoff, S.L. Tan, X. Wang, S. Wright, J. Wu, Z. Yang

Edited by Natalie P. Stoianoff, Professor of Law and Director, Intellectual Property Program, University of Technology Sydney, Australia, Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Bill Butcher, Director of Coursework Programs, Taxation and Business Law, University of New South Wales, Australia, 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:

Preface

Part I Fiscal Carbon Policy Development
1. A Good F.A.C.T. For Climate Change Mitigation
Cristina Brandimarte

2. Tax Credit Hypothesis to Coordinate EU - ETS And EU Energy Tax System
Lorenzo del Federico and Silvia Giorgi

3. Carbon Policy in Australia – A Political History
Evgeny Guglyuvatyy and Natalie P. Stoianoff

4. Trends in the Greening of Energy and Vehicle Tax Systems - Japan and the EU
Aya Naito and Yuko Motoki

Part II Trade, Taxation and Sustainability
5. CO2 in Goods
Agime Gerbeti

6. The Global Natural Resource Consumption Tax
Sally-Ann Joseph

7. Potential Environmental Impacts of the Australia-South Korea Free Trade Agreement and Fiscal Intervention
Seck L. Tan

8. The Impact of Environmental Taxes on Enterprise Behavior and Competitiveness – China’s iron and steel industry
Jian Wu, Xiao Wang and Zhe Yang

Part III National Experiences with Fuel and Energy Pricing
9. Distributional Effects of Motor Fuel Taxation in the Czech Republic
Jan Brůha, Hana Brůhová-Foltýnová and Vítězslav Píša

10. Renewable Electricty Support in the EU – What Lessons Can Be Learned?
Claudia Kettner and Daniela Kletzan-Slamanig

11. Protecting Australian Gas Resource and the Need to Reserve and Promote the Use of Natural Gas for Australian Industries
Prafula Pearce

Part IV Evaluating Green Economic Instruments
12. The Australian Renewable Energy Target Scheme: A Case Study of the Impact of Uncertainty on a Market Based Mechanism.
David Leary

13. Economic Instruments in Pollution Law in New South Wales, Australia: A Case for Greater Use and Refinement
Sarah Wright

Index

Erscheinungsdatum	28.11.2016
Reihe/Serie	Critical Issues in Environmental Taxation series
Verlagsort	Cheltenham
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Öffentliches Recht ► Umweltrecht
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	1-78643-118-1 / 1786431181
ISBN-13	978-1-78643-118-9 / 9781786431189
Zustand	Neuware