Taxation and the Green Growth Challenge

Edited by Alberto Comelli, Professor of Tax Law, University of Parma, Italy, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark and Hope Ashiabor, Dr., University of New South Wales Business School, Australia

Contents:

Foreword: Taxation and green growth – the role of carbon pricing xiii
Alberto Majocchi

PART I GREEN GROWTH CHALLENGE GENERAL ISSUES
1 Taxation for green growth: a mission-oriented approach 2
Rafaela Cristina Oliari and Carlos Araújo Leonetti
2 Multilevel inconsistencies in environmental taxation:
some evidence from the Italian case 15
Andrea Zatti
3 The role of taxation in the ecological transition: the social
and solidarity economy (SSE) perspective 35
Giulia Boletto

PART II GREEN GROWTH, CARBON PRICING AND CBAM
4 Carbon Border Adjustment Mechanism: potential and
critical aspects 54
Olimpia Fontana
5 The Achilles heel of border carbon adjustments:
unintended effects on developing countries 69
María Amparo Grau Ruiz

PART III GREEN GROWTH, TAX INCENTIVES AND SUBSIDIES
6 Green hydrogen mitigates the EU’s energy dependence
and leads to climate neutrality in 2050 85
María de los Angeles Diez Moreno
7 Climate-counterproductive subsidies in Austria – an
economic and legal assessment of the status quo and
reform options 100
Daniela Kletzan-Slamanig, Angela Köppl, Franz Sinabell,
Reinhard Schanda, Martino Heher, Alexander Rimböck,
Stella Müller, Thomas Voit and Sabine Kirchmayr

PART IV GREEN GROWTH AND ENERGY TAXATION
8 Time for a windfall profit tax? Electricity market design
in times of crises 114
Claudia Kettner, Michael Böheim and Margit Schratzenstaller
9 Impact of an energy taxation reform on Italian
corporations: simulation results using the Istat-Matis.b model 131
Cristina Brandimarte and Antonella Caiumi
10 Negative externalities in the transport sector: European
efforts to align transport prices with external costs through
market-based instruments 145
Marina Bisogno

PART V GREEN GROWTH, CIRCULAR ECONOMY
AND TAX REFORMS
11 The new Spanish tax on waste within the framework of
the European Union goals on the circular economy 160
Rodolfo Salassa Boix
12 Green tax reform in China: from pollution discharge fee
system to environmental protection tax 171
Yanmin He and Jingfei Che

PART VI GREEN GROWTH, TAXATION AND CASE STUDIES
13 The role of EU taxation for a more sustainable fashion industry 184
Cristina Trenta
14 The definition of waste for the purposes of its possible
taxation: the Italian experience between European profiles
and possible comparisons 199
Alessia Marano
15 Environmental taxation on oil and gas extraction in
Senegal in the context of fiscal stabilization in oil and gas
contracts 214
Jacqueline Cottrell and Marie Wettingfeldt

Index 231