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: PrefacePART I - IMPACTS OF THE EMERGING 21ST CENTURY ECONOMY 1. Environmental taxation in the digital worldJanet 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 investmentsJerónimo 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 systemEdoardo Croci and Francesco Colelli 6. Fiscal Policy for Decarbonisation of Energy in Europe, with a Focus on Urban Transport: Case Study and Proposal for SpainDavid Robinson, Pedro Linares Llamas, Xiral López-Otero and Renato Rodrigues7. 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 AmericaEmma Akrawi PART III - CHALLENGING ISSUES FOR TRANSPORT TAXES 9. External costs and environmental taxation: the role of transport sectors within the Italian economyAndrea 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 taxesAlberto 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 studyElena Aydos, Rafaela Cristina Oliari and Carlos Araújo Leonetti PART IV - THE EVALUATION OF CROSS-CUTTING POLICIES14. Ex-post cost-benefit analysis of environmentally related tax policies. Building on programme evaluation studiesJonas Teusch and Nils Axel Braathen 15. Designing Carbon Taxes: economic and legal considerationsClaudia Kettner, Daniela Kletzan-Slamanig, Stefan E. Weishaar and Irene J.J. Burgers16. The use of the Effective Carbon Rate (ECR) as an indicator for climate mitigation policyKris Bachus and Ping Gao17. The G20 peer review of Fossil Fuel Subsidies Aldo Ravazzi Douvan and Gionata Castaldi 18. Increasing Fiscal Transparency in Energy PoliciesLeyla Ates and Sevil Acar Index

‘Environmental Fiscal Challenges for Cities and Transport provides another exciting edition for the Critical Issues in Environmental Taxation series. The breadth of issues covered within the book allows the reader to dip in and out of the areas that are of personal interest. Overall, it provides inspiration for new, green fiscal policies and an insight into some of the associated challenges.’