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

• ContentsForeword by Soocheol LeePrefacePART I THEORYExploring Theoretical Assumptions1. Environmental Taxes and Fees: Wrestling with TheoryJanet E. Milne2. Environmental Taxation for a Sustainable Future: Perspectives from Environmental MacroeconomicsSeck L. Tan and Dodo J. Thampapillai3. The Role of the Precautionary Principle in Designing Energy Taxes in AustraliaPrafula PearceThe Relationship between Environmental Taxation and Trade4. Inherent Logic of EU Energy Taxes: Toward a Balance Between Market Protection and Environment ProtectionÁlvaro Antón Antón and Marta Villar Ezcurra5. WTO Open Trade Rules and Domestic Environmental Protection Policies: A Balancing ApproachBill Butcher6. Addressing the Inequality Issue under Border Carbon AdjustmentXin Zhou, Takashi Yano and Mustafa Moinuddin7. Toward Green Transfer Pricing: Including Environmental Parameters in Transfer Pricing RulesAlice PirlotPermit Trading and Price Stability8. The EU Emission Trading Scheme: Is There a Need for Price Stabilization?Claudia Kettner, Daniela Kletzan-Slamanig and Angela Köppl9. Incentivising Technologic Change in Emissions Trading Systems: The Case of Excess SupplyStefan E. WeishaarPolitical Economy10. The Political Economy of Subsidy Reform: Which Factors are Game-changers?Jacqueline Cottrell11. Decision Making for Market-based Environmental Cost Allocation: The Case of Packaging Waste Policyin GermanySusumu KitagawaPART II IMPACTEnvironmental Taxes12. Environmental Taxes-definitional Analysis: Behavioural Change or Revenue RaisingSally-Ann Joseph13. Abatement of Emissions for a Sustainable Future: Revisiting the Ccarbon Tax in ChinaYuhong Zhao14. Effects and Issues of the 2010 Resource Tax Reform in XinjiangYanmin He15. Macroeconomic Effects of Environmental Tax Subsidy Reform: An Evaluation for ItalyCristina BrandimarteWaste Management16. Does Industrial Waste Taxation Contribute to Waste Reduction? Panel Data Analysis of the Generation andFinal Disposal of Industrial Waste in JapanToshiaki Sasao17. Exploring the Need for Direct Tax Incentives for Plastic Waste Management in IndiaRajiv V. Shah Permit Trading18. Regional Market Based Climate Policy in North America: Efficient, Effective, Fair?Sven Rudolph, Takeshi Kawakatsu and Achim Lerch19. A Survey Analysis of Company Perspective to the GHG Emissions Trading Scheme in the Republic of KoreaSunhee Suk and Xianbing LiuIndex

‘The wide coverage and richness of content make this book a rewarding read, particularly for students interested in exposure to both unique features of specific countries and the common theoretical foundations in environmental studies. It demonstrates a strong capacity to usher readers into new frontiers and new instruments in climate policies, waste management and carbon taxes, among others. Given these merits, this book is a valuable addition to the existing literature.’