Environmental Taxation and the Law

Edited by Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US

• Contents:Introduction Janet E. MilnePART IDESIGN OF ENVIRONMENTAL TAXATION A. Fundamental Design Principles1. Federica Pitrone (2015), ‘Defining “Environmental Taxes”: Input from the Court of Justice of the European Union’, Bulletin for International Taxation, 1, January, 58–642. Thomas A. Barthold (1994), ’Issues in the Design of Environmental Excise Taxes’, Journal of Economic Perspectives, 8 (1), Winter, 133–513. Janet E. Milne (2003), ‘Environmental Taxation: Why Theory Matters’, in Janet Milne, Kurt Deketelaere, Larry Kreiser and Hope Ashiabor (eds), Critical Issues in Environmental Taxation: International and Comparative Perspectives: Volume I, Part I, Chapter I, Richmond, UK: Richmond Law and Tax Ltd, 3–264. James Alm and H. Spencer Banzhaf (2012), ‘Designing Economic Instruments for the Environment in a Decentralized Fiscal System’, Journal of Economic Surveys, 26 (2), April, 177–202B. Design Choices in Theory and Practice: A Case Study of Carbon Taxes5. Gilbert E. Metcalf and David Weisbach (2009), ‘The Design of a Carbon Tax’, Harvard Environmental Law Review, 33 (2), 499–5566. David G. Duff (2008), ‘Carbon Taxation in British Columbia’, Vermont Journal of Environmental Law, 10 (1), 87–107 7. David A. Weisbach (2012), ‘Carbon Taxation in the EU: Expanding the EU Carbon Price’, Journal of Environmental Law, 24 (2), July, 183–2068. Mikael Skou Andersen (2015), ‘Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden’, European Taxation, 55 (6), June, 235–449. Sijbren Cnossen and Herman Vollebergh (1992), ‘Toward a Global Excise on Carbon’, National Tax Journal, XLV (1), March, 23–3610. Iñaki Bilbao Estrada and Pasquale Pistone (2013), ‘Global CO2 Taxes’, Intertax, 41 (1), January, 2–14C. Design of Environmental Tax Expenditures11. Tracey M. Roberts (2016), ‘Picking Winners and Losers: A Structural Examination of Tax Subsidies to the Energy Industry’, Columbia Journal of Environmental Law, 41 (1), Winter, 63–13712. Ellen Zweibel and Karen J. Cooper (2010), ‘Charitable Gifts of Conservation Easements: Lessons from the US Experience in Enhancing the Tax Incentive’, Canadian Tax Journal, 58 (1), 25–6113. Marta Villar Ezcurra (2014), ‘EU State Aid and Energy Policies as an Instrument of Environmental Protection: Current Stage and New Trends’, European State Aid Law Quarterly, 13 (4), 665–7614. Brian Galle (2012), ‘The Tragedy of the Carrots: Economics and Politics in the Choice of Price Instruments’, Stanford Law Review, 64 (4), April–May, 797–850PART II LEGAL AUTHORITY TO USE ENVIRONMENTAL TAXATION A. Significance of Legal and Institutional Arrangements15. Michael Rodi and Hope Ashiabor (2012), ‘Legal Authority to Enact Environmental Taxes’, in Janet E. Milne and Mikael Skou Andersen (eds), Handbook of Research on Environmental Taxation, Part I, Chapter 4, Cheltenham UK and Northampton, MA, USA: Edward Elgar Publishing, 59–8116. Per G. Fredriksson and Daniel L. Millimet (2004), ‘Comparative Politics and Environmental Taxation’, Journal of Environmental Economics and Management, 48 (1), July, 705–22B. Legal Implications of a “Tax”17. John Snape (2007), ‘The Green Taxes of the Brown Chancellorship, 1997–2007’, Environmental Law and Management, 19 (4), 143–5818. Janet E. Milne (2013), ‘The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes’, Environmental Law Reporter, 43 (5), May, 10406–13C. Allocation of Legal Authority Among Levels of Government19. Kirsten Borgsmidt (1999), ‘Ecotaxes in the Framework of Community Law’, European Environmental Law Review, 8 (10), October, 270–8120. Nathalie J. Chalifour (2008), ‘Making Federalism Work for Climate Change: Canada’s Division of Powers over Carbon Taxes’, National Journal of Constitutional Law, 22 (2), October, 119–21421. José Marcos Domingues (2012), ‘Tax System and Environmental Taxes in Brazil: The Case of the Electric Vehicles in a Comparative Perspective with Japan’, Osaka University Law Review, 59 (2), February, 37–5622. Yan Xu (2011), ‘China’s “Stir Fry” of Environmentally Related Taxes and Charges: Too Many Cooks at Work’, Journal of Environmental Law, 23 (2), July, 255–8323. Leyla Ates (2015), ‘Environmental Taxation in Turkey’, in Rodolfo Salassa Boix (ed.), La Protección Ambiental a Través del Derecho Fiscal (Environmental Protection through Tax Law), Part III, Córdoba, Argentina: Advocatus Ediciones, 239–57 24. Andrew J. White, III (2007), ‘Decentralised Environmental Taxation in Indonesia: A Proposed Double Dividend for Revenue Allocation and Environmental Regulation’, Journal of Environmental Law, 19 (1), 43–69PART III IMPLEMENTATION CONSIDERATIONS A. Factors that Affect the Design and Use of Environmental Taxation25. Susan Rose-Ackerman (1973), ‘Effluent Charges: A Critique’, Canadian Journal of Economics, VI (4), November, 512–2826. Nathalie J. Chalifour (2010), ‘A Feminist Perspective on Carbon Taxes’, Canadian Journal of Women and the Law, 22 (1), January, 169–21227. Veronika Chobotová (2013), ‘The Role of Market-Based Instruments for Biodiversity Conservation in Central and Eastern Europe’, Ecological Economics, 95, November, 41–50B. Legal Compliance and Enforcement28. Nthati Rametse (2015), ‘Measuring the Costs of Implementing the Former Carbon Tax for Australian Liable Entities’, New Zealand Journal of Taxation Law and Policy, 21, June, 190–21329. Dwight V. Denison and Robert J. Eger III (2000), ‘Tax Evasion from a Policy Perspective: The Case of the Motor Fuels Tax’, Public Administration Review, 60 (2), March–April, 163–7230. James Alm and Jay Shimshack (2014), ‘Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings’, Foundations and Trends® in Microeconomics, 10 (4), December, i–iii, 209–74Volume II Contents:Introduction An introduction to both volumes by the editor appears in Volume IPART I THE WTO AND ENVIRONMENTAL TAXATION A. The WTO Framework for Environmental Taxation1. Simonetta Zarrilli (2003), ‘Domestic Taxation of Energy Products and Multilateral Trade Rules: Is This a Case of Unlawful Discrimination?’, Journal of World Trade, 37 (2), 359–942. Francesco Sindico (2006), ‘Climate Taxes and the WTO: Is the Multilateral Trade Regime a Further Obstacle for Efficient Domestic Climate Policies?’, EcoLomic Policy and Law: Journal of Trade and Environment Studies, 3 (8), December, 1–24B. Legality of Border Tax Adjustments for Environmental Taxes3. Paul Demaret and Raoul Stewardson (1994), ‘Border Tax Adjustments under GATT and EC Law and General Implications for Environmental Taxes’, Journal of World Trade, 28 (4), 5–654. Gavin Goh (2004), ‘The World Trade Organization, Kyoto and Energy Tax Adjustments at the Border’, Journal of World Trade, 38 (3), 395–4235. Charles E. McLure, Jr (2011), ‘The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma’, Florida Tax Review, 11 (4), 221–94C. A Focus on Like Products and PPMs6. Reinhard Quick and Christian Lau (2003), ‘Environmentally Motivated Tax Distinctions and WTO Law: The European Commission’s Green Paper on Integrated Product Policy in Light of the “Like Product-“ and “PPM-“ Debates’, Journal of International Economic Law, 6 (2), June, 419–587. Steve Charnovitz (2002), ‘The Law of Environmental “PPMs” in the WTO: Debunking the Myth of Illegality’, Yale Journal of International Law, 27 (1), 59–1108. Adrian Emch (2005), ‘Same Same But Different? Fiscal Discrimination in WTO Law and EU Law: What Are “Like” Products?’, Legal Issues of Economic Integration, 32 (4), 369–415D. Challenges of Implementing Border Tax Adjustments for Carbon Pricing9. Javier de Cendra (2006), ‘Can Emissions Trading Schemes be Coupled with Border Tax Adjustments? An Analysis vis-à-vis WTO Law’, Review of European Community and International Environmental Law, 15 (2), July, 131–4510. Charles E. McLure, Jr (2012), ‘Could VAT Techniques Be Used To Implement Border Carbon Adjustments? Illustration of VATs and VATCATs – Expanded Version’, Bulletin for International Taxation, 66 (8), June, 1–19 11. Carol McAusland and Nouri Najjar (2015), ‘The WTO Consistency of Carbon Footprint Taxes’, Georgetown Journal of International Law, 46 (3), 765–801 12. Joost Pauwelyn (2013), ‘Carbon Leakage Measures and Border Tax Adjustments under WTO Law’, in Geert Van Calster and Denise Prévost (eds), Research Handbook on Environment, Health and the WTO, Part III, Chapter 15, Cheltenham, UK and Northampton, MA, USA: Edward Elgar Publishing, 448–506E. Subsidies13. Andrew Green (2006), ‘Trade Rules and Climate Change Subsidies’, World Trade Review, 5 (3), November, 377–414PART II LEGAL FRAMEWORKS FOR ASSESSING THE CHOICE OF INSTRUMENT A. Legal Institutions14. Jonathan Baert Wiener (1999), ‘Global Environmental Regulation: Instrument Choice in Legal Context’, Yale Law Journal, 108, 677–800B. Standards for Assessment15. Michael Faure (2012), ‘Effectiveness of Environmental Law: What Does the Evidence Tell Us?’, William and Mary Environmental Law and Policy Review, 36 (2), Winter, 293–336 16. Shi-Ling Hsu (2004), ‘Fairness Versus Efficiency in Environmental Law’, Ecology Law Quarterly, 31 (2), March, 303–401 17. Andrew Green (2006), ‘You Can’t Pay Them Enough: Subsidies, Environmental Law, and Social Norms’, Harvard Environmental Law Review, 30 (2), 407–40 C. Position Within the Law18. Todd S. Aagaard (2014), ‘Environmental Law Outside the Canon’, Indiana Law Journal, 89 (3), 1239–98 Index

‘A fascinating and important collection on an issue of increasing urgency. This superb book should be of keen interest to policymakers and academics alike.’