Environmental Taxation in the Pandemic Era

Edited by Hope Ashiabor, Dr., University of New South Wales Business School, Australia, 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

• Contents:Foreword: fake twins xby Christian de PerthuisPART I CARBON TAX THEORY IN THE PANDEMIC ERA1 A post-crisis assessment of carbon taxation for members ofthe Coalition of Finance Ministers for Climate Action 3Simon Black and Ian Parry2 Setting a price for carbon to achieve carbon neutrality inthe European Union 21Alberto Majocchi3 The Green New Dividend: a cost neutral market-basedalternative to the Green New Deal 35Russell MendellPART II COVID-19 AND EU-WIDE TAX POLICIES4 100 years of externalities 50Astrid Ladefoged and Mirka Janda5 Promoting a green economic recovery from the Corona crisis 67Holger Bär, Matthias Runkel and Kai Schlegelmilch6 Reconciling EU tax and environmental policies: VAT asa vehicle to boost green consumerism under the EU Green Deal 82Francesco Cannas and Matteo FermegliaPART III CARBON PRICING IN LATIN AMERICA INTHE PANDEMIC ERA7 Carbon pricing in Perú: a matter of climate justice in theCovid-19 context 97Carlos Trinidad Alvarado and Daniela Soberón Garreta8 The Carbon Tax in Argentina is sick with COVID-19 112Rodolfo Salassa Boix9 Public finance, taxation, and environment post-Covid-19:perspectives for Brazil 127Daniel Giotti de Paula and Lígia Barroso Fabri10 Tax incentives for electric vehicles and biofuels:a Brazilian case study 141Rafaela Cristina Oliari, Carlos Araújo Leonetti and Elena AydosPART IV EUROPEAN NATIONAL CASE STUDIES11 Environmental taxation in an age of COVID-19: an Italianapproach 156Alberto Comelli12 COVID-19 and urban mobility: has the time come fora paradigmatic shift? The potential of environmental taxpolicies in the pandemic age 170Marina BisognoPART V ENVIRONMENTAL SUPPORT SCHEMES INTHE MIDST OF THE PANDEMIC13 A taxonomy of environmentally sustainable activities toorient Covid-19 tax measures to environmental objectives 185Sébastien Wolff14 Assessing public aid for true green digital recovery:a matter of good tax governance in the European Union 199Marta Villar Ezcurra and María Amparo Grau Ruiz15 The purposefulness and serviceability of renewable energysupport schemes in view of the COVID-19 crisis 215Theodoros G. IliopoulosPART VI LESSONS FOR ALLOWANCE TRADING16 Covid-19 and EU climate change linking 230Stefan Weishaar17 Enforcing sustainable auction-based ETS ina post-COVID-19 world: evidence from and lessons forNortheast Asia 243Joseph Dellatte and Sven RudolphIndex

'The 2020-21 pandemic crisis confirms the opportunity for integrating environmental taxation into the core structure of fiscal systems. Carbon taxes, resources taxes, removal of environmental harmful subsidies allow labour taxes to be abated substantially. Economic instruments might not be ''the'' solution, but they are certainly ''par'' of the solution if we wish to achieve the ambitious but necessary objectives of the UN SDGs, Paris Agreement, CBD on biodiversity and natural capital. We have here substantial contributions with robust analysis that can be used by all Governments and researchers.'