Green Deals in the Making

Edited by Stefan E. Weishaar, Professor of Law and Economics, University of Groningen, the Netherlands, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US, Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark and Hope Ashiabor, Dr., Dr., University of New South Wales Business School, Australia

• Contents:Preface xiPART I GREEN DEALS AND COVID-19 RECOVERY1 Environmental taxation from a European Unionperspective, after the Covid-19 crisis 2Alberto Comelli2 Environmental and energy taxation in the context of theEU Green Deal and the recovery plan: the case of Spain 14Álvaro Antón AntónPART II GREEN DEALS – CARBON PRICINGINSTRUMENTS AND EXPERIENCES3 Abatement in the EU ETS – evidence from Austria 29Claudia Kettner and Daniela Kletzan-Slamanig4 Implementing green deals in developing countries: the caseof the Mexican pilot emissions trading scheme 46Bahareh Ghafouri, Joseph Dellatte and Sven Rudolph5 Environmental neutrality: redesigning EU VAT neutralityto support the implementation of the European Green Deal 62Francesco Cannas and Matteo Fermeglia6 Possibilities for a green fiscal reform in Brazil 80Maria Carolina Maldonado Mendonça Kraljevic7 A review of recent experiences with carbon taxation andrevenue recycling – lessons for implementation in EasternEuropean countries 96Mikael Skou Andersen8 Sustainable urbanism, land value taxation and green deals 112Paulo CarvalhoPART III FINANCING GREEN DEALS9 Green finance: contribution to climate policy, supportingfactors and barriers 127Daniela Kletzan-Slamanig and Angela Köppl10 Greening South Africa’s economy through carbon taxrevenue recycling 141Ashley Baldwin and Lee-Ann SteenkampPART IV GREEN DEALS: CIRCULAR ECONOMY AND PLASTICS11 An analysis of the Brazilian experience of plastic recyclingtaxation 158Lucas N. Holanda12 Plastic free but no free trade? 170Rodolfo Salassa Boix13 Are plastic taxes environmental or fiscal measures? A legalanalysis of the Italian and Spanish cases under the circulareconomy strategy 185Marta Villaz Ezcurra and Marina BisognoIndex

‘This volume of Critical Issues in Environmental Taxation collects some very instructive chapters highlighting the opportunities for implementing Green Deals. The authors cover a wide aspect of the prevailing challenges by analysing national experiences from all over the world. A special focus is given to different market-based instrument schemes applied in Europe.’