Green Taxation and Environmental Sustainability

Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Ana Yábar Sterling, Professor of Applied Economics, Complutense University of Madrid, Spain, Pedro Herrera, Assistant Professor of Taxation and Financial Law, National Distance University (UNED), Spain, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Hope Ashiabor, Dr., University of New South Wales Business School, Australia

• Contents: PrefacePART I: MEASURING GREEN TAXES1. Improving the Methodology for Measuring the Greening of the Tax SystemKris Bachus2. New Information in the OECD Database on Instruments Used for Environmental PolicyNils Axel BraathenPART II: ACHIEVING SUSTAINABLE MOBILITY3. Promotion of Biofuels and EU State Aid Rules: The Case of SpainÁlvaro Antón Antón4. Territorial Differences for Transport Fuel Demand in Spain: An Econometric StudyPablo del Río, Desiderio Romero, Marta Jorge and Mercedes Burguillo5. Environmental Concern and Sustainability: When Citizens Assess Urban Mobility, Do They Consider the Environment?Ignacio Pisano, Regina Lafuente and Carlos Priego6. Taxing Malls: Ways to Achieve Sustainable Urban Mobility and TransportMaría Amparo Grau Ruiz PART III: NEW APPROACHES TO SUSTAINABLE MOBILITY7. Electric Vehicles: Plugging into the US Tax CodeJanet E. Milne8. Electric Vehicles, Taxes and Public Policies in BrazilJosé Marcos Domingues and Luiz Artur Pecorelli-Peres9. Automobile Taxation in Spain: Recent Reforms and Future ProposalsAmadeo Fuenmayor10. Fiscal Tools for Inclusion of GCC States in the Global Environmental Programme: Focus Upon New Vehicle ImportsJon TrubyPART IV: ENCOURAGING NEW RENEWABLE TECHNOLOGIES11. Taxation and Electricity Transmission: Bringing Wind Energy onto the GridEmily E. Steinhilber and Jonathan R. Voegele12. Public–Private Partnerships as Incentive to Foster Sustainable TechnologiesRolf H. WeberPART V: NUCLEAR POWER EXTERNALITIES13. Public Policy Issues on the Disposal of High-level Radioactive Waste in JapanSoocheol Lee and Kazuhiro Ueta14. Fueling Meltdown: Nuclear Tax and Subsidy in JapanSeung-Joon ParkPART VI: WATER AND WASTE MANAGEMENT15. Looking for Evidence of Landfill Tax Effectiveness in the European UnionSamuela Bassi and Emma Watkins16. Landfill and Waste Incineration Taxes in Catalonia, SpainIgnasi Puig Ventosa, Ana Citlalic González Martínez and Marta Jofra Sora17. Raw Water Pricing for Ground Water Preservation: A Policy Advocacy Exercise in CDO, PhilippinesRosalina Palanca-TanIndex

‘Green taxation is an important subject. Recently in the UK, HM Treasury set out a definition of environmental taxes for the UK and has sought to increase the proportion of tax revenue raised by environmental taxation. This is part of the EU agreement to encourage “green tax” reforms and increase their effectiveness. Globally, there is renewed interest in the implementation of environmental taxation and measuring the greening of the tax system. Increasing concerns over the costs and impact of climate change and over reliance on carbon energy have underlined the need for suitable strategies. It is proposed that a percentage of GDP will be allocated to tax revenues from green taxation. This is a timely volume and provides well informed case studies and analytical discourse that covers in breadth the various forms of green taxation. These essays are from leading scholars in the field. Policy makers, lawyers, economists and political scientists will find the essays rewarding, informative and essential reading.’