Edited by 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:1. This Book’s Approach to Environmental TaxationJanet E. MilnePART I: CONCEPTUAL FOUNDATIONS2. Introduction to Environmental Taxation Concepts and ResearchJanet E. Milne and Mikael Skou Andersen3. Economic Principles of Environmental Fiscal ReformJean-Philippe Barde and Olivier Godard 4. Legal Authority to Enact Environmental TaxesMichael Rodi and Hope AshiaborPART II: DESIGN5. Design Options and their RationalesPedro M. Herrera Molina 6. Earmarking Revenues from Environmentally Related TaxesClaudia Dias Soares7. Designing Environmental Taxes in Countries in Transition: A Case Study of VietnamMichael Rodi, Kai Schlegelmilch and Michael Mehling8. Externality ResearchPhilipp PreissPART III: ACCEPTANCE9. Regressivity of Environmental Taxation: Myth or Reality?Katri Kosonen10. The Political Acceptability of Carbon Taxes: Lessons from British ColumbiaMark Jaccard11. Gaining Intergovernmental Acceptance: Legal Rules Protecting TradeBirgitte Egelund Olsen12. The Double Dividend DebateWilliam K. Jaeger13. The Political Economy of Environmental TaxationNils Axel BraathenPART IV: IMPLEMENTATION14. Multilevel Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax InstrumentsNathalie Chalifour, María Amparo Grau-Ruiz and Edoardo Traversa15. Transaction Costs of Environmental Taxation: The Administrative BurdenJan Pavel and Leoš Vítek16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of ApproachesTeresa Palmer-Tous and Antoni Riera-Font17. Environmental Taxation in China: The Greening of an Emerging EconomyYan Xu18. A Review of Selected Databases on Market-based InstrumentsHans VosPART V: IMPACT19. Decoupling: Is There a Separate Contribution from Environmental Taxation?Adrian Muller, Åsa Löfgren and Thomas Sterner20. The Role of Environmental Taxation in Spurring Technological ChangeHerman Vollebergh21. Impacts on Competitiveness: What do we know from Modeling?Paul Ekins and Stefan SpeckPART VI: POLICY MIX22. The Role of Environmental Taxation: Economics and the LawMichael G. Faure and Stefan E. Weishaar23. Regulatory Reform and Development of Environmental Taxation: The Case of Carbon Taxation and Ecological Tax Reform in FinlandRauno Sairinen24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing?Helle Ørsted Nielsen25. Global Environmental TaxesPhilippe ThalmannPART VII: CONCLUSION26. The Future Agenda for Environmental Taxation ResearchMikael Skou Andersen and Janet E. MilneIndex

‘Ingeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.’

Edited by 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:1. This Book’s Approach to Environmental TaxationJanet E. MilnePART I: CONCEPTUAL FOUNDATIONS2. Introduction to Environmental Taxation Concepts and ResearchJanet E. Milne and Mikael Skou Andersen3. Economic Principles of Environmental Fiscal ReformJean-Philippe Barde and Olivier Godard 4. Legal Authority to Enact Environmental TaxesMichael Rodi and Hope AshiaborPART II: DESIGN5. Design Options and their RationalesPedro M. Herrera Molina 6. Earmarking Revenues from Environmentally Related TaxesClaudia Dias Soares7. Designing Environmental Taxes in Countries in Transition: A Case Study of VietnamMichael Rodi, Kai Schlegelmilch and Michael Mehling8. Externality ResearchPhilipp PreissPART III: ACCEPTANCE9. Regressivity of Environmental Taxation: Myth or Reality?Katri Kosonen10. The Political Acceptability of Carbon Taxes: Lessons from British ColumbiaMark Jaccard11. Gaining Intergovernmental Acceptance: Legal Rules Protecting TradeBirgitte Egelund Olsen12. The Double Dividend DebateWilliam K. Jaeger13. The Political Economy of Environmental TaxationNils Axel BraathenPART IV: IMPLEMENTATION14. Multilevel Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax InstrumentsNathalie Chalifour, María Amparo Grau-Ruiz and Edoardo Traversa15. Transaction Costs of Environmental Taxation: The Administrative BurdenJan Pavel and Leoš Vítek16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of ApproachesTeresa Palmer-Tous and Antoni Riera-Font17. Environmental Taxation in China: The Greening of an Emerging EconomyYan Xu18. A Review of Selected Databases on Market-based InstrumentsHans VosPART V: IMPACT19. Decoupling: Is There a Separate Contribution from Environmental Taxation?Adrian Muller, Åsa Löfgren and Thomas Sterner20. The Role of Environmental Taxation in Spurring Technological ChangeHerman Vollebergh21. Impacts on Competitiveness: What do we know from Modeling?Paul Ekins and Stefan SpeckPART VI: POLICY MIX22. The Role of Environmental Taxation: Economics and the LawMichael G. Faure and Stefan E. Weishaar23. Regulatory Reform and Development of Environmental Taxation: The Case of Carbon Taxation and Ecological Tax Reform in FinlandRauno Sairinen24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing?Helle Ørsted Nielsen25. Global Environmental TaxesPhilippe ThalmannPART VII: CONCLUSION26. The Future Agenda for Environmental Taxation ResearchMikael Skou Andersen and Janet E. MilneIndex

‘Ingeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.’

Edited by 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:1. This Book’s Approach to Environmental TaxationJanet E. MilnePART I: CONCEPTUAL FOUNDATIONS2. Introduction to Environmental Taxation Concepts and ResearchJanet E. Milne and Mikael Skou Andersen3. Economic Principles of Environmental Fiscal ReformJean-Philippe Barde and Olivier Godard 4. Legal Authority to Enact Environmental TaxesMichael Rodi and Hope AshiaborPART II: DESIGN5. Design Options and their RationalesPedro M. Herrera Molina 6. Earmarking Revenues from Environmentally Related TaxesClaudia Dias Soares7. Designing Environmental Taxes in Countries in Transition: A Case Study of VietnamMichael Rodi, Kai Schlegelmilch and Michael Mehling8. Externality ResearchPhilipp PreissPART III: ACCEPTANCE9. Regressivity of Environmental Taxation: Myth or Reality?Katri Kosonen10. The Political Acceptability of Carbon Taxes: Lessons from British ColumbiaMark Jaccard11. Gaining Intergovernmental Acceptance: Legal Rules Protecting TradeBirgitte Egelund Olsen12. The Double Dividend DebateWilliam K. Jaeger13. The Political Economy of Environmental TaxationNils Axel BraathenPART IV: IMPLEMENTATION14. Multilevel Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax InstrumentsNathalie Chalifour, María Amparo Grau-Ruiz and Edoardo Traversa15. Transaction Costs of Environmental Taxation: The Administrative BurdenJan Pavel and Leoš Vítek16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of ApproachesTeresa Palmer-Tous and Antoni Riera-Font17. Environmental Taxation in China: The Greening of an Emerging EconomyYan Xu18. A Review of Selected Databases on Market-based InstrumentsHans VosPART V: IMPACT19. Decoupling: Is There a Separate Contribution from Environmental Taxation?Adrian Muller, Åsa Löfgren and Thomas Sterner20. The Role of Environmental Taxation in Spurring Technological ChangeHerman Vollebergh21. Impacts on Competitiveness: What do we know from Modeling?Paul Ekins and Stefan SpeckPART VI: POLICY MIX22. The Role of Environmental Taxation: Economics and the LawMichael G. Faure and Stefan E. Weishaar23. Regulatory Reform and Development of Environmental Taxation: The Case of Carbon Taxation and Ecological Tax Reform in FinlandRauno Sairinen24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing?Helle Ørsted Nielsen25. Global Environmental TaxesPhilippe ThalmannPART VII: CONCLUSION26. The Future Agenda for Environmental Taxation ResearchMikael Skou Andersen and Janet E. MilneIndex

‘Ingeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.’