Edited by Mona Hymel, Arthur W. Andrews Professor of Law, University of Arizona, College of Law, Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, 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: Foreword by Janet E. MilnePrefacePART I Carbon pricing design and prospects1. Introducing carbon taxes - issues and barriersStefan E. Weishaar2. Border adjustment with taxes or allowances to level the price of carbonMikael Skou Andersen3. Towards Bottom-up carbon pricing in CanadaTakeshi Kawakatsu and Sven Rudolph4. Beyond Thunderdome? The prospects of federal greenhouse gas cap-and-trade in AustraliaElena Aydos and Sven Rudolph5. How market-based emissions reduction mechanisms affect private property in AustraliaVanessa JohnstonPART II Complementary tax approaches6. Vehicle taxation in EU member statesClaudia Kettner and Daniela Kletzan-Slamanig7. Cutting Europe’s lifelines to coal subsidiesShelagh Whitley, Laurie van der Burgh, Leah Worrall and Sejal Patel8. Noise pollution taxes: a possibility to exploreMarta Villar Ezcurra9. Tackling environmental pollution in Seoul, South Korea through tax incentives and related strategiesStephanie Lee, Heidi Hylton Meier and Paul J. LeePART III Revenue perspectives10. Green ICMS - Brazil’s tax revenue distribution based on environmental criteriaLise Tupiassu, Bernardo Mendonça Nobrega and Jean-Raphaël Gros-Désormaux11. Climate change-related action and non-productive investments in the European UnionMaría Amparo Grau Ruiz 12. Total economic value of the Cagayan de Oro river basinRosalina Palanca-Tan, Catherine Roween Chico-Almaden, Ma. Kresna Navarro, Marichu Melendez-Obedencio and Caroline Laarni Rubio-Sereñas PART IV Incentives for the electricity sector13. Low-income households in New York’s Reforming the Energy VisionsRoss Astoria14. Mitigating the environmental consequences of electricity sector “lock in”: options for a de-carbonised energy futureRowena Cantley-Smith15. An overview of zero emission credits for nuclear power plants in the United StatesHans Sprohge and Larry KreiserIndex

Edited by Mona Hymel, Arthur W. Andrews Professor of Law, University of Arizona, College of Law, Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, 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: Foreword by Janet E. MilnePrefacePART I Carbon pricing design and prospects1. Introducing carbon taxes - issues and barriersStefan E. Weishaar2. Border adjustment with taxes or allowances to level the price of carbonMikael Skou Andersen3. Towards Bottom-up carbon pricing in CanadaTakeshi Kawakatsu and Sven Rudolph4. Beyond Thunderdome? The prospects of federal greenhouse gas cap-and-trade in AustraliaElena Aydos and Sven Rudolph5. How market-based emissions reduction mechanisms affect private property in AustraliaVanessa JohnstonPART II Complementary tax approaches6. Vehicle taxation in EU member statesClaudia Kettner and Daniela Kletzan-Slamanig7. Cutting Europe’s lifelines to coal subsidiesShelagh Whitley, Laurie van der Burgh, Leah Worrall and Sejal Patel8. Noise pollution taxes: a possibility to exploreMarta Villar Ezcurra9. Tackling environmental pollution in Seoul, South Korea through tax incentives and related strategiesStephanie Lee, Heidi Hylton Meier and Paul J. LeePART III Revenue perspectives10. Green ICMS - Brazil’s tax revenue distribution based on environmental criteriaLise Tupiassu, Bernardo Mendonça Nobrega and Jean-Raphaël Gros-Désormaux11. Climate change-related action and non-productive investments in the European UnionMaría Amparo Grau Ruiz 12. Total economic value of the Cagayan de Oro river basinRosalina Palanca-Tan, Catherine Roween Chico-Almaden, Ma. Kresna Navarro, Marichu Melendez-Obedencio and Caroline Laarni Rubio-Sereñas PART IV Incentives for the electricity sector13. Low-income households in New York’s Reforming the Energy VisionsRoss Astoria14. Mitigating the environmental consequences of electricity sector “lock in”: options for a de-carbonised energy futureRowena Cantley-Smith15. An overview of zero emission credits for nuclear power plants in the United StatesHans Sprohge and Larry KreiserIndex

Edited by Mona Hymel, Arthur W. Andrews Professor of Law, University of Arizona, College of Law, Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, 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: Foreword by Janet E. MilnePrefacePART I Carbon pricing design and prospects1. Introducing carbon taxes - issues and barriersStefan E. Weishaar2. Border adjustment with taxes or allowances to level the price of carbonMikael Skou Andersen3. Towards Bottom-up carbon pricing in CanadaTakeshi Kawakatsu and Sven Rudolph4. Beyond Thunderdome? The prospects of federal greenhouse gas cap-and-trade in AustraliaElena Aydos and Sven Rudolph5. How market-based emissions reduction mechanisms affect private property in AustraliaVanessa JohnstonPART II Complementary tax approaches6. Vehicle taxation in EU member statesClaudia Kettner and Daniela Kletzan-Slamanig7. Cutting Europe’s lifelines to coal subsidiesShelagh Whitley, Laurie van der Burgh, Leah Worrall and Sejal Patel8. Noise pollution taxes: a possibility to exploreMarta Villar Ezcurra9. Tackling environmental pollution in Seoul, South Korea through tax incentives and related strategiesStephanie Lee, Heidi Hylton Meier and Paul J. LeePART III Revenue perspectives10. Green ICMS - Brazil’s tax revenue distribution based on environmental criteriaLise Tupiassu, Bernardo Mendonça Nobrega and Jean-Raphaël Gros-Désormaux11. Climate change-related action and non-productive investments in the European UnionMaría Amparo Grau Ruiz 12. Total economic value of the Cagayan de Oro river basinRosalina Palanca-Tan, Catherine Roween Chico-Almaden, Ma. Kresna Navarro, Marichu Melendez-Obedencio and Caroline Laarni Rubio-Sereñas PART IV Incentives for the electricity sector13. Low-income households in New York’s Reforming the Energy VisionsRoss Astoria14. Mitigating the environmental consequences of electricity sector “lock in”: options for a de-carbonised energy futureRowena Cantley-Smith15. An overview of zero emission credits for nuclear power plants in the United StatesHans Sprohge and Larry KreiserIndex