Environmental taxation and the law [electronic resource] / edited by Janet E. Milne.
Economics shapes environmental pricing theory, but the law translates theory into reality. This research review examines and discusses carefully selected classic and cutting edge articles from around the world that delve into the legal design features of environmental tax instruments, how government...
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Full Text (via Elgar) |
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| Other title: | Elgar online. |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cheltenham, UK :
Edward Elgar Pub.,
2017.
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| Series: | International library of law and the environment series.
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| Subjects: |
MARC
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| 245 | 0 | 0 | |a Environmental taxation and the law |h [electronic resource] / |c edited by Janet E. Milne. |
| 264 | 1 | |a Cheltenham, UK : |b Edward Elgar Pub., |c 2017. | |
| 300 | |a 1 online resource ; |c cm. | ||
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| 490 | 1 | |a International library of law and the environment series | |
| 500 | |a Includes index. | ||
| 500 | |a The recommended readings are available in the print version, or may be available via the link to your library's holdings. | ||
| 505 | 8 | |a Recommended readings (Machine generated): Federica Pitrone (2015), 'Defining "Environmental Taxes": Input from the Court of Justice of the European Union', Bulletin for International Taxation, 1, January, 58-64 -- Thomas A. Barthold (1994), 'Issues in the Design of Environmental Excise Taxes', Journal of Economic Perspectives, 8 (1), Winter, 133-51 -- Janet E. Milne (2003), 'Environmental Taxation: Why Theory Matters', in Janet Milne, Kurt Deketelaere, Larry Kreiser and Hope Ashiabor (eds), Critical Issues in Environmental Taxation: International and Comparative Perspectives: Volume I, Part I, Chapter I, Richmond, UK: Richmond Law and Tax Ltd, 3-26 -- James Alm and H. Spencer Banzhaf (2012), 'Designing Economic Instruments for the Environment in a Decentralized Fiscal System', Journal of Economic Surveys, 26 (2), April, 177-202 -- Gilbert E. Metcalf and David Weisbach (2009), 'The Design of a Carbon Tax', Harvard Environmental Law Review, 33 (2), 499-556 -- David G. Duff (2008), 'Carbon Taxation in British Columbia', Vermont Journal of Environmental Law, 10 (1), 87-107 -- David A. Weisbach (2012), 'Carbon Taxation in the EU: Expanding the EU Carbon Price', Journal of Environmental Law, 24 (2), July, 183-206 -- Mikael Skou Andersen (2015), 'Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden', European Taxation, 55 (6), June, 235-44 -- Sijbren Cnossen and Herman Vollebergh (1992), 'Toward a Global Excise on Carbon', National Tax Journal, XLV (1), March, 23-36 -- Iñaki Bilbao Estrada and Pasquale Pistone (2013), 'Global CO2 Taxes', Intertax, 41 (1), January, 2-14 -- Tracey M. Roberts (2016), 'Picking Winners and Losers: A Structural Examination of Tax Subsidies to the Energy Industry', Columbia Journal of Environmental Law, 41 (1), Winter, 63-137 -- Ellen Zweibel and Karen J. Cooper (2010), 'Charitable Gifts of Conservation Easements: Lessons from the US Experience in Enhancing the Tax Incentive', Canadian Tax Journal, 58 (1), 25-61 -- Marta Villar Ezcurra (2014), 'EU State Aid and Energy Policies as an Instrument of Environmental Protection: Current Stage and New Trends', European State Aid Law Quarterly, 13 (4), 665-76 -- Brian Galle (2012), 'The Tragedy of the Carrots: Economics and Politics in the Choice of Price Instruments', Stanford Law Review, 64 (4), April-May, 797-850 -- Michael Rodi and Hope Ashiabor (2012), 'Legal Authority to Enact Environmental Taxes', in Janet E. Milne and Mikael Skou Andersen (eds), Handbook of Research on Environmental Taxation, Part I, Chapter 4, Cheltenham UK and Northampton, MA, USA: Edward Elgar Publishing, 59-81 -- Per G. Fredriksson and Daniel L. Millimet (2004), 'Comparative Politics and Environmental Taxation', Journal of Environmental Economics and Management, 48 (1), July, 705-22 -- John Snape (2007), 'The Green Taxes of the Brown Chancellorship, 1997-2007', Environmental Law and Management, 19 (4), 143-58 -- Janet E. Milne (2013), 'The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes', Environmental Law Reporter, 43 (5), May, 10406-13 -- Kirsten Borgsmidt (1999), 'Ecotaxes in the Framework of Community Law', European Environmental Law Review, 8 (10), October, 270-81. | |
| 505 | 8 | |a Nathalie J. Chalifour (2008), 'Making Federalism Work for Climate Change: Canada's Division of Powers over Carbon Taxes', National Journal of Constitutional Law, 22 (2), October, 119-214 -- José Marcos Domingues (2012), 'Tax System and Environmental Taxes in Brazil: The Case of the Electric Vehicles in a Comparative Perspective with Japan', Osaka University Law Review, 59 (2), February, 37-56 -- Yan Xu (2011), 'China's "Stir Fry" of Environmentally Related Taxes and Charges: Too Many Cooks at Work', Journal of Environmental Law, 23 (2), July, 255-83 -- Leyla Ates (2015), 'Environmental Taxation in Turkey', in Rodolfo Salassa Boix (ed.), La Protección Ambiental a Través del Derecho Fiscal (Environmental Protection through Tax Law), Part III, Córdoba, Argentina: Advocatus Ediciones, 239-57 -- Andrew J. White, III (2007), 'Decentralised Environmental Taxation in Indonesia: A Proposed Double Dividend for Revenue Allocation and Environmental Regulation', Journal of Environmental Law, 19 (1), 43-69 -- Susan Rose-Ackerman (1973), 'Effluent Charges: A Critique', Canadian Journal of Economics, VI (4), November, 512-28 -- Nathalie J. Chalifour (2010), 'A Feminist Perspective on Carbon Taxes', Canadian Journal of Women and the Law, 22 (1), January, 169-212 -- Veronika Chobotová (2013), 'The Role of Market-Based Instruments for Biodiversity Conservation in Central and Eastern Europe', Ecological Economics, 95, November, 41-50 -- Nthati Rametse (2015), 'Measuring the Costs of Implementing the Former Carbon Tax for Australian Liable Entities', New Zealand Journal of Taxation Law and Policy, 21, June, 190-213 -- Dwight V. Denison and Robert J. Eger III (2000), 'Tax Evasion from a Policy Perspective: The Case of the Motor Fuels Tax', Public Administration Review, 60 (2), March-April, 163-72 -- James Alm and Jay Shimshack (2014), 'Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings', Foundations and Trends® in Microeconomics, 10 (4), December, i-iii, 209-74 -- Simonetta Zarrilli (2003), 'Domestic Taxation of Energy Products and Multilateral Trade Rules: Is This a Case of Unlawful Discrimination?', Journal of World Trade, 37 (2), 359-94 -- Francesco Sindico (2006), 'Climate Taxes and the WTO: Is the Multilateral Trade Regime a Further Obstacle for Efficient Domestic Climate Policies?', EcoLomic Policy and Law: Journal of Trade and Environment Studies, 3 (8), December, 1-24 -- Paul Demaret and Raoul Stewardson (1994), 'Border Tax Adjustments under GATT and EC Law and General Implications for Environmental Taxes', Journal of World Trade, 28 (4), 5-65 -- Gavin Goh (2004), 'The World Trade Organization, Kyoto and Energy Tax Adjustments at the Border', Journal of World Trade, 38 (3), 395-423 -- Charles E. McLure, Jr (2011), 'The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma', Florida Tax Review, 11 (4), 221-94 -- Steve Charnovitz (2002), 'The Law of Environmental "PPMs" in the WTO: Debunking the Myth of Illegality', Yale Journal of International Law, 27 (1), 59-110 -- Adrian Emch (2005), 'Same Same But Different? Fiscal Discrimination in WTO Law and EU Law: What Are "Like" Products?', Legal Issues of Economic Integration, 32 (4), 369-415 -- Javier de Cendra (2006), 'Can Emissions Trading Schemes be Coupled with Border Tax Adjustments? An Analysis vis-à-vis WTO Law', Review of European Community and International Environmental Law, 15 (2), July, 131-45. | |
| 505 | 8 | |a Charles E. McLure, Jr (2012), 'Could VAT Techniques Be Used To Implement Border Carbon Adjustments? Illustration of VATs and VATCATs -Expanded Version', Bulletin for International Taxation, 66 (8), June, 1-19 -- Carol McAusland and Nouri Najjar (2015), 'The WTO Consistency of Carbon Footprint Taxes', Georgetown Journal of International Law, 46 (3), 765-801 -- Joost Pauwelyn (2013), 'Carbon Leakage Measures and Border Tax Adjustments under WTO Law', in Geert Van Calster and Denise Prévost (eds), Research Handbook on Environment, Health and the WTO, Part III, Chapter 15, Cheltenham, UK and Northampton, MA, USA: Edward Elgar Publishing, 448-506 -- Andrew Green (2006), 'Trade Rules and Climate Change Subsidies', World Trade Review, 5 (3), November, 377-414 -- Jonathan Baert Wiener (1999), 'Global Environmental Regulation: Instrument Choice in Legal Context', Yale Law Journal, 108, 677-800 -- Michael Faure (2012), 'Effectiveness of Environmental Law: What Does the Evidence Tell Us?', William and Mary Environmental Law and Policy Review, 36 (2), Winter, 293-336 -- Shi-Ling Hsu (2004), 'Fairness Versus Efficiency in Environmental Law', Ecology Law Quarterly, 31 (2), March, 303-401 -- Andrew Green (2006), 'You Can't Pay Them Enough: Subsidies, Environmental Law, and Social Norms', Harvard Environmental Law Review, 30 (2), 407-40 -- Todd S. Aagaard (2014), 'Environmental Law Outside the Canon', Indiana Law Journal, 89 (3), 1239-98. | |
| 520 | |a Economics shapes environmental pricing theory, but the law translates theory into reality. This research review examines and discusses carefully selected classic and cutting edge articles from around the world that delve into the legal design features of environmental tax instruments, how governments define the legal authority to use environmental taxation, complex interactions with WTO law and the legal conundrums of border tax adjustments. These influential articles cover a wide range of environmental and legal issues that recur across continents, with carbon taxes and climate change taking centre stage as important case studies. This timely review is an essential resource for those working in the field, whether they are trained in law, economics, political science, environmental science or public finance. | ||
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