Handbook of Research on Environmental Taxation

Abstract

Contents: 1. This Book's Approach to Environmental Taxation Janet E. Milne PART I: CONCEPTUAL FOUNDATIONS 2. Introduction to Environmental Taxation Concepts and Research Janet E. Milne and Mikael Skou Andersen 3. Economic Principles of Environmental Fiscal Reform Jean-Philippe Barde and Olivier Godard 4. Legal Authority to Enact Environmental Taxes Michael Rodi and Hope Ashiabor PART II: DESIGN 5. Design Options and their Rationales Pedro M. Herrera Molina 6. Earmarking Revenues from Environmentally Related Taxes Claudia Dias Soares 7. Designing Environmental Taxes in Countries in Transition: A Case Study of Vietnam Michael Rodi, Kai Schlegelmilch and Michael Mehling 8. Externality Research Philipp Preiss PART III: ACCEPTANCE 9. Regressivity of Environmental Taxation: Myth or Reality? Katri Kosonen 10. The Political Acceptability of Carbon Taxes: Lessons from British Columbia Mark Jaccard 11. Gaining Intergovernmental Acceptance: Legal Rules Protecting Trade Birgitte Egelund Olsen 12. The Double Dividend Debate William K. Jaeger 13. The Political Economy of Environmental Taxation Nils Axel Braathen PART IV: IMPLEMENTATION 14. Multilevel Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax Instruments Nathalie Chalifour, Maria Amparo Grau-Ruiz and Edoardo Traversa 15. Transaction Costs of Environmental Taxation: The Administrative Burden Jan Pavel and Leos Vitek 16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of Approaches Teresa Palmer-Tous and Antoni Riera-Font 17. Environmental Taxation in China: The Greening of an Emerging Economy Yan Xu 18. A Review of Selected Databases on Market-based Instruments Hans Vos PART V: IMPACT 19. Decoupling: Is There a Separate Contribution from Environmental Taxation? Adrian Muller, Asa Lofgren and Thomas Sterner 20. The Role of Environmental Taxation in Spurring Technological Change Herman Vollebergh 21. Impacts on Competitiveness: What do we know from Modeling? Paul Ekins and Stefan Speck PART VI: POLICY MIX 22. The Role of Environmental Taxation: Economics and the Law Michael G. Faure and Stefan E. Weishaar 23. Regulatory Reform and Development of Environmental Taxation: The Case of Carbon Taxation and Ecological Tax Reform in Finland Rauno Sairinen 24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing? Helle Orsted Nielsen 25. Global Environmental Taxes Philippe Thalmann PART VII: CONCLUSION 26. The Future Agenda for Environmental Taxation Research Mikael Skou Andersen and Janet E. Milne Index