Taxation and the green growth challenge / edited by Alberto Comelli (Professor of Tax Law, University of Parma, Italy), Janet E. Milne (Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US), Mikael Skou Andersen (Professor of Environmental Policy Analysis, Aarhus University, Denmark), and Hope Ashiabor, Dr.(University of New South Wales Business School, Australia).
2023
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Title
Taxation and the green growth challenge / edited by Alberto Comelli (Professor of Tax Law, University of Parma, Italy), Janet E. Milne (Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US), Mikael Skou Andersen (Professor of Environmental Policy Analysis, Aarhus University, Denmark), and Hope Ashiabor, Dr.(University of New South Wales Business School, Australia).
Added Author
Added Corporate Author
Imprint
Northampton : Edward Elgar Publishing, 2023.
Description
1 online resource (258 pages).
Series
Critical issues in environmental taxation.
Formatted Contents Note
Contents: Foreword: Taxation and green growth - the role of carbon pricing / Alberto Majocchi
Part. I green growth challenge general issues
1. Taxation for green growth: A mission-oriented approach / Rafaela Cristina Oliari and Carlos Araújo Leonetti
2. Multilevel inconsistencies in environmental taxation: Some evidence from the Italian case / Andrea Zatti
3. The role of taxation in the ecological transition: The social and solidarity economy (sse) perspective / Giulia Boletto
Part II. Green growth, carbon pricing and cbam
4. Carbon border adjustment mechanism: Potential and critical aspects / Olimpia Fontana
5. The achilles heel of border carbon adjustments: Unintended effects on developing countries / María Amparo Grau Ruiz
Part III. Green growth, tax incentives and subsidies
6. Green hydrogen mitigates the EU's energy dependence and leads to climate neutrality in 2050 / María de los Angeles Diez Moreno
7. Climate-counterproductive subsidies in austria - an economic and legal assessment of the status quo and reform options / Daniela Kletzan-Slamanig, Angela Köppl, Franz Sinabell, Reinhard Schanda, Martino Heher, Alexander Rimböck, Stella Müller, Thomas Voit and Sabine Kirchmayr
Part IV. Green growth and energy taxation
8. Time for a windfall profit tax? Electricity market design in times of crises / Claudia Kettner, Michael Böheim and Margit Schratzenstaller
9. Impact of an energy taxation reform on Italian corporations: Simulation results using the istat-matis.b model / Cristina Brandimarte and Antonella Caiumi
10. Negative externalities in the transport sector: European efforts to align transport prices with external costs through market-based instruments / Marina Bisogno
Part V. Green growth, circular economy and tax reforms
11. The new Spanish tax on waste within the framework of the European Union goals on the circular economy / Rodolfo Salassa Boix
12. Green tax reform in China: From pollution discharge fee system to environmental protection tax / Yanmin He and Jingfei Che
Part VI. Green growth, taxation and case studies
13. The role of EU taxation for a more sustainable fashion industry / Cristina Trenta
14. The definition of waste for the purposes of its possible taxation: The Italian experience between European profiles and possible comparisons / Alessia Marano
15. Environmental taxation on oil and gas extraction in senegal in the context of fiscal stabilization in oil and gas contracts / Jacqueline Cottrell and Marie Wettingfeldt
Index.
Part. I green growth challenge general issues
1. Taxation for green growth: A mission-oriented approach / Rafaela Cristina Oliari and Carlos Araújo Leonetti
2. Multilevel inconsistencies in environmental taxation: Some evidence from the Italian case / Andrea Zatti
3. The role of taxation in the ecological transition: The social and solidarity economy (sse) perspective / Giulia Boletto
Part II. Green growth, carbon pricing and cbam
4. Carbon border adjustment mechanism: Potential and critical aspects / Olimpia Fontana
5. The achilles heel of border carbon adjustments: Unintended effects on developing countries / María Amparo Grau Ruiz
Part III. Green growth, tax incentives and subsidies
6. Green hydrogen mitigates the EU's energy dependence and leads to climate neutrality in 2050 / María de los Angeles Diez Moreno
7. Climate-counterproductive subsidies in austria - an economic and legal assessment of the status quo and reform options / Daniela Kletzan-Slamanig, Angela Köppl, Franz Sinabell, Reinhard Schanda, Martino Heher, Alexander Rimböck, Stella Müller, Thomas Voit and Sabine Kirchmayr
Part IV. Green growth and energy taxation
8. Time for a windfall profit tax? Electricity market design in times of crises / Claudia Kettner, Michael Böheim and Margit Schratzenstaller
9. Impact of an energy taxation reform on Italian corporations: Simulation results using the istat-matis.b model / Cristina Brandimarte and Antonella Caiumi
10. Negative externalities in the transport sector: European efforts to align transport prices with external costs through market-based instruments / Marina Bisogno
Part V. Green growth, circular economy and tax reforms
11. The new Spanish tax on waste within the framework of the European Union goals on the circular economy / Rodolfo Salassa Boix
12. Green tax reform in China: From pollution discharge fee system to environmental protection tax / Yanmin He and Jingfei Che
Part VI. Green growth, taxation and case studies
13. The role of EU taxation for a more sustainable fashion industry / Cristina Trenta
14. The definition of waste for the purposes of its possible taxation: The Italian experience between European profiles and possible comparisons / Alessia Marano
15. Environmental taxation on oil and gas extraction in senegal in the context of fiscal stabilization in oil and gas contracts / Jacqueline Cottrell and Marie Wettingfeldt
Index.
Summary
"Taxation and the Green Growth Challenge addresses the pressing issue of how economic growth can be compatible with the fight against climate change, while protecting the environment as much as possible. The book shows how decision-makers must account for the legal value of the environment as being of benefit to future generations. With a broad approach, and a combination of legal and economic points of view, chapters discuss which tax instruments enable us to combine economic growth and environmental protection in a balanced way. This discerning book identifies the tax instruments that permit a comprehensive arrangement of underlying economic and political interests, with a view to pursuing the UN's and EU's ambitious environmental goals. The impressive selection of contributors also reflect on global initiatives and legislation as well as exploring new environmental strategies. This book will be of great interest to researchers and scholars who wish to analyse in-depth environmental and natural resource taxation issues, including energy taxation and carbon pricing, as well as the circular economy and green taxes in the context of wider tax reforms. It will also appeal to industry advisors, policymakers and government officials"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Location
www
Linked Resources
Alternate Title
Elgaronline.
Language
English
ISBN
9781035317844 (e-book)
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