Coverart for item
The Resource Environmental taxation and the law

Environmental taxation and the law

Label
Environmental taxation and the law
Title
Environmental taxation and the law
Contributor
Subject
Language
eng
Summary
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. Volume I: Part I: Design of environmental taxation; Part II: Legal authority to use environmental taxation; Part III: Implementation considerations. Volume II: Part I: The WTO and environmental taxation; Part II: Legal frameworks for assessing the choice of instrument
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Milne, J.E
Series statement
The International Library of Law and the Environment
Series volume
6
http://library.link/vocab/subjectName
  • WTO
  • environmental tax
  • energy tax
  • tax policy
  • tax incentive
  • tax expenditure
  • excise duty
  • decentralization
  • energy industry
  • State aid
  • fuel tax
  • green taxation
  • ECJ case law
  • case law
  • tax evasion
  • tax compliance
  • enforcement
  • EU law
  • discrimination
  • emission rights
  • border tax adjustment
  • VAT
  • domestic tax law
Label
Environmental taxation and the law
Instantiates
Publication
Contents
  • Volume I
  • Introduction
  • Milne, J.E.
  • ; p. xiii-xxvi
  • Defining "environmental taxes" : input from the Court of Justice of the European Union
  • Pitrone, F.
  • Bulletin for International Taxation, 1, (2015) January, 58-64 ; p. 5-11
  • Issues in the design of environmental excise taxes
  • Barthold, T.A.
  • Journal of Economic Perspectives, 8 (1994) (1), Winter, 133-51 ; p. 12-30
  • Environmental taxation : why theory matters
  • Milne, J.E.
  • in: Critical issues in environmental taxation : international and comparative perspectives: Volume I, Part I, Chapter I, Richmond, UK: Richmond Law and Tax, (2003), 3-26 ; p. 31-54
  • Designing economic instruments for the environment in a decentralized fiscal system
  • Alm, J.
  • Banzhaf, H.S.
  • Journal of Economic Survey, 26 (2012)(2), April, 177-202 ; p. 55-80
  • The design of a carbon tax
  • Metcalf, G.E.
  • Weisbach, D.
  • Harvard Environmental Law Review, 33 (2009) (2), 499-556 ; p. 83-140
  • Carbon taxation in British Columbia
  • Duff, D.G.
  • Vermont Journal of Environmental Law, 10 (2008) (1), 87-107 ; p. 141-161
  • Carbon taxation in the EU : expanding the EU carbon price
  • Weisbach, D.A.
  • Journal of Environmental Law, 24 (2012) (2), July, 193-206 ; p. 162-185
  • Reflections on the Scandinavian Model : some insights into energy-related taxes in Denmark and Sweden
  • Skou Andersen, M.
  • European Taxation, 55 (2015) (6), June, 235-44 ; p. 186-195
  • Towards a global excise on carbon
  • Cnossen, S.
  • Vollebergh, H.
  • National Tax Journal, XLV (1992) (1), March, 23-26 ; p. 196-209
  • Global CO2 taxes
  • Bilbao Estrada, I.
  • Pistone, P.
  • Intertax, 41 (2013) (1), January 2-14 ; p. 210-222
  • Picking winners and losers : a structural examination of tax subsidies to the energy industry
  • Roberts, T.M.
  • Columbia Journal of Environmental Law, 41 (2016) (1), Winter, 63-137 ; p. 225-299
  • Charitable gifts of conservation easements : lessons from the US experience in enhancing the tax incentive
  • Zweibel, E.
  • Cooper, K.J.
  • Canadian Tax Journal, 58 (2010) (1), 25-61 ; p. 300-336
  • EU State aid and energy policies as an instrument of environmental protection : current stage and new trends
  • Villar Ezcurra, M.
  • European State Aid Law Quarterly, 13 (2014) (4), 665-76 ; p. 337-348
  • The tragedy of the carrots : economics and politics in the choice of price instruments
  • Galle, B.
  • Stanford Law Review, 64 (2012) (4), April-May, 797-850 ; p. 349-402
  • Legal authority to enact environmental taxes
  • Rodi, M.
  • Ashiabor, H.
  • in: Handbook of research on environment taxation, Part I, Chapter 4, Cheltenham UK and Northhampton, MA, USA, Edward Elgar Publishing, (2012) 59-81 (Milne, J.E.; Skou Andersen, M. (eds) ; p. 407-429
  • Comparative politics and environmental taxation
  • Frederiksson, P.G.
  • Millimet, D.L.
  • Journal of Environmental Ecomics and Management, 48 (2004) (1), July, 705-22 ; p. 430-447
  • The green taxes of the Brown chancellorship, 1997-2007
  • Snape, J.
  • Environmental Law and Management, 19 (2007) (4), 143-58 ; p. 451-466
  • The U.S. Supreme Court opens a door : expanded opportunities for environmental taxes
  • Milne, J.E.
  • Environmental Law Reporter, 43 (2013) (5), May, 10406-13 ; p. 467-474
  • Ecotaxes in the framework of community law
  • Borgsmidt, K.
  • European Environmental Law Review, 8 (1999) (10), October, 270-81 ; p. 477-488
  • Making federalism work for climate change : Canada's division of powers over carbon taxes
  • Chalifour, N.I.
  • National Journal of Constitutional Law, 22 (2008)(2), October, 119-214 ; p. 489-584
  • Tax system and environmental taxes in Brazil : the case of the electric vehicles in a comparative perspective with Japan
  • Domingues, J.M.
  • Osaka University Law Review, 59 (2012) (2), February 37-56 ; p. 585-604
  • China's "stir fry" of environmental related taxes and charges : too many cooks at work
  • Xu, Y.
  • Journal of Environmental Law, 23 (2011) (2), July, 255-83 ; p. 605-633
  • Environmental taxation in Turkey
  • Ates, L.
  • in: Lá Protección Ambiental a Través del Derecho Fiscal (Environmental Protection through tax law), Part III, Córdoba, Argentina: Advocatus Ediciones, Salassa Boix, R. (ed), 2015, 239-57 ; p. 634-652
  • Decentralised environmental taxation in Indonesia : a proposed double dividend for revenue allocation and environmental regulation
  • White, A.J. (III)
  • Journal of Environmental Law, 19 (2007) (1), 43-69 ; p. 653-679
  • Effluent charges : a critique
  • Rose-Ackerman, S.
  • Canadian Journal of Economics, VI (1973) (4), November, 512-28 ; p. 685-701
  • A feminist perspective on carbon taxes
  • Chalifour, N.J.
  • Canadian Journal of Women and the Law, 22 (2010) (1), January, 169-212 ; p. 702-745
  • The role of market-based instruments for biodiversity conservation in Central and Eastern Europe
  • Chobotová, V.
  • Ecological Economics, 95 (2013), November 41-50 ; p. 746-755
  • Measuring the costs of implementing the former carbon tax for Australian liable entities
  • Rametse, N.
  • New Zealand Journal of Taxation Law and Policy, 21 (2015), June, 190-213 ; p. 759-782
  • Tax evasion from a policy perspective : the case of the motor fuels tax
  • Denison, D.V.
  • Eger, R.J. (III)
  • Public Administration Review, 60 (2000) (2), March-April, 163-72 ; p. 783-792
  • Environmental enforcement and compliance : lessons from pollution, safety, and tax settings
  • Alm, J.
  • Shimshack, J.
  • Foundations and Trends in Microeconomics, 10 (2014) (4), December, i-iii, 209-74 ; p. 793- 861
  • Volume II
  • Domestic taxation of energy products and multilateral trade rules : is this a case of unlawful discrimination?
  • Zarrilli, S.
  • Journal of World Trade, 37 (2003) (2), 359-94 ; p. 5-40
  • Climate taxes and the WTO : is the multilateral trade regime a further obstacle for efficient domestic climate policies?
  • Sindico, F.
  • EcoLomic Policy and Law: Journal of Trade and Environment Studies, 3 (2006) (8), December 1-24 ; p. 41-64
  • Border tax adjustments under GATT and EC law and general implications for environmental taxes
  • Demaret, P.
  • Stewardson, R.
  • Journal of World Trade, 28 (1994) (4), 5-65 ; p. 67-127
  • The World Trade Organization, Kyoto and energy tax adjustments at the border
  • Goh, G.
  • Journal of World Trade, 38 (2004) (3), 395-423 ; p. 128-156
  • The GATT-legality of border adjustments for carbon taxes and the cost of emissions permits : a riddle, wrapped in a mystery, inside an enigma
  • McLure, C.E. (Jr.)
  • Florida Tax Review, 11 (2011) (4), 221-94 ; p. 157-230
  • Environmentally motivated tax distinctions and WTO law : the European Commission's Green Paper on integrated product policy in light of the "like product-" and "PPM-" debates
  • Quick, R.
  • Lau, C.
  • Journal of International Economic Law, 6 (2003) (2), June, 419-58 ; p. 233-272
  • The law of environmental "PPMs" in the WTO : debunking the myth of illegality
  • Charnovitz, S.
  • Yale Journal of International Law, 27 (2002) (1), 59-110 ; p. 273-324
  • Same same but different? Fiscal discrimination in WTO law and EU law : what are "like" products?
  • Emch, A.
  • Legal Issues of Enonomic Integration, 32 (2005) (4), 369-415 ; p. 325-371
  • Can emissions trading schemes be coupled with border tax adjustments? An analysis vis-à-vis WTO law
  • De Cendra, J.
  • Review of European Community and International Environmental Law, 15 (2006) (2), July, 131-145 ; p. 375-389
  • Could VAT techniques be used to implement border carbon adjustments? Illustration of VATs and VATCATs - expanded version
  • McLure, C.E. (Jr.)
  • Bulletin for International Taxation, 66 (2012) (8), June 1-19 ; p. 390-408
  • The WTO consistency of carbon footprint taxes
  • McAusland, C.
  • Najjar, N.
  • Georgetown Journal of International Law, 46 (2015) (3), 765-801 ; p. 409-445
  • Carbon leakage measures and border tax adjustments under WTO law
  • Pauwelyn, J.
  • in: Research handbook on environment, health and the WTO, Part III, Chapter 15, Cheltenham, UK and Northhampton, MA, USA: Edward Elgar Publishing (2013), 448-506 ; p. 446-504
  • Trade rules and climate change subsidies
  • Green, A.
  • World Trade Review, 5 (2006) (3), November, 377-414 ; p. 507-544
  • Global environmental regulation : instrument choice in legal context
  • Wiener, J.B.
  • Yale Law Journal, 108 (1999), 677-800 ; p. 549-672
  • Effictiveness of environmental law : what does the evidence tell us?
  • Faure, M.
  • William and Mary Environmental Law and Policy Review, 26 (2012) (2), Winter, 293-336 ; p. 675-718
  • Fairness versus efficiency in environmental law
  • Hsu, S-L.
  • Ecology Law Quarterly, 31 (2004) (2), March, 303-401 ; p. 719-817
  • You can't pay them enough : subsidies, environmental law and social norms
  • Green, A.
  • Harvard Environmental Law Review, 30 (2006) (2), 407-40 ; p. 818-851
  • Environmental law outside the canon
  • Aagaard, T.S.
  • Indiana Law Journal, 89 (2014) (3), 1239-98 ; p. 855-914
Extent
2 vols. (xxvi, 861 p.) (x, 914 p.)
Isbn
9781785361999
Label
Environmental taxation and the law
Publication
Contents
  • Volume I
  • Introduction
  • Milne, J.E.
  • ; p. xiii-xxvi
  • Defining "environmental taxes" : input from the Court of Justice of the European Union
  • Pitrone, F.
  • Bulletin for International Taxation, 1, (2015) January, 58-64 ; p. 5-11
  • Issues in the design of environmental excise taxes
  • Barthold, T.A.
  • Journal of Economic Perspectives, 8 (1994) (1), Winter, 133-51 ; p. 12-30
  • Environmental taxation : why theory matters
  • Milne, J.E.
  • in: Critical issues in environmental taxation : international and comparative perspectives: Volume I, Part I, Chapter I, Richmond, UK: Richmond Law and Tax, (2003), 3-26 ; p. 31-54
  • Designing economic instruments for the environment in a decentralized fiscal system
  • Alm, J.
  • Banzhaf, H.S.
  • Journal of Economic Survey, 26 (2012)(2), April, 177-202 ; p. 55-80
  • The design of a carbon tax
  • Metcalf, G.E.
  • Weisbach, D.
  • Harvard Environmental Law Review, 33 (2009) (2), 499-556 ; p. 83-140
  • Carbon taxation in British Columbia
  • Duff, D.G.
  • Vermont Journal of Environmental Law, 10 (2008) (1), 87-107 ; p. 141-161
  • Carbon taxation in the EU : expanding the EU carbon price
  • Weisbach, D.A.
  • Journal of Environmental Law, 24 (2012) (2), July, 193-206 ; p. 162-185
  • Reflections on the Scandinavian Model : some insights into energy-related taxes in Denmark and Sweden
  • Skou Andersen, M.
  • European Taxation, 55 (2015) (6), June, 235-44 ; p. 186-195
  • Towards a global excise on carbon
  • Cnossen, S.
  • Vollebergh, H.
  • National Tax Journal, XLV (1992) (1), March, 23-26 ; p. 196-209
  • Global CO2 taxes
  • Bilbao Estrada, I.
  • Pistone, P.
  • Intertax, 41 (2013) (1), January 2-14 ; p. 210-222
  • Picking winners and losers : a structural examination of tax subsidies to the energy industry
  • Roberts, T.M.
  • Columbia Journal of Environmental Law, 41 (2016) (1), Winter, 63-137 ; p. 225-299
  • Charitable gifts of conservation easements : lessons from the US experience in enhancing the tax incentive
  • Zweibel, E.
  • Cooper, K.J.
  • Canadian Tax Journal, 58 (2010) (1), 25-61 ; p. 300-336
  • EU State aid and energy policies as an instrument of environmental protection : current stage and new trends
  • Villar Ezcurra, M.
  • European State Aid Law Quarterly, 13 (2014) (4), 665-76 ; p. 337-348
  • The tragedy of the carrots : economics and politics in the choice of price instruments
  • Galle, B.
  • Stanford Law Review, 64 (2012) (4), April-May, 797-850 ; p. 349-402
  • Legal authority to enact environmental taxes
  • Rodi, M.
  • Ashiabor, H.
  • in: Handbook of research on environment taxation, Part I, Chapter 4, Cheltenham UK and Northhampton, MA, USA, Edward Elgar Publishing, (2012) 59-81 (Milne, J.E.; Skou Andersen, M. (eds) ; p. 407-429
  • Comparative politics and environmental taxation
  • Frederiksson, P.G.
  • Millimet, D.L.
  • Journal of Environmental Ecomics and Management, 48 (2004) (1), July, 705-22 ; p. 430-447
  • The green taxes of the Brown chancellorship, 1997-2007
  • Snape, J.
  • Environmental Law and Management, 19 (2007) (4), 143-58 ; p. 451-466
  • The U.S. Supreme Court opens a door : expanded opportunities for environmental taxes
  • Milne, J.E.
  • Environmental Law Reporter, 43 (2013) (5), May, 10406-13 ; p. 467-474
  • Ecotaxes in the framework of community law
  • Borgsmidt, K.
  • European Environmental Law Review, 8 (1999) (10), October, 270-81 ; p. 477-488
  • Making federalism work for climate change : Canada's division of powers over carbon taxes
  • Chalifour, N.I.
  • National Journal of Constitutional Law, 22 (2008)(2), October, 119-214 ; p. 489-584
  • Tax system and environmental taxes in Brazil : the case of the electric vehicles in a comparative perspective with Japan
  • Domingues, J.M.
  • Osaka University Law Review, 59 (2012) (2), February 37-56 ; p. 585-604
  • China's "stir fry" of environmental related taxes and charges : too many cooks at work
  • Xu, Y.
  • Journal of Environmental Law, 23 (2011) (2), July, 255-83 ; p. 605-633
  • Environmental taxation in Turkey
  • Ates, L.
  • in: Lá Protección Ambiental a Través del Derecho Fiscal (Environmental Protection through tax law), Part III, Córdoba, Argentina: Advocatus Ediciones, Salassa Boix, R. (ed), 2015, 239-57 ; p. 634-652
  • Decentralised environmental taxation in Indonesia : a proposed double dividend for revenue allocation and environmental regulation
  • White, A.J. (III)
  • Journal of Environmental Law, 19 (2007) (1), 43-69 ; p. 653-679
  • Effluent charges : a critique
  • Rose-Ackerman, S.
  • Canadian Journal of Economics, VI (1973) (4), November, 512-28 ; p. 685-701
  • A feminist perspective on carbon taxes
  • Chalifour, N.J.
  • Canadian Journal of Women and the Law, 22 (2010) (1), January, 169-212 ; p. 702-745
  • The role of market-based instruments for biodiversity conservation in Central and Eastern Europe
  • Chobotová, V.
  • Ecological Economics, 95 (2013), November 41-50 ; p. 746-755
  • Measuring the costs of implementing the former carbon tax for Australian liable entities
  • Rametse, N.
  • New Zealand Journal of Taxation Law and Policy, 21 (2015), June, 190-213 ; p. 759-782
  • Tax evasion from a policy perspective : the case of the motor fuels tax
  • Denison, D.V.
  • Eger, R.J. (III)
  • Public Administration Review, 60 (2000) (2), March-April, 163-72 ; p. 783-792
  • Environmental enforcement and compliance : lessons from pollution, safety, and tax settings
  • Alm, J.
  • Shimshack, J.
  • Foundations and Trends in Microeconomics, 10 (2014) (4), December, i-iii, 209-74 ; p. 793- 861
  • Volume II
  • Domestic taxation of energy products and multilateral trade rules : is this a case of unlawful discrimination?
  • Zarrilli, S.
  • Journal of World Trade, 37 (2003) (2), 359-94 ; p. 5-40
  • Climate taxes and the WTO : is the multilateral trade regime a further obstacle for efficient domestic climate policies?
  • Sindico, F.
  • EcoLomic Policy and Law: Journal of Trade and Environment Studies, 3 (2006) (8), December 1-24 ; p. 41-64
  • Border tax adjustments under GATT and EC law and general implications for environmental taxes
  • Demaret, P.
  • Stewardson, R.
  • Journal of World Trade, 28 (1994) (4), 5-65 ; p. 67-127
  • The World Trade Organization, Kyoto and energy tax adjustments at the border
  • Goh, G.
  • Journal of World Trade, 38 (2004) (3), 395-423 ; p. 128-156
  • The GATT-legality of border adjustments for carbon taxes and the cost of emissions permits : a riddle, wrapped in a mystery, inside an enigma
  • McLure, C.E. (Jr.)
  • Florida Tax Review, 11 (2011) (4), 221-94 ; p. 157-230
  • Environmentally motivated tax distinctions and WTO law : the European Commission's Green Paper on integrated product policy in light of the "like product-" and "PPM-" debates
  • Quick, R.
  • Lau, C.
  • Journal of International Economic Law, 6 (2003) (2), June, 419-58 ; p. 233-272
  • The law of environmental "PPMs" in the WTO : debunking the myth of illegality
  • Charnovitz, S.
  • Yale Journal of International Law, 27 (2002) (1), 59-110 ; p. 273-324
  • Same same but different? Fiscal discrimination in WTO law and EU law : what are "like" products?
  • Emch, A.
  • Legal Issues of Enonomic Integration, 32 (2005) (4), 369-415 ; p. 325-371
  • Can emissions trading schemes be coupled with border tax adjustments? An analysis vis-à-vis WTO law
  • De Cendra, J.
  • Review of European Community and International Environmental Law, 15 (2006) (2), July, 131-145 ; p. 375-389
  • Could VAT techniques be used to implement border carbon adjustments? Illustration of VATs and VATCATs - expanded version
  • McLure, C.E. (Jr.)
  • Bulletin for International Taxation, 66 (2012) (8), June 1-19 ; p. 390-408
  • The WTO consistency of carbon footprint taxes
  • McAusland, C.
  • Najjar, N.
  • Georgetown Journal of International Law, 46 (2015) (3), 765-801 ; p. 409-445
  • Carbon leakage measures and border tax adjustments under WTO law
  • Pauwelyn, J.
  • in: Research handbook on environment, health and the WTO, Part III, Chapter 15, Cheltenham, UK and Northhampton, MA, USA: Edward Elgar Publishing (2013), 448-506 ; p. 446-504
  • Trade rules and climate change subsidies
  • Green, A.
  • World Trade Review, 5 (2006) (3), November, 377-414 ; p. 507-544
  • Global environmental regulation : instrument choice in legal context
  • Wiener, J.B.
  • Yale Law Journal, 108 (1999), 677-800 ; p. 549-672
  • Effictiveness of environmental law : what does the evidence tell us?
  • Faure, M.
  • William and Mary Environmental Law and Policy Review, 26 (2012) (2), Winter, 293-336 ; p. 675-718
  • Fairness versus efficiency in environmental law
  • Hsu, S-L.
  • Ecology Law Quarterly, 31 (2004) (2), March, 303-401 ; p. 719-817
  • You can't pay them enough : subsidies, environmental law and social norms
  • Green, A.
  • Harvard Environmental Law Review, 30 (2006) (2), 407-40 ; p. 818-851
  • Environmental law outside the canon
  • Aagaard, T.S.
  • Indiana Law Journal, 89 (2014) (3), 1239-98 ; p. 855-914
Extent
2 vols. (xxvi, 861 p.) (x, 914 p.)
Isbn
9781785361999

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