Table of Contents

Handbook of Research on Environmental Taxation

Handbook of Research on Environmental Taxation

Elgar original reference

Edited by Janet E. Milne and Mikael S. Andersen

The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.

Chapter 7: Designing environmental taxes in countries in transition: a case study of Vietnam

Michael Rodi, Kai Schlegelmilch and Michael Mehling

Subjects: economics and finance, environmental economics, environment, environmental economics, environmental law, law - academic, environmental law

Extract

Vietnam has implemented its first steps of an environmental tax reform that entered into force on January 1, 2012. This chapter will explore the background and design of this reform project, and will describe the reform process. Given the scope and the implementation of this reform, the Vietnamese example can serve as a valuable case study for the role and design of environmental tax reforms in transition countries.

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