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  • Series: Critical Issues in Environmental Taxation series x
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Ekaterina Rhodes and Matt Horne

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Bill Butcher, Hans Sprohge, Rahmat Tavallali and Larry Kreiser

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Market Based Instruments

National Experiences in Environmental Sustainability

Edited by Larry Kreiser, David Duff, Janet E. Milne and Hope Ashiabor

This detailed book explores how market based environmental strategies are used in various countries around the world. It investigates how successful sustainability strategies used by one country can be transferred and used successfully in other countries, with a minimum of new research and experimentation. Leading environmental taxation scholars discuss this question and analyse a set of key case studies.
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Edited by Larry Kreiser, Soocheol Lee, Kazuhiro Ueta, Janet E. Milne and Hope Ashiabor

Against a backdrop of intense political interest it is more important than ever to explore the role of fiscal policy in achieving environmental sustainability. Environmental Taxation and Green Fiscal Reform skilfully explores the various ranges of environmental and energy policies needed for an environmentally sustainable future.
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Edited by Stefan E. Weishaar, Larry Kreiser, Janet E. Milne, Hope Ashiabor and Michael Mehling

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Edited by Stefan E. Weishaar, Larry Kreiser, Janet E. Milne, Hope Ashiabor and Michael Mehling

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Janet E. Milne

While carbon tax measures have not yet met with success at the federal level in the United States, proposals for carbon taxes emerged in a handful of states in 2015 and 2016. The proposals address the shared challenge of climate change, but each has its own unique features and setting. Drawing on proposals in Oregon, Massachusetts, Vermont and Washington as case studies, this chapter explores how state constitutions can affect the design of state-level carbon taxes and their legislative route toward enactment. For example, the Oregon constitution imposes limits on tax rates and use of the revenue when taxing certain fossil fuels. The constitutions in three of the four states require that some types of revenue measures must originate in the legislative House of Representatives, not the Senate, raising the question whether carbon taxes can be designed in a manner that will avoid this procedural constraint. In Washington, the carbon tax proposal came forward as a ballot initiative that went to voters in the general election, following a procedure permitted under the state constitution. These case studies serve as an important reminder of how constitutional provisions that were not created with climate change in mind can influence the design features of subnational carbon taxes and political strategies.

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Claudia Kettner and Daniela Kletzan-Slamanig

In the EU CO2 emissions from industry and energy supply are regulated under the EU Emission Trading Scheme. In contrast, emissions from private households, transport and other small sources are regulated on the Member State level as no comprehensive EU policy strategy is in place for these sectors. Policy instruments specific to the transport sector include fuel taxes, vehicle registration taxes and ownership taxes, which can each contain a specific CO2 component, as well as performance standards and road pricing schemes. This chapter includes an empirical analysis of energy and carbon taxes in the transport sector for the EU Member States focusing on an assessment of fuel tax rates as well as on registration and ownership taxation of passenger cars. It is shown that Member States' tax systems still exhibit pronounced differences with respect to both tax categories. Taxation can make a significant contribution towards achieving emission reductions in the transport sector and should be given more weight by Member States in view of achieving their greenhouse gas reduction targets.

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Maria Alsina-Pujols

Most theoretical models highlight the effectiveness of taxes to mitigate carbon dioxide emissions, yet little empirical evidence exists to support it. This chapter examines the real effects of carbon taxes on emissions and on carbon leakage in the European Union. The goal is to evaluate the implications of existing carbon taxes in order to shed some light on policy design. I exploit the incorporation of unilateral carbon taxes in some Member States and implement a difference-in-difference approach under various specifications, using panel data from 1980 until 2008. Results suggest that there is no compelling evidence of taxes reducing the level or growth of carbon emissions, or that they cause carbon leakage. The sub-optimal design of the policies, which include several exemptions for industrial sectors, may explain the null effects of the tax.