Since the 1980's, market-based instruments for environmental policy have become increasingly important. Focusing on environmental taxation in practice, this volume collects key contributions on a wide range of topics, including comparisons of environmental taxation schemes in different countries, political economy issues and key aspects of concrete implementation. It presents a wealth of ex-ante and ex-post analyses, intended as a source of guidance for policy implementation and research. The volume features a full-length introduction locating the literature on environmental taxation in practice in a wider context of theoretical and applied issues.
Table of Contents
Contents: Series preface; Introduction. Part I Overview and Comparison of Different Taxes: Environmental taxes in Europe, Thomas Sterner and Gunnar KÃ¶hlin; Environmental taxes in developing and transition economies, Randall A. Bluffstone. Part II Institutional Aspects and Political Economy of Implementation: Political economy obstacles to fuel taxation, Henrik Hammar, Ã…sa LÃ¶fgren and Thomas Sterner; The Btu tax experience: what happened and why it happened, Dawn Erlandson; Comparative politics and environmental taxation, Per G. Fredriksson and Daniel L. Millimet; Enforcement of environmental charges: some economic aspects and evidence from the German waste water charge, Erik Gawel; Inspections, pollution prices, and environmental performance: evidence from China, Susmita Dasgupta, Benoit Laplante, Nlandu Mamingi and Hua Wang; The distributional implications of higher energy prices for the UK, Michael Common; Public support for pollution fee policies for motor vehicles with revenue recycling: survey results, Alan Krupnik, Winston Harrington and Anna Alberini; Distributional effects of alternative vehicle pollution control policies, Sarah E. West; Cost-effectiveness of air pollution abatement in Poland, Tomasz Zylicz; Environmental policy in transition economies: will pollution charges work?, Patrik SÃ¶derholm. Part III Ex-ante Analysis: A presumptive pigovian tax: complementing regulation to mimic an emissions fee, Gunnar S. Eskeland; A deposit-refund system applied to non-point nitrogen emissions from agriculture, Lars GÃ¥rn Hansen; UK's climate change levy: cost effectiveness, competitiveness and environmental impacts, Ardash Varma; The environmental consequences of tax differentiation by vehicle age in Costa Rica, Nick Johnstone, Jaime EcheverrÃ¬a, Ina Porres and Ronald MejÃ¬as; The scope for fuel substitution in manufacturing industries: a case study of Chile and Colombia, Diana L. Moss and James R. Tybout; Estimates from a consumer demand system: implications for the incidence of environmental taxes, Sarah E. West and Roberton C. Williams III; An econometric evaluation of sulphur taxes, James M. Griffin; Impact analysis of car-related taxes on fuel consumption in Japan, Masayoshi Tanishita, Shigeru Kashima and William J. Hayes; The cost effectiveness of alternative instruments for environmental protection in a second-best setting, Lawrence H. Goulder, Ian W.H. Parry, Roberton C. Williams III and Dallas Burtraw.Part IV Ex-post Analysis: Motor vehicle taxes as an environmental management instrument: the case of Singapore, Ngee-Choon Chia and Sock-Yong Phang; Equilibrium, pollution and economic development in China, Hua Wang and David Wheeler; Household responses to pricing garbage by the bag, Don Fullerton and Thomas C. Kinnaman; Garbage and recycling with endogenous local policy, Thomas C. Kinnaman and Don Fullerton; State taxes and interstate hazardous waste shipments, Arik Levinson; The phase-out of leaded gasoline in the EU: a successful failure?, Ã…sa LÃ¶fren and Henrik Hammar; Greenhouse gas emissions in Norway: do carbon taxes work?, Annegrete Bruvoll and Bodil Merethe Laesen; Name index.
'...shows the range and nature of the issues to be considered if environmental taxation is to be an effective part of our "toolkit" in fighting serious environmental change.' SCOLAG journal 'make[s] a significant contribution to the growing field of literature on environmental taxation.' -British Tax Review, 2007