Research Catalog

Title

Tax law and the environment : a multidisciplinary and worldwide perspective / edited by Roberta F. Mann and Tracey M. Roberts.

Publication

Lanham, Maryland : Lexington Books, [2018]

Items in the Library & Off-site

Details

Additional Authors

• Mann, Roberta F., 1960-
• Roberts, Tracey M., 1966-

Description

viii, 300 pages : illustrations, maps; 24 cm

Summary

This book takes a multidisciplinary approach to explore the ways how tax policy can be used to solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. It explores the taxation and subsidization of both fossil fuels and renewable energy. It analyses the past, present, and future potential of environmental taxation. The book is divided into three parts: (1) fossil energy; (2) environmental taxation around the world; and (3) special issues.

Subject

• Environmental impact charges > Law and legislation
• Fiscal policy
• Tax incentives > Law and legislation
• Environmental law > Economic aspects
• Steuerrecht
• Umwelt
• Rechtsvergleich
• environmental damage
• tax policy
• Pollution charges
• Comparative law

Bibliography (note)

• Includes bibliographical references and index.

Contents

Introduction : a bird's-eye view of environmental taxation / Janet E. Milne -- The curious origins of the major U.S. tax incentives for oil and gas producers / George K. Yin -- Problems, policies, and politics of energy prices in the United States / Michael J. Graetz -- The tax treatment of coal / Roberta F. Mann -- The Japanese carbon tax and the challenges to low-carbon policy cooperation in East Asia / Takeshi Kawakatsu, Sven Rudolph, and Soochoel Lee -- Tax and the environment : Australian style / Natalie P. Stoianoff -- Environmental taxation in Canada / Deborah L. Jarvie -- The introduction of carbon taxes in Europe / Mikael Skou Andersen -- Environmental taxation in Latin America / Rodolfo Salassa Boix -- Taxing carbon dioxide emissions : key issues / Terry Dinan -- Tax incentives for conservation easement donations : learning from the U.S. experience / Nancy A. McLaughlin -- The World Trade Organization and renewable energy / Tracey M. Roberts.

ISBN

• 9781498559669
• 1498559662
• 9781498559676 (canceled/invalid)

LCCN

2018041746

OCLC

• on1048940811
• 1048940811
• SCSB-9260485

Owning Institutions

Princeton University Library