Critical Issues in Environmental Taxation

Volume VI in the Critical Issues in Environmental Taxation series provides a multi-disciplinary analysis of a number of environmental and energy taxation issues worldwide. It includes an edited collection of inter-disciplinary peer-reviewed papers on topical matters such as energy and innovation, technology and global issues. Volume VI in the Critical Issues in Environmental Taxation series contains an interdisciplinary, selection of peer-reviewed papers written by international experts in the field. The volume contains nearly forty articles written by authors representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Eighth Annual Global Conference on Environmental Taxation in October 2007 in Munich, Germany. The book is clearly structured with the articles divided into parts and organised by topic. Part 1 it features analysis of the effect of environmental tax policies on innovation, technology, and competitiveness, Part 2 on implementation issues, Part 3 on issues relating to energy and innovation, Part 4 on land use, planning, and conservation and Part 5 closes with papers dealing with international approaches to environmental taxation that use market-based instruments. The book and its sister volumes in the series are a unique and invaluable resource for anyone interested in the next generation of policy instruments for transitioning to sustainable economies.

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. This volume (the third in the series) contains 37 articles written by authors from around the world, with the articles grouped into six categories by topic. Preliminary drafts of the articles were presented at the Fifth Annual Global Conference on Environmental Taxation Issues held on September 9-11 2004 in Pavia, Italy. The articles in this volume were selected after being subjected to a rigorous peer review process. The articles are interesting, thought provoking, and have been written by some of the best environmental taxation scholars in the world.