Critical Issues in Environmental Taxation: International and Comparative Perspectives

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Oxford University Press, 2009 - Language Arts & Disciplines - 685 pages
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. Each volume contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars.
This seventh volume focuses on the special problems of the urban environment and the challenges which confront cities and mega-cities. It examines tax issues relating to congestion and pollution control, road pricing and other forms of transportation management, housing and the construction industry, energy generation and consumption, trade, carbon taxes and new eco-service markets, research and development taxes. It contains case studies from developed as well as developing countries. Contributors come from various disciplines, particularly law, accounting and economics. The countries examined include Australia, Brazil, Canada, China, Hong Kong, Japan, Kenya, Pakistan, Singapore, Spain, Uganda, and the United States.
 

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Contents

II TAXATION IN TRANSPORTATION MANAGEMENT
91
III ENVIRONMENTAL TAXATION AND THE CONSTRUCTION INDUSTRY
227
IV ENVIRONMENTAL TAXATION AND FUELS
261
V CARBON PRICING AND EMISSIONS TRADING
311
VI WATER LAND AND POLLUTION MANAGEMENT
393
VII TRADE CARBON TAXES AND NEW MARKETS
443
VIII CASE STUDIES
529
IX THE ECONOMIC MELTDOWN AND CHALLENGES FOR THE FUTURE
623
Index
665
Copyright

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About the author (2009)


Lin-Heng Lye graduated in law from the University of Singapore, and holds Masters degrees in law from the University of London and Harvard University. She is an Advocate & Solicitor of the Supreme Court of Singapore and is Deputy Director of the Law Faculty's Asia-Pacific Centre for Environmental Law (APCEL). She was Vice-Dean and Director of the Faculty's Graduate Program and now chairs the University's Program Management Committee for the multi-faculty MSc (Env Mgt)) program hosted by the School of Design and Environment. At the international level, she is a member of the Board of Governors of the IUCN Academy of Environmental Law where she co-chairs the Teaching and Capacity-Building Committee. She is Visiting Associate Professor at the Yale School of Forestry and Environmental Studies where she co-teaches an intensive course on Comparative Environmental Law each year.

Janet Milne is a Professor of Law at Vermont Law School, where she is also the founder and director of the Environmental Tax Policy Institute. She teaches environmental taxation and land use law, and her research concentrates on the use of tax instruments to achieve environmental goals. She is a member of the four-person steering committee for the Global Conferences on Environmental Taxation. Prior to joining the law school faculty, she was an attorney at Covington & Burling in Washington, D.C., and served as legislative assistant to Senator Lloyd Bentsen, responsible for matters that the Senator handled as Chairman of the U.S. Senate Finance Committee.

Hope Ashiabor is an Associate Professor of Law in the Division of Law, at Macquarie University, Sydney, Australia, where he teaches taxation law and international tax. He has written extensively, and prepared public submissions on different aspects of the role of fiscal instruments in managing the challenges of environmental degradation. He has held visiting positions at Cleveland State University, and Walsh University, Ohio. His consulting experience includes work done for the OECD Environment Directorate, Paris, and an Ausaid project with the Fiji Islands Inland Revenue and Customs Department. Prior to joining Macquarie University, Hope worked as a state attorney; and before that was an in-house counsel with a commercial bank.

Kurt Deketelaere is presently Chief of Staff of the Flemish Minister for Public Works, Energy, Environment and Nature (Belgium), and (presently parttime) Full Professor of Law at the Faculty of Law of the University of Leuven (Belgium), where he directs the Institute for Environmental and Energy Law. He was a visiting professor at the Universities of Sydney, Macquari and Singapore, and a visiting senior research fellow at the Institute of Advanced Legal Studies in London. He has written extensively on environmental and energy tax issues.

Larry Kreiser, Ph.D. is Professor Emeritus of Accounting and former Chairperson of the Department of Accounting at Cleveland State University, Cleveland, Ohio USA. Prior to CSU, he was on the faculty at the University of Detroit, University of Cincinnati, and Wright State University. He has also worked at Deloitte & Touche, CPAs and the Naval Audit Service in Washington, DC. Dr. Kreiser has held visiting professor positions at Deakin University in Geelong, Victoria, Australia, the Naval Postgraduate School in Monterey, California, and Mahasarakham University in Maha Sarakham, Thailand. During his professional career, Dr. Kreiser has been an author on over fifty professional publications and has made over thirty professional presentations at conferences around the world.