Environmental Tax Policy Institute

Exploring the Legal Limits on the Power of Governments to Choose Environmental Taxation

Legal Limits on the Competence of Governments in Europe to Engage in Environmental Taxation Imposed by Primary and Secondary EC Law
by
Prof. Dr. Rainer Prokisch
Faculty of Law
Maastricht University, The Netherlands

Legal Limits for Environmental Taxation in Germany
by
Prof. Dr. Michael Rodi
Faculty of Law and Economics
Greifswald University, Germany

The Division of Fiscal Competencies in Belgium and Its Influence on the Use of Environmental Taxes
by
Prof. Dr. Kurt Deketelaere
Professor of Environmental and Energy Law
Director, Institute for Environmental and Energy Law
Catholic University of Leuven, Belgium

Legal Limits on the Competence of Governments in Spain
by
Prof. Dr. Pedro M. Herrera
Complutense University of Madrid
Institut of Fiscal Studies (Spanish Ministry of Finance)

How the United States Constitution Limits the States' Power to Impose Environmental Taxes
by
Edwin Antolin, Esq.
Morrison & Foerster
San Francisco, California, USA

Constitutional Constraints to the Implementation of an Integrated Environmental Tax Management Policy: The Australian Experience
by
Mr. Hope Ashiabor
Senior Lecturer in Taxation Law
Macquarie University, Sydney, Australia

Does Environmental Taxation Exist in México?
by
Jose Juan Gonzalez Marquez, Esq.
Gonzalez y Asociados
Mexico

A Major International Issue -
How Do Lawyers and Economists Reconcile Trade Agreements and Environmental Taxes?

Energy Taxation and Border Tax Adjustment:
Can the European Union Implement the Kyoto Protocol Without Impairing the External Competitiveness of the European Firms?
by
Prof. Dr. Alberto Majocchi
Director, European School of Advanced Studies in Integrated Enviornmental Management
University of Pavia, Italy
and
Marco Missaglia
Co-ordinator, European School of Advanced Studies in Co-operation and Development
University of Pavia, Italy

"Like Products" and Geographical Distribution of Discriminatory Effects -
Two Key Issues in the Context of Taxes and International Trade Lawby
Associate Professor Dr. Ole Kristian Fauchald
Faculty of Law
University of Oslo, Norway

An Analysis of the WTO's Implications for Instituting Direct Ecological Tax Reform in the Forest Sector
by
Nathalie Chalifour
National Roundtable on the Environment and the Economy, Canada

'Smart' Taxation of Energy and Climate Change Commitments - How to Trust One's Neighbours?
by
Dr. Geert van Calster
Institute of Environmental and Energy Law
University of Leuven, and Barrister, Brussels Bar

How do Environmental Taxes and Trade Agreements Interact?by
Carolyn Fischer
Resources for the Future, USA
Sandy Hoffmann
Resources for the Future, USA
Yutaka Yoshino
University of Virginia, USA
A Major Local Issue - Can Innovations in Property Taxation Produce Better Land Use?

"From Zee to Vee: Using Property Tax Assessments to Monitor the Economic Landscape"
by
Tony Vickers
Convenor, Progressive Forum
Henry George Foundation of Great Britain

Site Value Taxation in Vermont: An Empirical Study Showing How It Would Work
by
H. William Batt, Ph.D.
Central Research Group, and Center for the Study of Economics

Revolutionizing the Property Tax System in New Jersey to Fight Sprawl
by
Eric Wilkinson
Policy Director
New Jersey Future, USA

Land Banks in Cape Cod, Massachusetts: Voter - Approved Property Taxes Finance New Approaches to Land Conservation
by
Phyllis Myers
State Resources Strategies, USA

How Effective are Environmental Taxes?

The European Experience of Green Taxes: Individual Successes, Common Failure
by
Hans Vos
European Environment Agency, Denmark

Environmental, Economic and Political Effectiveness of Green Taxes
by
Dr. Mikael Skou Anderson
National Environmental Research Institute, Denmark

Environmental Taxation in the Regulation of Vehicular Traffic in Singapore
by
Prof. Lye Lin Heng
Asia-Pacific Centre of Environmental Law
National University of Singapore, Republic of Singapore

When is Environmental Taxation the Right Instrument to Use?
Public Finance Implications of Environmental Taxes And Other Policy Instruments
by
Prof. Kenneth R. Richards
School of Public and Environmental Affairs
Indiana University, USA

Comparative Benefits and Optimal Use of Environmental Taxes
by
Prof. Dr. Michael Faure
Maastricht University, The Netherlands
and
Stefan Ubachs
Metro Institute, Maastricht University, The Netherlands

Why Pollution Taxes are Poor Substitutes for Command and Control Regulation
(But Valuable in Many Situations)
by
Prof. David Driesen
Syracuse University College of Law, USA

Trends in the Use of Economic Instruments in Environmental Policy
by
Dr. J. Peter Clinch and Melissa Gooch
Department of Environmental Studies
University College Dublin*, Ireland

The Politics and Policies of Energy Taxation in the European Union - What are the Obstacles?
Energy Taxes in the EU - A Case Study of the Implementation of Environmental Taxation at a Supranational Level
by
Daniel Boeshertz
DG Taxation and Customs Unit
European Commission, Belgium
and
Manfred Rosenstock
DG Environment, Sustainable Development Unit
European Commission, Belgium

How to Introduce and Expand a Carbon/CO2-tax on Small Energy Use:The History of the Dutch Regulatory Energy Tax
by
Kees Heineken
Ministry of Finance, The Netherlands

The European Energy Tax Debate - European and Global Obstacles
by
Ivan Pittevils
First Counsellor, Prime Minister's Office
Brussels, Belgium

Designing Environmental Taxes to Address Transportation Issues - What Works? What Might Work?
Taxation and Environmental Sustainability: The Effectiveness in Improving Air-Quality
by
Andreas N. Skouloudis
Head of Sustainable Environmental Applications
Institute for Environment and Sustainability, Joint Research CenterEuropean Commission, Italy

Personal Taxation and Commuting: Applying US and European Experience to Shape UK Reforms
by
Dr. Stephen Potter
Faculty of Technology
The Open University, England
Dr. Tom Rye
Department of Civil and Transportation Engineering
Napier University, Scotland

Cargo by Sea - Environmental Taxation Issues in Australia
by
Prof. Joseph (Bob) Cleworth
Prof. Peter Gillies
Business Law Department
Macquarie University, Australia

Tax Incentives for Fuel Efficiency
Why It Doesn't Work?
by
Prof. Rahmat Tavallali
Walsh University, USA

The Politics and Policies of National Approaches to Energy Taxation --What are the Keys to Success or Failure
Finnish Energy Taxation: How Well Has It Worked?
by
Prof. Dr. Kalle Maatta
Department of Economics
University of Jeonsuu, Finland

An Investigation into the Impediments to Environmental Tax Reform
by
Louise A. Dunne and Dr. J. Peter Clinch
Department of Environmental Studies
University College Dublin, Ireland

Environmental Taxation in Japan
by
Prof. Toru Morotomi
Faculty of Economics
Yokohama National University, Japan

Designing Taxes for Specific Energy Issues -
Biomass, Electricity Consumption and Mining Reclamation. What Works? What Might Work?

Incentives for Renewable Energy Provided by Bio Mass (Plant) Power
by
Larry Kreiser, Ph.D., CPA
Chairperson and Professor
Department of Accounting, Cleveland State University and
Hans Dieter Sprohge, Ph.D., CPA
Professor of Accountancy, Wright State University

Input Versus Output Taxation of Electricity in France: How Choosing the Wrong Tax Instrument Can Lead to Environmental Damage
by
Boris Cournede
Directorate for Economic Advice
Ministry of Economy, Finance and Industry, France
and
Stéphane Gallon
Environmental Liability, Risk and Insurance Division
Ministry of Environment, France

Rehabilitation of Mining Sites: Tax, Accounting and Incongruencies -- Is there Double Dipping?
by
Natalie Stoianoff
Senior Lecturer, Faculty of Law
University of Wollongong, Australia
and
Mary Kaidonis
Senior Lecturer, Department of Accounting and Finance, Faculty of Commerce
University of Wollongong, Australia

National Experiences with Pollution Taxes -
What Can We Learn from Other Countries?
National Experiences with Pollution Taxes - What Have We Learned?
by
Dr. Stefan Speck
Eunomia Research and Consulting Ltd., England

Institutional Obstacles to Environmental Taxation in the Former Soviet Union
by
Dr. Patrik Söderholm
Associate Professor
Division of Economics, Luleå University of Technology

Environmental Taxation and the 2001 Taxation Review in New Zealand
by
Assoc. Prof. Frank Scrimgeour
Department of Economics
University of Waikato, New Zealand

Lessons from the Ecotax Discussion in Germany and Western Europe
by
Dr. Anselm Gorres
German Association for Ecological Tax Reform, Germany

Economic Analyses of Environmental Taxation - How Do the Models Work? What Do They Show?

The Role of Environmental Taxes in Fundamental Tax Reform
by
Prof. Thomas A. Creahan
Department of Economics
Morehead State University, USA

Impact on Recycling Industry by the Change of Tax-ImpositionBased on Case Study of a Chinese Firm
by
Prof. Liyan Wang
Department of Accounting, Guanghua School of ManagementPeking University, China

Clean Energy and Jobs: A Comprehensive Approach to Climate Change and Energy Policy
by
James P. Barrett
Economic Policy Institute, USA
and
Andrew Hoerner
Center for a Sustainable Economy, USA
with Steve Bernow and Bill Dougherty
Tellus Institute, USA

Modeling Land Rent and Transportation Costs
by
Dr. H. William Batt
Central Research Group, Inc., USA