Environmental Taxation and the Law ( 2 volume set)

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ABOUT THE BOOK

Economics shapes environmental pricing theory, but the law translates theory into reality. This two-volume collection brings together carefully selected classic and cutting edge articles from around the world that delve into the legal design features of environmental tax instruments, how governments define the legal authority to use environmental taxation, the legal conundrums of border tax adjustments under WTO law and the place of environmental taxation among other environmental regimes. Influential articles cover a wide range of environmental and legal issues that recur across continents, with carbon taxes and climate change taking centre stage as important case studies. Together with an original introduction by the editor, this timely compilation is an essential resource for those working in the field, whether they are trained in law, economics, political science, environmental science or public finance.

TABLE OF CONTENTS

Volume II

Contents:

Introduction An introduction to both volumes by the editor appears in Volume I

PART I THE WTO AND ENVIRONMENTAL TAXATION
A. The WTO Framework for Environmental Taxation
1. Simonetta Zarrilli (2003), ‘Domestic Taxation of Energy Products and Multilateral Trade Rules: Is This a Case of Unlawful Discrimination?’, Journal of World Trade, 37 (2), 359–94

2. Francesco Sindico (2006), ‘Climate Taxes and the WTO: Is the Multilateral Trade Regime a Further Obstacle for Efficient Domestic Climate Policies?’, EcoLomic Policy and Law: Journal of Trade and Environment Studies, 3 (8), December, 1–24

B. Legality of Border Tax Adjustments for Environmental Taxes
3. Paul Demaret and Raoul Stewardson (1994), ‘Border Tax Adjustments under GATT and EC Law and General Implications for Environmental Taxes’, Journal of World Trade, 28 (4), 5–65

4. Gavin Goh (2004), ‘The World Trade Organization, Kyoto and Energy Tax Adjustments at the Border’, Journal of World Trade, 38 (3), 395–423

5. Charles E. McLure, Jr (2011), ‘The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma’, Florida Tax Review, 11 (4), 221–94

C. A Focus on Like Products and PPMs
6. Reinhard Quick and Christian Lau (2003), ‘Environmentally Motivated Tax Distinctions and WTO Law: The European Commission’s Green Paper on Integrated Product Policy in Light of the “Like Product-“ and “PPM-“ Debates’, Journal of International Economic Law, 6 (2), June, 419–58

7. Steve Charnovitz (2002), ‘The Law of Environmental “PPMs” in the WTO: Debunking the Myth of Illegality’, Yale Journal of International Law, 27 (1), 59–110

8. Adrian Emch (2005), ‘Same Same But Different? Fiscal Discrimination in WTO Law and EU Law: What Are “Like” Products?’, Legal Issues of Economic Integration, 32 (4), 369–415

D. Challenges of Implementing Border Tax Adjustments for Carbon Pricing
9. Javier de Cendra (2006), ‘Can Emissions Trading Schemes be Coupled with Border Tax Adjustments? An Analysis vis-à-vis WTO Law’, Review of European Community and International Environmental Law, 15 (2), July, 131–45

10. Charles E. McLure, Jr (2012), ‘Could VAT Techniques Be Used To Implement Border Carbon Adjustments? Illustration of VATs and VATCATs – Expanded Version’, Bulletin for International Taxation, 66 (8), June, 1–19

11. Carol McAusland and Nouri Najjar (2015), ‘The WTO Consistency of Carbon Footprint Taxes’, Georgetown Journal of International Law, 46 (3), 765–801

12. Joost Pauwelyn (2013), ‘Carbon Leakage Measures and Border Tax Adjustments under WTO Law’, in Geert Van Calster and Denise Prévost (eds), Research Handbook on Environment, Health and the WTO, Part III, Chapter 15, Cheltenham, UK and Northampton, MA, USA: Edward Elgar Publishing, 448–506

E. Subsidies
13. Andrew Green (2006), ‘Trade Rules and Climate Change Subsidies’, World Trade Review, 5 (3), November, 377–414

PART II LEGAL FRAMEWORKS FOR ASSESSING THE CHOICE OF INSTRUMENT
A. Legal Institutions
14. Jonathan Baert Wiener (1999), ‘Global Environmental Regulation: Instrument Choice in Legal Context’, Yale Law Journal, 108, 677–800

B. Standards for Assessment
15. Michael Faure (2012), ‘Effectiveness of Environmental Law: What Does the Evidence Tell Us?’, William and Mary Environmental Law and Policy Review, 36 (2), Winter, 293–336

16. Shi-Ling Hsu (2004), ‘Fairness Versus Efficiency in Environmental Law’, Ecology Law Quarterly, 31 (2), March, 303–401

17. Andrew Green (2006), ‘You Can’t Pay Them Enough: Subsidies, Environmental Law, and Social Norms’, Harvard Environmental Law Review, 30 (2), 407–40

C. Position Within the Law
18. Todd S. Aagaard (2014), ‘Environmental Law Outside the Canon’, Indiana Law Journal, 89 (3), 1239–98

Index




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