Against a backdrop of intense political interest it is more important than ever to explore the role of fiscal policy in achieving environmental sustainability. Environmental Taxation and Green Fiscal Reform skilfully explores the various ranges of environmental and energy policies needed for an environmentally sustainable future.

Contents Foreword by Soocheol Lee Preface PART I THEORY Exploring Theoretical Assumptions 1. Environmental Taxes and Fees: Wrestling with Theory Janet E. Milne 2. Environmental Taxation for a Sustainable Future: Perspectives from Environmental Macroeconomics Seck L. Tan and Dodo J. Thampapillai 3. The Role of the Precautionary Principle in Designing Energy Taxes in Australia Prafula Pearce The Relationship between Environmental Taxation and Trade 4. Inherent Logic of EU Energy Taxes: Toward a Balance Between Market Protection and Environment Protection Álvaro Antón Antón and Marta Villar Ezcurra 5. WTO Open Trade Rules and Domestic Environmental Protection Policies: A Balancing Approach Bill Butcher 6. Addressing the Inequality Issue under Border Carbon Adjustment Xin Zhou, Takashi Yano and Mustafa Moinuddin 7. Toward Green Transfer Pricing: Including Environmental Parameters in Transfer Pricing Rules Alice Pirlot Permit Trading and Price Stability 8. The EU Emission Trading Scheme: Is There a Need for Price Stabilization? Claudia Kettner, Daniela Kletzan-Slamanig and Angela Köppl 9. Incentivising Technologic Change in Emissions Trading Systems: The Case of Excess Supply Stefan E. Weishaar Political Economy 10. The Political Economy of Subsidy Reform: Which Factors are Game-changers? Jacqueline Cottrell 11. Decision Making for Market-based Environmental Cost Allocation: The Case of Packaging Waste Policy in Germany Susumu Kitagawa PART II IMPACT Environmental Taxes 12. Environmental Taxes-definitional Analysis: Behavioural Change or Revenue Raising Sally-Ann Joseph 13. Abatement of Emissions for a Sustainable Future: Revisiting the Ccarbon Tax in China Yuhong Zhao 14. Effects and Issues of the 2010 Resource Tax Reform in Xinjiang Yanmin He 15. Macroeconomic Effects of Environmental Tax Subsidy Reform: An Evaluation for Italy Cristina Brandimarte Waste Management 16. Does Industrial Waste Taxation Contribute to Waste Reduction? Panel Data Analysis of the Generation and Final Disposal of Industrial Waste in Japan Toshiaki Sasao 17. Exploring the Need for Direct Tax Incentives for Plastic Waste Management in India Rajiv V. Shah Permit Trading 18. Regional Market Based Climate Policy in North America: Efficient, Effective, Fair? Sven Rudolph, Takeshi Kawakatsu and Achim Lerch 19. A Survey Analysis of Company Perspective to the GHG Emissions Trading Scheme in the Republic of Korea Sunhee Suk and Xianbing Liu Index

‘The wide coverage and richness of content make this book a rewarding read, particularly for students interested in exposure to both unique features of specific countries and the common theoretical foundations in environmental studies. It demonstrates a strong capacity to usher readers into new frontiers and new instruments in climate policies, waste management and carbon taxes, among others. Given these merits, this book is a valuable addition to the existing literature.’