The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.

Contents: 1. This Book’s Approach to Environmental Taxation Janet E. Milne PART I: CONCEPTUAL FOUNDATIONS 2. Introduction to Environmental Taxation Concepts and Research Janet E. Milne and Mikael Skou Andersen 3. Economic Principles of Environmental Fiscal Reform Jean-Philippe Barde and Olivier Godard 4. Legal Authority to Enact Environmental Taxes Michael Rodi and Hope Ashiabor PART II: DESIGN 5. Design Options and their Rationales Pedro M. Herrera Molina 6. Earmarking Revenues from Environmentally Related Taxes Claudia Dias Soares 7. Designing Environmental Taxes in Countries in Transition: A Case Study of Vietnam Michael Rodi, Kai Schlegelmilch and Michael Mehling 8. Externality Research Philipp Preiss PART III: ACCEPTANCE 9. Regressivity of Environmental Taxation: Myth or Reality? Katri Kosonen 10. The Political Acceptability of Carbon Taxes: Lessons from British Columbia Mark Jaccard 11. Gaining Intergovernmental Acceptance: Legal Rules Protecting Trade Birgitte Egelund Olsen 12. The Double Dividend Debate William K. Jaeger 13. The Political Economy of Environmental Taxation Nils Axel Braathen PART IV: IMPLEMENTATION 14. Multilevel Governance: The Implications of Legal Competences to Collect, Administer and Regulate Environmental Tax Instruments Nathalie Chalifour, María Amparo Grau-Ruiz and Edoardo Traversa 15. Transaction Costs of Environmental Taxation: The Administrative Burden Jan Pavel and Leoš Vítek 16. Structuring Road Transport Taxes to Capture Externalities: A Critical Analysis of Approaches Teresa Palmer-Tous and Antoni Riera-Font 17. Environmental Taxation in China: The Greening of an Emerging Economy Yan Xu 18. A Review of Selected Databases on Market-based Instruments Hans Vos PART V: IMPACT 19. Decoupling: Is There a Separate Contribution from Environmental Taxation? Adrian Muller, Åsa Löfgren and Thomas Sterner 20. The Role of Environmental Taxation in Spurring Technological Change Herman Vollebergh 21. Impacts on Competitiveness: What do we know from Modeling? Paul Ekins and Stefan Speck PART VI: POLICY MIX 22. The Role of Environmental Taxation: Economics and the Law Michael G. Faure and Stefan E. Weishaar 23. Regulatory Reform and Development of Environmental Taxation: The Case of Carbon Taxation and Ecological Tax Reform in Finland Rauno Sairinen 24. Bounded Rationality in an Imperfect World of Regulations: What if Individuals are Not Optimizing? Helle Ørsted Nielsen 25. Global Environmental Taxes Philippe Thalmann PART VII: CONCLUSION 26. The Future Agenda for Environmental Taxation Research Mikael Skou Andersen and Janet E. Milne Index

‘Ingeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.’