Produktdetaljer
Biografisk notat
Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, USA<i>‘Superb, authoritative, and clear as a bell. This is the best guide I know to a massively important topic.’</i>
- Cass R. Sunstein, Harvard University, USA and author of Climate Change Justice,
<i>‘Janet E. Milne’s </i>Advanced Introduction to Environmental Taxation<i> is a lucid, authoritative, and timely contribution to environmental fiscal scholarship. Combining the discussion of theory with practical design insights, what stands out for me is the discussion on environmental tax expenditures and the use of real world examples to present different types of environmental taxes. The book offers policymakers, scholars, and students an indispensable guide to using tax systems to advance effective, equitable environmental protection.’</i>
- DISCLAIMER: The views expressed are those of the author/endorser and do not necessarily reflect the views and policies of the Asian Development Bank.– Sandeep Bhattacharya, Principal Public Sector Specialist, Public Sector Management and Governance Sector Office, ADB,
‘This excellent and highly readable book provides a comprehensive introduction for implementing effective, practical, and fair taxes to address a wide range of environmental challenges faced by most countries. If finance ministers across the world acted on these recommendations, it would protect our environment and make current and future generations better off.’
- Ian Parry, Fiscal Affairs Department, International Monetary Fund,
This illuminating Advanced Introduction bridges the gap between taxation and environmental regimes, providing an overview of how these fields overlap and an understanding of each side’s relation to the other. Janet Milne’s interdisciplinary and international focus introduces both basic principles and variations in their application across environmental challenges, sectors and countries.
Chapters explore the fundamental, theoretical, technical, historical and practical aspects of the intersection of environmental protection and taxation. Presenting an overview of contemporary environmental taxes, Milne also highlights the role of governance and assesses challenges and opportunities for innovation in the future.
Key Features:
- Concise and accessible, whilst adopting a rigorous approach
- valuates core topics including carbon taxes, border tax adjustments, and taxes on waste, pesticides and air pollutants
- Analyses key design elements of environmental taxation, such as how to set the tax rate, taxable events, administrators, revenue and duration
- Investigates environmental taxes, green tax expenditures and the repeal of environmentally damaging subsidies in the current international context
The Advanced Introduction to Environmental Taxation is a crucial resource for students and scholars of environmental law, economics, human geography, politics and public policy. Policymakers looking to harness tax systems to advance environmental protection will benefit greatly from its valuable insights.