Contents: Foreword: fake twins x by Christian de Perthuis PART I CARBON TAX THEORY IN THE PANDEMIC ERA 1 A post-crisis assessment of carbon taxation for members of the Coalition of Finance Ministers for Climate Action 3 Simon Black and Ian Parry 2 Setting a price for carbon to achieve carbon neutrality in the European Union 21 Alberto Majocchi 3 The Green New Dividend: a cost neutral market-based alternative to the Green New Deal 35 Russell Mendell PART II COVID-19 AND EU-WIDE TAX POLICIES 4 100 years of externalities 50 Astrid Ladefoged and Mirka Janda 5 Promoting a green economic recovery from the Corona crisis 67 Holger Bär, Matthias Runkel and Kai Schlegelmilch 6 Reconciling EU tax and environmental policies: VAT as a vehicle to boost green consumerism under the EU Green Deal 82 Francesco Cannas and Matteo Fermeglia PART III CARBON PRICING IN LATIN AMERICA IN THE PANDEMIC ERA 7 Carbon pricing in Perú: a matter of climate justice in the Covid-19 context 97 Carlos Trinidad Alvarado and Daniela Soberón Garreta 8 The Carbon Tax in Argentina is sick with COVID-19 112 Rodolfo Salassa Boix 9 Public finance, taxation, and environment post-Covid-19: perspectives for Brazil 127 Daniel Giotti de Paula and Lígia Barroso Fabri 10 Tax incentives for electric vehicles and biofuels: a Brazilian case study 141 Rafaela Cristina Oliari, Carlos Araújo Leonetti and Elena Aydos PART IV EUROPEAN NATIONAL CASE STUDIES 11 Environmental taxation in an age of COVID-19: an Italian approach 156 Alberto Comelli 12 COVID-19 and urban mobility: has the time come for a paradigmatic shift? The potential of environmental tax policies in the pandemic age 170 Marina Bisogno PART V ENVIRONMENTAL SUPPORT SCHEMES IN THE MIDST OF THE PANDEMIC 13 A taxonomy of environmentally sustainable activities to orient Covid-19 tax measures to environmental objectives 185 Sébastien Wolff 14 Assessing public aid for true green digital recovery: a matter of good tax governance in the European Union 199 Marta Villar Ezcurra and María Amparo Grau Ruiz 15 The purposefulness and serviceability of renewable energy support schemes in view of the COVID-19 crisis 215 Theodoros G. Iliopoulos PART VI LESSONS FOR ALLOWANCE TRADING 16 Covid-19 and EU climate change linking 230 Stefan Weishaar 17 Enforcing sustainable auction-based ETS in a post-COVID-19 world: evidence from and lessons for Northeast Asia 243 Joseph Dellatte and Sven Rudolph Index

'The 2020-21 pandemic crisis confirms the opportunity for integrating environmental taxation into the core structure of fiscal systems. Carbon taxes, resources taxes, removal of environmental harmful subsidies allow labour taxes to be abated substantially. Economic instruments might not be ''the'' solution, but they are certainly ''par'' of the solution if we wish to achieve the ambitious but necessary objectives of the UN SDGs, Paris Agreement, CBD on biodiversity and natural capital. We have here substantial contributions with robust analysis that can be used by all Governments and researchers.'