Advanced Introduction to Environmental Taxation

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.

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.

Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, USA