Critical Issues in Environmental Taxation Volume V

Volume V in the Critical Issues in Environmental Taxation^series is an interdisciplinary, selection of papers on economic instruments written by international experts from in the field. The Volume contains forty articles written by authors from sixteen countries and representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Seventh Annual Global Conference on Environmental Taxation in October 2006 in Ottawa, Canada.

The book is clearly structured with the articles divided into Parts and organized by topic. Part 2 features articles on issues relating to the implementation of economic instruments, such as political acceptability, competitiveness, instrument choice and design, institutional issues and even psychological dimensions. Part 3 includes a range of national case studies on topics such as transportation, energy, natural resources and urban sustainability. Part 4 offers a number of papers offering comparative analysis and Part 5 closes with some papers on complementary instruments and alternative approaches.

The book and its sister volumes in the series are a unique and invaluable resource for anyone interested in the next generation of policy instruments for transitioning to sustainable economies.

Dr. Nathalie J. Chalifour is a specialist in environmental law and policy, with a focus on the nexus between the environment and the economy. She is the Co-Editor of Land Use Law for Sustainable Development (Cambridge University Press) and The Canadian Brownfields Manual (Butterworths, looseleaf service updated annually). She has published book chapters and articles on environmental taxation, sustainable forestry and the effects of trade liberalization on biodiversity conservation. Dr. Chalifour is an Assistant Professor at the Faculty of Law, University of Ottawa. Before joining the University, Dr. Chalifour worked with the National Round Table on the Environment and the Economy, World Wildlife Fund, TRAFFIC, and taught at the University of Nairobi, Kenya. Dr. Chalifour obtained her Doctor of Law at Stanford University. She also holds a Master in Juridical Sciences which she obtained as a Stanford Program in International Legal Studies Fellow and Fullbright scholar.
Janet Milne is Professor of Law at Vermont Law School in the United States and founder and director of the law school's Environmental Tax Policy Institute. She has taught environmental taxation since 1994 and also teaches land use law. Before joining the Vermont Law School faculty, she served as legislative assistant to Senator Lloyd Bentsen, responsible for matters that the Senator handled as Chairman of the United States Senate's Committee on Finance, and practiced law at Covington & Burling in Washington, D.C. She has also served as Vice Chair of the American Bar Association's Committee on Energy and Environmental Taxes. Hope Ashiabor is an Associate Professor of Law in the Division of Law, at Macquarie University, Sydney, Australia, where he teaches taxation law and international tax. He has written extensively, and prepared public submissions on different aspects of the role of fiscal instruments in managing the challenges of environmental degradation. He has held visiting positions at Cleveland State University, and Walsh University, Ohio. His consulting experience includes work done for the OECD Environment Directorate, Paris, and an Ausaid project with the Fiji Islands Inland Revenue and Customs Department. Prior to joining Macquarie University, Hope worked as a state attorney; and before that was an in-house counsel with a commercial bank. Kurt Deketelaere is presently Chief of Staff of the Flemish Minister for Public Works, Energy, Environment and Nature (Belgium), and (presently parttime) Full Professor of Law at the Faculty of Law of the University of Leuven (Belgium), where he directs the Institute for Environmental and Energy Law. He was a visiting professor at the Universities of Sydney, Macquari and Singapore, and a visiting senior research fellow at the Institute of Advanced Legal Studies in London. He has written extensively on environmental and energy tax issues. Larry Kreiser, Ph.D., CPA is Professor Emeritus of Accounting and former Chairperson of the Department of Accounting at Cleveland State University, Cleveland, Ohio USA. Prior to CSU, he was on the faculty at the University of Detroit, University of Cincinnati, and Wright State University. He has also worked at Deloitte & Touche, CPAs and the Naval Audit Service in Washington, DC. Dr. Kreiser has held Visiting Professor positions at Deakin University in Geelong, Victoria, Australia, the Naval Postgraduate School in Monterey, California and Mahasarakham University in Mahasarakham, Thailand. During his professional career, Dr. Kreiser has been an author on over fifty professional publications and has made over thirty professional presentations at conferences around the world. He is a contributing author on two widely-used U. S. Federal Taxation textbooks.