Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective

Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective

by Mikael Skou Andersen (Contributor), Mikael Skou Andersen (Contributor), Roberta F. Mann (Editor), Tracey M. Roberts (Editor)

Synopsis

Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective takes a multidisciplinary approach to explore the ways how tax policy can is used solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. As the extraction, processing and use of energy use resources is has been a major cause of environmental harm, this book explores the taxation and subsidization of both fossil fuels and renewable energy. Its analysis of the past, present, and future potential of environmental taxation will help policymakers move economies toward sustainability, as well as and informing students, academics, and citizens about tax solutions for pressing environmental issues.

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More Information

Format: Hardcover
Pages: 310
Publisher: Lexington Books
Published: 01 Nov 2018

ISBN 10: 1498559662
ISBN 13: 9781498559669

Media Reviews
The daily reminders of the profound and escalating impacts of climate change set beside Congress's apparent abandonment of coherent tax policy make this volume especially timely. Given the dramatic implications of tax policy on the environment, this extraordinarily useful and approachable work deserves special attention from anyone wishing to better coordinate these policies and improve environmental outcomes. -- Congressman Earl Blumenauer
The potential of tax law in addressing environmental issues and promoting sustainable development has long been underused. While theoretical arguments for environmental taxation have been discussed extensively, less discussed has been the complex form that such instruments have taken the real world. Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective seeks to fill this gap by examining the practices of environmental taxation from the diverse perspectives of law, economics, and policy science. With leading U.S. and worldwide scholars bringing distinct expertise to the book's subject matter, the book will be of interest to legal scholars and lawyers, economists and policy makers in the U.S. and around the world. -- Reuven Avi-Yonah, University of Michigan
Taxation plays a major role in shaping our energy systems, and hence our physical environment, but often not in ways that were intended or are easy to understand. Roberta Mann and Tracey Roberts have performed an invaluable service by assembling a stellar group of lawyers, economists, accountants and, environmental policy experts from around the world to analyze the origins, structures and impacts of environmental and energy taxes. This multidisciplinary, international perspective will be of great utility in trying to frame tax systems that will benefit both the environment and the economy. It will also help non-tax specialists sort through many of the arcane but essential details of the relevant tax laws. -- Michael B. Gerrard, Columbia University School of Law
True to its title, this volume is interdisciplinary and global, as it must be. The authors and the editors collectively do a magnificent job of covering the geographic and policy landscapes, and do so with the first-hand knowledge that comes only with serious and sustained engagement with the world of tax law and its environmental effects. This book is essential to anyone interested in environmental taxation and the other myriad of tax laws that have environmental consequences, sometimes foreseeable, sometimes not. -- Shi-Ling Hsu, Florida State University College of Law
Author Bio
Roberta Mann is the Mr. & Mrs. L.L. Stewart Professor of Business Law at the University of Oregon School of Law. Tracey Roberts is assistant professor at the Cumberland School of Law at Samford University.