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This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.
Book Synopsis Environmental Border Tax Adjustments and International Trade Law by : Alice Pirlot
Download or read book Environmental Border Tax Adjustments and International Trade Law written by Alice Pirlot and published by Edward Elgar Publishing. This book was released on 2017-10-27 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.
The purpose of this book is to conduct a legal reasoning on eco-taxes in the WTO, as a way to find solutions-short-term and long-term ones-for environmental problems, especially focusing on those from pollution-causing processes and production methods (PPMs). More fundamentally, it can contribute to a potential transformation of the WTO into a true regime for "sustainable development," which is stipulated as an objective of the WTO in the Preamble to the Marrakesh Agreement Establishing the World Trade Organization (WTO Agreement). The term "sustainable development" means "development that meets the needs of the present without compromising the ability of future generations to meet their own needs." In other words, this concept may be simply understood as a compromise or sustainability between economic development and environmental protection, or between free trade and the environment. Throughout this book, all the legal analysis and reasoning lead to a conclusion that a 'relevant and considerate' imposition of eco-taxes, especially those to address pollution-causing PPMs, can contribute to the achievement of sustainable development and environmental protection under the 'current' WTO system. The meaning of being 'relevant and considerate' will be elaborated through the analysis of the relevant provisions of the WTO Agreements and the Panel and Appellate Body reports concerned. Also, the meaning of being 'current' will be clarified by categorizing the solutions into short-term and long-term ones.
Book Synopsis Eco-Taxes and the WTO by : Sang Hyuck Lee
Download or read book Eco-Taxes and the WTO written by Sang Hyuck Lee and published by Independently Published. This book was released on 2023-03-20 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to conduct a legal reasoning on eco-taxes in the WTO, as a way to find solutions-short-term and long-term ones-for environmental problems, especially focusing on those from pollution-causing processes and production methods (PPMs). More fundamentally, it can contribute to a potential transformation of the WTO into a true regime for "sustainable development," which is stipulated as an objective of the WTO in the Preamble to the Marrakesh Agreement Establishing the World Trade Organization (WTO Agreement). The term "sustainable development" means "development that meets the needs of the present without compromising the ability of future generations to meet their own needs." In other words, this concept may be simply understood as a compromise or sustainability between economic development and environmental protection, or between free trade and the environment. Throughout this book, all the legal analysis and reasoning lead to a conclusion that a 'relevant and considerate' imposition of eco-taxes, especially those to address pollution-causing PPMs, can contribute to the achievement of sustainable development and environmental protection under the 'current' WTO system. The meaning of being 'relevant and considerate' will be elaborated through the analysis of the relevant provisions of the WTO Agreements and the Panel and Appellate Body reports concerned. Also, the meaning of being 'current' will be clarified by categorizing the solutions into short-term and long-term ones.
ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.
Book Synopsis Handbook of Research on Environmental Taxation by : Janet E. Milne
Download or read book Handbook of Research on Environmental Taxation written by Janet E. Milne and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.
This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.
Book Synopsis Is the WTO a World Tax Organization? by : Michael Daly
Download or read book Is the WTO a World Tax Organization? written by Michael Daly and published by International Monetary Fund. This book was released on 2016-03-29 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.
The theoretical claims for eco-tariffs are rigorously analyzed within a unified framework formed of an international trade model enriched with both a domestic and a global externality. During the course of the analysis the model is modified to analyze an array of contexts for which eco-tariffs have been claimed to improve environmental quality or welfare. The circumstances and conditions are characterised under which such tariffs can be shown to improve environmental quality and social welfare, taking account of general equilibrium effects. The theoretical results are applied in a policy analysis of eco-tariffs and other trade instruments in the context of domestic and global environmental policy in order to assess the relevance of the eco-tariffs that have been subjected to the theoretical analysis. Finally, the GATT/WTO rules and regulations are presented, since to date these have banned the use of eco-tariffs. The rules and regulations are mapped against the theoretical results to show which rules ought to be changed.
Book Synopsis Import Tariffs as Environmental Policy Instruments by : C. Kraus
Download or read book Import Tariffs as Environmental Policy Instruments written by C. Kraus and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theoretical claims for eco-tariffs are rigorously analyzed within a unified framework formed of an international trade model enriched with both a domestic and a global externality. During the course of the analysis the model is modified to analyze an array of contexts for which eco-tariffs have been claimed to improve environmental quality or welfare. The circumstances and conditions are characterised under which such tariffs can be shown to improve environmental quality and social welfare, taking account of general equilibrium effects. The theoretical results are applied in a policy analysis of eco-tariffs and other trade instruments in the context of domestic and global environmental policy in order to assess the relevance of the eco-tariffs that have been subjected to the theoretical analysis. Finally, the GATT/WTO rules and regulations are presented, since to date these have banned the use of eco-tariffs. The rules and regulations are mapped against the theoretical results to show which rules ought to be changed.
The book offers an understanding of the comple×ities of and working with this aspect of international environmental law.
Book Synopsis Environmental Taxes and Trade Discrimination by : Ole Kristian Fauchald
Download or read book Environmental Taxes and Trade Discrimination written by Ole Kristian Fauchald and published by Springer. This book was released on 1998-06-16 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book offers an understanding of the comple×ities of and working with this aspect of international environmental law.
Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in e
Book Synopsis Environmental Pricing by : Larry Kreiser
Download or read book Environmental Pricing written by Larry Kreiser and published by Edward Elgar Publishing. This book was released on 2015-08-28 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in e
Carbon-Related Border Adjustment and WTO Law will be of great benefit to policymakers and practitioners working in the area of climate policy and trade regulation. Researchers and advanced students in international economic law and international enviro
Book Synopsis Carbon-related Border Adjustment and WTO Law by : Kateryna Holzer
Download or read book Carbon-related Border Adjustment and WTO Law written by Kateryna Holzer and published by Edward Elgar Publishing. This book was released on 2014-05-30 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: Carbon-Related Border Adjustment and WTO Law will be of great benefit to policymakers and practitioners working in the area of climate policy and trade regulation. Researchers and advanced students in international economic law and international enviro
The book combines perspectives from leading environmental taxation scholars on both the theory and impact of different policies. It covers topics such as theoretical assumptions of environmental taxes; the relationship between environmental taxes and t
Book Synopsis Environmental Taxation and Green Fiscal Reform by : Larry Kreiser
Download or read book Environmental Taxation and Green Fiscal Reform written by Larry Kreiser and published by Edward Elgar Publishing. This book was released on 2014-08-29 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book combines perspectives from leading environmental taxation scholars on both the theory and impact of different policies. It covers topics such as theoretical assumptions of environmental taxes; the relationship between environmental taxes and t
Environmentally related taxes are increasingly used in OECD countries, and ample evidence of their effectiveness is now available. Great potential for wider use of these environmental policy instruments remains, however, provided they are well designed and that their potential impact on international competitiveness and income distribution are properly addressed. This book provides a comprehensive discussion of the environmental and economic impacts of applying environmentally related taxes. In particular, it looks at how to overcome obstacles to their implementation. It also discusses the environmental and economic effects of combining such taxes with other instruments for environmental policy.
Book Synopsis The Political Economy of Environmentally Related Taxes by : Organisation for Economic Co-operation and Development
Download or read book The Political Economy of Environmentally Related Taxes written by Organisation for Economic Co-operation and Development and published by Org. for Economic Cooperation & Development. This book was released on 2006-06-29 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmentally related taxes are increasingly used in OECD countries, and ample evidence of their effectiveness is now available. Great potential for wider use of these environmental policy instruments remains, however, provided they are well designed and that their potential impact on international competitiveness and income distribution are properly addressed. This book provides a comprehensive discussion of the environmental and economic impacts of applying environmentally related taxes. In particular, it looks at how to overcome obstacles to their implementation. It also discusses the environmental and economic effects of combining such taxes with other instruments for environmental policy.
