Tax Law and the Environment
A Multidisciplinary and Worldwide Perspective
Contributions by Mikael Skou Andersen, Rodolfo Salassa Boix, Terry Dinan, Michael J. Graetz, Deborah L. Jarvie, Takeshi Kawakatsu, Soocheol Lee, Roberta F. Mann, Nancy A. McLaughlin, Janet Milne Professor, VT Law School, Tracey M. Roberts, Sven Rudolph, Natalie P. Stoianoff, George Yin Edited by Roberta F. Mann, Tracey M. Roberts

Publication date:
16 November 2018Length of book:
308 pagesPublisher
Lexington BooksDimensions:
231x158mm6x9"
ISBN-13: 9781498559669
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.
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.