Critical issues in environmental taxation : international and comparative perspectives PDF
Preview Critical issues in environmental taxation : international and comparative perspectives
CRITICAL ISSUES IN ENVIRONMENTAL TAXATION International and Comparative Perspectives Volume VIII This page intentionally left blank CRITICAL ISSUES IN ENVIRONMENTAL TAXATION International and Comparative Perspectives Volume VIII Edited by Claudia Dias Soares Janet E Milne Hope Ashiabor Larry Kreiser Kurt Deketelaere 1 Great Clarendon Street, Oxford ox2 6dp Oxford University Press is a department of the University of Oxford. It furthers the University’s objective of excellence in research, scholarship, and education by publishing worldwide in Oxford New York Auckland Cape Town Dar es Salaam Hong Kong Karachi Kuala Lumpur Madrid Melbourne Mexico City Nairobi New Delhi Shanghai Taipei Toronto With offi ces in Argentina Austria Brazil Chile Czech Republic France Greece Guatemala Hungary Italy Japan Poland Portugal Singapore South Korea Switzerland Thailand Turkey Ukraine Vietnam Oxford is a registered trade mark of Oxford University Press in the UK and in certain other countries Published in the United States by Oxford University Press Inc., New York ©The several contributors, 2010 The moral rights of the authors have been asserted Database right Oxford University Press (maker) Crown copyright material is reproduced under Class Licence Number C01P0000148 with the permission of OPSI and the Queen’s Printer for Scotland First published 2010 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission in writing of Oxford University Press, or as expressly permitted by law, or under terms agreed with the appropriate reprographics rights organization. Enquiries concerning reproduction outside the scope of the above should be sent to the Rights Department, Oxford University Press, at the address above You must not circulate this book in any other binding or cover and you must impose the same condition on any acquirer British Library Cataloguing in Publication Data Data available Library of Congress Cataloging in Publication Data Data available Typeset by Glyph International, Bangalore, India Printed in Great Britain on acid-free paper by CPI Antony Rowe, Chippenham, Wiltshire ISBN 978-0-19-959730-7 1 3 5 7 9 10 8 6 4 2 PREFACE AND ACKNOWLEDGEMENTS This book is the eighth volume in the Critical Issues in Environmental Taxation series. It includes a selection of papers on environmental tax issues relating to water management, climate change and other environmental challenges. Water management and climate change were two principal themes of the Tenth Global Environmental Tax Conference. This conference was hosted in Lisboa (Portugal), from 23–25 September 2009, under the auspices of the Institute for International Strategic Studies (IEEI). Its organizers were strongly committed to involving key institutions. The result was a forum that brought together scholars from different fi elds, representatives of national governments, the private sector and non-governmental organizations to exchange the latest research on the use of environmentally related taxes and other market-based instruments to advance environmental policy objectives. Papers published in this volume have been based on a selection of some of the best papers presented at the conference after they were subjected to a rigorous peer-review process. The editors would like to thank everyone who contributed to the success of the Tenth Global Environmental Tax Conference. In particular, members of the Conference’s Organizing Committee would like to acknowledge the support of the Calouste Gulbenkian Foundation in supporting this event. Special mention is made to the Director of the Gulbenkian Environmental Programme, Professor Viriato Soromenho-Marques, who kindly provided the space and facilities of the Foundation in which delegates from Africa, America, Asia and Europe were able to congregate and to exchange their experiences, insights and perspectives on environmental tax issues. We would also like to thank all other sponsors and partner organizations, namely: Águas de Portugal, Cleveland State University, ENDS Europe Daily, Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ GmbH) and the German Federal Ministry for Economic Cooperation and Development (BMZ), Euronatura, Faculty of Business and Economics at Macquarie University, Leuven University, the Environmental Tax Policy Institute at Vermont Law School (USA), the European Association of Environmental and Resource Economists (EAERE), Instituto de Estudios Fiscales (Ministry of Finance of Spain) and the United Nations Educational Scientifi c and Cultural Organization (UNESCO). Although many individuals deserve thanks who cannot be named here (because of space constraints), we would also like to thank some individuals whose effort v Preface and Acknowledgements into the organization of GCET Lisboa 2009 as panel chairs or anonymous reviewers and/or advisers was paramount in its success. They include: Alberto Majocchi (University of Pavia, Italy), Aldo Ravazzi (Ministry of the Environ- ment, Italy), Ana Yabar Sterling (University of Madrid, Spain), Bengt Kriström (University of Umeå, Sweden), Bill Butcher (University of New South Wales, Australia), Catarina Roseta Palma (ISCTE, Portugal), Christine Echookit Akello (National Environment Management Authority, Uganda), David Duff (University of British Columbia, Canada), Eduardo Paz Ferreira (University of Lisboa, Portugal), Filipe Duarte Santos (University of Lisboa, Portugal), Kai Schlegelmilch (Ministry of the Environment, Germany), José Marcos Domingues (University of Rio de Janeiro, Brazil), Manfred Rosenstock, (European Commission, Belgium), Luís Barata (Portuguese Ministry of Finance, Portugal), Luís Pais Antunes, (Institute for Strategic and International Studies and Law Firm PLMJ, Portugal), Maria da Glória Pinto Garcia (Portuguese Catholic University, Portugal), Marjan Peeters (Maastricht University, The Netherlands), Mikael Skou Andersen (Aarhus University, Denmark), Nils-Axel Braathen (OECD, France), Nuno Garoupa (University of Illinois College of Law, USA), Paul Eckins (University College London, UK), Pedro Herrera Molina (University Complutence de Madrid, Spain), Peter Berck (University of California (Berkeley), USA), Rahmat Tavallali (Walsh University, USA), Rogério Fernandes Ferreira (Law Firm PLMJ, Portugal), Rui Ferreira dos Santos (New University of Lisboa, Portugal), Runar Brännlund (University of Umeå, Sweden), Samuela Bassi (Institute for European Environmental Policy, London), Stefan Speck (European Environmental Agency, Denmark), and Susanne Åkerfeldt (Ministry of Finances, Sweden). The editors would also like to thank individuals and institutions that provided invaluable levels of support in organizing and participating in the invited ses- sions at GCET Lisboa 2009. They include: the Ministry of Finance of Sweden (which was then the country presiding over the Council of the European Union), whose representatives, namely Henrik Hammar and Susanne Åkerfeldt respec- tively chaired Panel 1 (Discussing the Reform of Energy Taxation in the EU) and Panel 2 (How Can Action against Climate Change Survive the Economic Crisis?), the Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ GmbH), whose representative, Detlef Schreiber, chaired Panel 4 (Bringing Environmental Fiscal Reform to Life: Strategies, Institutional Settings and Stakeholder Cooperation), and Michael Faure (Maastricht University and Erasmus University Rotterdam, The Netherlands), who chaired Panel 3 (The Law and Economics of Environmental Policy). We are also obliged to the chairs and participants in the Doctoral Track Panel, which was included in vi Preface and Acknowledgements the conference programme for the fi rst time in the GCET series and turned out to be a very rewarding experience. The conference chair, Claudia Dias Soares, would like to extend her personal gratitude for the tireless support and contributions from members of the GCET Steering Committee, comprising Larry Kreiser (Cleveland State University), the conference series founder, Janet Milne (Vermont Law School), Hope Ashiabor (Macquarie University) and Kurt Deketelaere (Katholique University, Leuven), as well as to all the members of the National Organizing Committee. The quality of the papers published in this volume refl ect the excellent and inspiring work of some of the scholars and practitioners who participated in the GCET Lisboa 2009. Therefore, last but not least but rather fi rst and foremost, we would like to warmly thank all contributors for sharing their brilliant research, both during the stimulating and sometimes heated debates at the conference, and subsequently for their remarkable dedication during the editorial process. Sincere thanks also to Kevin YL Tan whose assistance was invaluable in this process. We would also like to express our heartfelt thanks and appreciation to each and every one of you who read this work. Your contribution to the publication of this book should not and has not been forgotten. We trust that this volume in particular and the Critical Issues series in general provide a unique, practical, thought-provoking and intellectually robust interdisciplinary resource for scholars and practitioners around the world. We wish it proves to be a valuable contribution to your work. vii This page intentionally left blank CONTENTS Table of Cases xxv Table of Legislation xxvii 1. ENVIRONMENTAL TAX REFORMS: EXPERIENCES AND POTENTIAL 1. The Role of Fiscal Instruments in Environmental Policy 3 Katri Kosonen and Gaëtan Nicodème I. Introduction 1.01 II. The Role of Fiscal Instruments in Energy and Environmental Policy 1.07 III. Complementing Taxes with Other Fiscal Instruments 1.16 IV. Reduced VAT Rates on the Supply of Energy-Effi cient Goods and Services 1.22 V. Direct Fiscal Incentives to Promote Energy-Effi ciency 1.33 VI. Direct Fiscal Incentives in Comparison with Reduced VAT Rates 1.39 VII. Conclusions 1.40 2. Scale of Economic Activity and Environmental Taxation 21 Francesco La Camera and Aldo Ravazzi Douvan I. Foreword: The Climate and Economic Challenges 2.01 II. The Use of Environmental Taxation 2.09 III. Pigouvian Taxes and the Economy–Ecology Relationship 2.15 IV. Climate Change and Growth, Scale and Limits 2.36 ix
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