Green taxation and environmental sustainability

304 Pages·2012·3.36 MB·English

by  Lawrence A Kreiser

Green Taxation and Environmental
Sustainability
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd ii 2222//0088//22001122 1111::4400
CRITICAL ISSUES IN ENVIRONMENTAL TAXATION
Series Editors: Larry Kreiser, Cleveland State University, USA, Hope
Ashiabor, Macquarie University, Australia and Janet E. Milne, Vermont
Law School, USA
The Critical Issues in Environmental Taxation series provides insights and
analysis on environmental taxation issues on an international basis and
explores detailed theories for achieving environmental goals through fi scal
policy. Each book in the series contains pioneering and thought-provoking
contributions by the world’s leading environmental tax scholars who
respond to the diverse challenges posed by environmental sustainability.
Previous volumes in the series:
Original book published by CCH Incorporated
Volumes I–IV published by Richmond Law Publishers
Volumes V–VIII published by Oxford University Press
Titles in the series include:
Volume IX Environmental Taxation in China and Asia-Pacifi c
Achieving Environmental Sustainability through Fiscal
Policy
Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor
and Janet E. Milne
Volume X Environmental Taxation and Climate Change
Achieving Sustainability through Fiscal Policy
Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor
and Janet E. Milne
Volume XI Carbon Pricing, Growth and the Environment
Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera,
Janet E. Milne and Hope Ashiabor
Volume XII Green Taxation and Environmental Sustainability
Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera,
Janet E. Milne and Hope Ashiabor
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd iiii 2222//0088//22001122 1111::4400
Green Taxation and
Environmental
Sustainability
Edited by
Larry Kreiser
Professor Emeritus of Accounting, Cleveland State University, USA
Ana Yábar Sterling
Professor of Applied Economics, Complutense University of
Madrid, Spain
Pedro Herrera
Assistant Professor of Taxation and Financial Law, National
Distance University (UNED), Spain
Janet E. Milne
Professor of Law, Vermont Law School, USA
Hope Ashiabor
Associate Professor of Law, Macquarie University, Australia
CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOLUME XII
Edward Elgar
Cheltenham, UK • Northampton, MA, USA
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd iiiiii 2222//0088//22001122 1111::4400
© The Editors and Contributors Severally 2012
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, electronic,
mechanical or photocopying, recording, or otherwise without the prior
permission of the publisher.
Published by
Edward Elgar Publishing Limited
The Lypiatts
15 Lansdown Road
Cheltenham
Glos GL50 2JA
UK
Edward Elgar Publishing, Inc.
William Pratt House
9 Dewey Court
Northampton
Massachusetts 01060
USA
A catalogue record for this book
is available from the British Library
Library of Congress Control Number: 2012938083
ISBN 978 1 78100 902 4
Typeset by Servis Filmsetting Ltd, Stockport, Cheshire
Printed and bound by MPG Books Group, UK
4
0
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd iivv 2222//0088//22001122 1111::4400
Contents
List of fi gures viii
List of tables x
Editorial review board xii
List of contributors xiv
Preface xvi
List of abbreviations xvii
PART I MEASURING GREEN TAXES
1 Improving the methodology for measuring the greening of
the tax system 3
Kris Bachus
2 New information in the OECD database on instruments used
for environmental policy 17
Nils Axel Braathen
PART II ACHIEVING SUSTAINABLE MOBILITY
3 Promotion of biofuels and EU State aid rules: the case of
Spain 41
Álvaro Antón Antón
4 Territorial diff erences for transport fuel demand in Spain: an
econometric study 56
Pablo del Río, Desiderio Romero, Marta Jorge and Mercedes
Burguillo
5 Environmental concern and sustainability: when citizens
assess urban mobility, do they consider the environment? 69
Ignacio Pisano, Regina Lafuente and Carlos Priego
6 Taxing malls: ways to achieve sustainable urban mobility and
transport 82
María Amparo Grau Ruiz
v
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd vv 2222//0088//22001122 1111::4400
vi Green taxation and environmental sustainability
PART III NEW APPROACHES TO SUSTAINABLE
MOBILITY
7 Electric vehicles: plugging into the US tax code 97
Janet E. Milne
8 Electric vehicles, taxes and public policies in Brazil 113
José Marcos Domingues and Luiz Artur Pecorelli- Peres
9 Automobile taxation in Spain: recent reforms and future
proposals 130
Amadeo Fuenmayor
10 Fiscal tools for inclusion of GCC states in the global
environmental programme: focus upon new vehicle imports 144
Jon Truby
PART IV ENCOURAGING NEW RENEWABLE
TECHNOLOGIES
11 Taxation and electricity transmission: bringing wind energy
onto the grid 161
Emily E. Steinhilber and Jonathan R. Voegele
12 Public–private partnerships as incentive to foster sustainable
technologies 177
Rolf H. Weber
PART V NUCLEAR POWER EXTERNALITIES
13 Public policy issues on the disposal of high- level radioactive
waste in Japan 197
Soocheol Lee and Kazuhiro Ueta
14 Fueling meltdown: nuclear tax and subsidy in Japan 212
Seung- Joon Park
PART VI WATER AND WASTE MANAGEMENT
15 Looking for evidence of landfi ll tax eff ectiveness in the
European Union 227
Samuela Bassi and Emma Watkins
16 Landfi ll and waste incineration taxes in Catalonia, Spain 244
Ignasi Puig Ventosa, Ana Citlalic González Martínez and
Marta Jofra Sora
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd vvii 2222//0088//22001122 1111::4400
Contents vii
17 Raw water pricing for ground water preservation: a policy
advocacy exercise in CDO, Philippines 258
Rosalina Palanca- Tan
Index 273
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd vviiii 2222//0088//22001122 1111::4400
Figures
1.1 Environmentally related tax revenues as a percentage of total
taxation revenues versus environmentally related tax
revenues as a percentage of GDP in Belgium and China 7
1.2 OECD/EEA database on environmental taxation 8
1.3 Implicit tax rate on energy, EU- 27 11
1.4 Comparison of revenue- based and tax- rate- based indicators 12
2.1 Revenues from state- level environmentally related taxes in
the United States 18
2.2 Revenues from environmentally related fees and charges in
per cent of GDP 23
2.3 Changes in revenues from environmentally related charges
over time – Austria 24
2.4 Changes in revenues from environmentally related charges
over time – Finland 25
2.5 Changes in revenues from environmentally related charges
over time – Italy 26
2.6 Changes in revenues from environmentally related charges
over time – Korea 26
2.7 Changes in revenues from environmentally related charges
over time – Slovak Republic 27
2.8 Revenues from environmentally related taxes in per cent of
GDP, and three price indices – Australia 28
2.9 Revenues from environmentally related taxes in per cent of
GDP, and three price indices (Canada, Chile, Germany,
Greece, Italy, Poland, Spain and the United Kingdom) 29
5.1 Survey results: improving traffi c problems 73
5.2 Survey results: car use 76
9.1 Registration tax reform: using variable tax rates 137
14.1 The scheme of the nuclear compensation agency 218
15.1 Generation of municipal waste per capita in the EU- 27, 1995
and 2009 229
15.2 Overview of total median cost of landfi ll (non- hazardous
MSW, legal landfi lls), 2011 231
viii
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd vviiiiii 2222//0088//22001122 1111::4400
Figures ix
15.3 Landfi ll tax rate and per cent MSW landfi lled in 18 EU
countries, 2009 233
15.4 Landfi ll tax rates compared with percentage of municipal
waste sent to landfi ll: UK, FR, SE, DK, FI, NL 234
16.1 Evolution of separate waste collection of municipal solid
waste in Catalonia, 2000–2010 250
16.2 Evolution of the total and partial implementation of
separate biowaste collection in terms of new municipalities
in Catalonia, 1996–2010 251
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd iixx 2222//0088//22001122 1111::4400
Tables
1.1 Application of the analytical framework on four types of
indicators 14
2A.1 State- level, non- fuel, non- vehicle environmentally related
taxes in the United States 33
2A.2 Year of estimates of revenues from environmentally related
fees and charges included in Figure 2.2 38
4.1 Price elasticities of the demand for transport fuel 61
4.2 Income elasticities of fuel demand 62
8.1 CO emissions in Brazil’s transport sector 118
2
8.2 CO emissions per vehicle type in Brazil 118
2
8.3 Total energy consumption in Brazil by sector (2009) 119
8.4 Sources of energy consumption in the transport sector in
Brazil 2009 120
8.5 Electric power generation 121
8.6 Comparison of various types of vehicles: relative
consumption per km 123
8.7 Emissions from vehicles powered by non- renewable fuels 123
9.1 Comparing true registration tax and simulation, 2008 134
9.2 Simulating registration tax reform 139
13.1 Budget related to nuclear power generation (2007–2011) 202
13.2 Grants and economic eff ects associated with a disposal site
for local governments (estimates) 203
13.3 Estimated back- end costs for diff erent operational
categories 205
14.1 Calculation of actual unit power gene ration costs 213
14.2 The assumed liability of TEPCO due to the Fukushima
accident (in fi ve years) 215
14.3 Nuclear fuel tax of Japanese prefectures 219
15.1 Results from model 1: eff ect of landfi ll taxes on the
percentage of landfi lling, recycling, incinerating and
composting 237
15.2 Results from model 2: eff ect of landfi ll taxes and other
variables on the percentage of landfi lling 239
x
MM22997722 -- KKRREEIISSEERR GGRREEEENN TTEEXXTT..iinndddd xx 2222//0088//22001122 1111::4400