Advanced Introduction to Environmental Taxation (en Inglés) - Janet E. Milne

This illuminating Advanced Introduction bridges the gap between taxation and environmental regimes, providing an overview of how these fields overlap and an understanding of each side’s relation to the other. Janet Milne’s interdisciplinary and international focus introduces both basic principles and variations in their application across environmental challenges, sectors and countries.

Chapters explore the fundamental, theoretical, technical, historical and practical aspects of the intersection of environmental protection and taxation. Presenting an overview of contemporary environmental taxes, Milne also highlights the role of governance and assesses challenges and opportunities for innovation in the future.

Key Features:

Concise and accessible, whilst adopting a rigorous approachvaluates core topics including carbon taxes, border tax adjustments, and taxes on waste, pesticides and air pollutantsAnalyses key design elements of environmental taxation, such as how to set the tax rate, taxable events, administrators, revenue and durationInvestigates environmental taxes, green tax expenditures and the repeal of environmentally damaging subsidies in the current international context

The Advanced Introduction to Environmental Taxation is a crucial resource for students and scholars of environmental law, economics, human geography, politics and public policy. Policymakers looking to harness tax systems to advance environmental protection will benefit greatly from its valuable insights.