Import Tariffs as Environmental Policy Instruments

Import Tariffs as Environmental Policy Instruments PDF Author: C. Kraus
Publisher: Springer Science & Business Media
ISBN: 940159614X
Category : Business & Economics
Languages : en
Pages : 257

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Book Description
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.

Import Tariffs as Environmental Policy Instruments

Import Tariffs as Environmental Policy Instruments PDF Author: C. Kraus
Publisher: Springer Science & Business Media
ISBN: 940159614X
Category : Business & Economics
Languages : en
Pages : 257

Get Book Here

Book Description
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.

Eco-Taxes and the WTO

Eco-Taxes and the WTO PDF Author: Sang Hyuck Lee
Publisher: Independently Published
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
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.

Environmental Border Tax Adjustments and International Trade Law

Environmental Border Tax Adjustments and International Trade Law PDF Author: Alice Pirlot
Publisher: Edward Elgar Publishing
ISBN: 1786435519
Category : Law
Languages : en
Pages : 351

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Book Description
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.

Handbook of Research on Environmental Taxation

Handbook of Research on Environmental Taxation PDF Author: Janet E. Milne
Publisher: Edward Elgar Publishing
ISBN: 1781952140
Category : Business & Economics
Languages : en
Pages : 529

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Book Description
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.

Is the WTO a World Tax Organization?

Is the WTO a World Tax Organization? PDF Author: Michael Daly
Publisher: International Monetary Fund
ISBN: 1475549873
Category : Business & Economics
Languages : en
Pages : 54

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Book Description
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.

Environmental Taxes and Trade Discrimination

Environmental Taxes and Trade Discrimination PDF Author: Ole Kristian Fauchald
Publisher: Springer
ISBN:
Category : Law
Languages : en
Pages : 472

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Book Description
The book offers an understanding of the comple×ities of and working with this aspect of international environmental law.

Environmental Pricing

Environmental Pricing PDF Author: Larry Kreiser
Publisher: Edward Elgar Publishing
ISBN: 1785360256
Category : Law
Languages : en
Pages : 266

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Book Description
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

Carbon-related Border Adjustment and WTO Law PDF Author: Kateryna Holzer
Publisher: Edward Elgar Publishing
ISBN: 1782549994
Category : Political Science
Languages : en
Pages : 341

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Book Description
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

Environmental Taxation and Green Fiscal Reform

Environmental Taxation and Green Fiscal Reform PDF Author: Larry Kreiser
Publisher: Edward Elgar Publishing
ISBN: 1783478179
Category : Business & Economics
Languages : en
Pages : 335

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Book Description
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

Emissions Trading and WTO Law

Emissions Trading and WTO Law PDF Author: Felicity Deane
Publisher: Edward Elgar Publishing
ISBN: 1783474424
Category : Business & Economics
Languages : en
Pages : 235

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Book Description
Emissions Trading and WTO Law examines the global trade issues that arise as a result of the introduction of emissions trading frameworks. The book focusses specifically on the rules of the WTO, as a tool to demonstrate where the boundaries exist for a