Environmental Taxes and Fiscal Reform

1. Front Matter

   Pages i-vi

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2. Environmental Taxes and Fiscal Reform

   1. Environmental Taxes and Fiscal Reform

      • Laura Castellucci, Anil Markandya

      Pages 1-5

3. General Issues

   1. Front Matter

      Pages 7-7

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   2. Environmental Taxation: What Have We Learnt in the Last 30 Years?

      • Anil Markandya

      Pages 9-56

   3. Market-Based Instruments in CEE Countries: Much Ado about Nothing

      • Milan Ščasný, Vojtěch Máca

      Pages 57-89

4. Distributional Issues

   1. Front Matter

      Pages 91-91

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   2. Environmental Fiscal Reform in East and Southern Africa and its Effects on Income Distribution

      • Daniel Slunge, Thomas Sterner

      Pages 93-122

   3. Environmental Quality and Income Inequality: The Impact of Redistribution on Direct Household Emissions in Italy

      • Laura Castellucci, Alessio D’Amato, Mariangela Zoli

      Pages 123-141

5. Carbon Taxation

   1. Front Matter

      Pages 143-143

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   2. Carbon Pricing as an Effective Instrument of Climate Policy: Searching for an Optimal Policy Instrument

      • Alberto Ansuategi, Ibon Galarraga

      Pages 145-167

   3. Green Taxes on Aviation: The Case of Italy. The Proposal of the Green Taxation Matrix

      • Anil Markandya, Elena Claire Ricci

      Pages 168-206

   4. Is it Time for a Revival of ETR in Italy? Energy Elasticities and Factor Substitutability for Manufacturing Firms

      • Rossella Bardazzi, Filippo Oropallo, M. Grazia Pazienza

      Pages 207-242

   5. Financing Public Expenditure via Emissions Taxation under International Emissions Trading: Is There Any Scope for Emission Tax Harmonization?

      • Alessio D’Amato, Amanda Spisto

      Pages 243-268

6. Back Matter

   Pages 269-273

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A review of the literature on environmental taxes, focusing on European experiences, and analysing how such taxes can contribute to green causes as well as reducing the tax burden from "ordinary" taxation. The authors examine the potential 'double dividend' from tax reform for helping the environment, reducing unemployment and encouraging growth.

• Climate Policy
• environment
• growth
• income distribution
• tax reform
• taxation
• unemployment

• University of Rome ‘Tor Vergata’, Rome, Italy

  Laura Castellucci

• Basque Centre for Climate Change, Bilbao, Spain

  Anil Markandya

LAURA CASTELLUCCI Full Professor of Economic Policy at the Faculty of Economics at the University of Rome Tor Vergata, Italy. She is Coordinator of the PhD program in Environmental Law & Economics (DEA), Director of the Master program in Economics of Environmental Governance and Territory (MEGAT), (second level) and Director of the online Master program in Environment: Law and Economics (AED) (first level). She is also a member of the teaching board of the PhD program in Economics and Institutions. She has published in Italian academic journals and books.
ANIL MARKANDYA Director of the Basque Centre for Climate Change in the Basque Country, Spain, and Honorary Professor at the University of Bath, UK. He was a lead author for the 3rd and 4th International Panel for Climate Change, which was awarded a share of the Nobel Peace Prize in 2007. In 2008 he was nominated by Cambridge University as one of the top 50 contributors to thinking on sustainability in the world. In 2011 he was elected President of the European Association of Environmental and Resource Economics.

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