Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective takes a multidisciplinary approach to explore the ways how tax policy can is used solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. As the extraction, processing and use of energy use resources is has been a major cause of environmental harm, this book explores the taxation and subsidization of both fossil fuels and renewable energy. Its analysis of the past, present, and future potential of environmental taxation will help policymakers move economies toward sustainability, as well as and informing students, academics, and citizens about tax solutions for pressing environmental issues.

Contributions by: Mikael Skou Andersen, Rodolfo Salassa Boix, Terry Dinan, Michael J. Graetz, Deborah L. Jarvie, Takeshi Kawakatsu, Soocheol Lee, Roberta F. Mann, Nancy A. McLaughlin, Janet Milne, Tracey M. Roberts, Sven Rudolph, Natalie P. Stoianoff, George Yin