{"title":"External costs and environmental taxation: the role of transport sectors within the Italian economy","authors":"Andrea Molocchi","doi":"10.4337/9781789904185.00021","DOIUrl":"https://doi.org/10.4337/9781789904185.00021","url":null,"abstract":"","PeriodicalId":132470,"journal":{"name":"Environmental Fiscal Challenges for Cities and Transport","volume":"28 41","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113955145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Environmental taxation in the digital world","authors":"J. Milne","doi":"10.4337/9781789904185.00011","DOIUrl":"https://doi.org/10.4337/9781789904185.00011","url":null,"abstract":"Technological innovation has changed economies from the Industrial Revolution to the new Digital Revolution. Each phase of change generates benefits to society, but also new threats to the environment. Since the midtwentieth century, environmental protection policies have tried to keep pace, innovating to address ever-evolving challenges. Now the emerging digital economy is bringing swift and significant technological advances. Our daily lives are increasingly digital: wireless email, smart phones, online shopping, Uber, Airbnb, telecommuting, streaming, cloud storage, wearable technology and much more. This digital world is the product of a combination of digital data, analytics that use data and connectivity that allows for the exchange of data on digital platforms, often through the Internet.1 It has created information highways in the air, revolutionized commerce and transportation, and placed new pressures on the urban landscape. As one article has noted, “Society’s current relationship with the Internet is best described as a blind date.”2 From an environmental perspective, the digital world can reap significant improvements, such as the ability to more effectively integrate renewable energy into the electricity grid and control household energy consumption. But it may also have negative effects, including electronic waste, new demands for energy and accelerated consumerism.3 The time is right to anticipate how governments might avoid or minimize adverse impacts of the digital economy, before patterns of behavior have solidified. This chapter explores the potential for environmental pricing to address the digital world’s negative environmental externalities. To provide a concrete context, it delves into selected pockets of digital life: the infrastructure that supports the digital world, in particular spectrum and electricity; online retail that digital technology makes possible, with a focus on packaging and drone delivery; major tech headquarters and new forms","PeriodicalId":132470,"journal":{"name":"Environmental Fiscal Challenges for Cities and Transport","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130188476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Fiscal policy for decarbonization of energy in Europe, with a focus on urban transport: case study and proposal for Spain","authors":"D. Robinson","doi":"10.4337/9781789904185.00017","DOIUrl":"https://doi.org/10.4337/9781789904185.00017","url":null,"abstract":"Decarbonization policy has focused thus far on low hanging fruit, especially energy efficiency and renewables. Attention will need to move to other sectors, especially transport and buildings, which together account for about 60% of energy-related carbon emissions in the EU. Consumers will be active participants and at the centre of this energy transition. This reinforces the importance of minimizing energy pricing distortions, including those due to fiscal policy. This report argues that fiscal policy may act as a barrier to the decarbonisation of transport and buildings. This is due to levies on electricity that have risen substantially since 2008, primarily but not exclusively to finance renewable power development whose costs could not be recovered through markets. The higher the penetration of renewable energy, the higher the levies on electricity and the less competitive it becomes by comparison to the fossil fuels. The report also argues that, even if the fiscal policy barrier were eliminated, electrification would be only one competing option among others. The report proposes guidelines for energy sector fiscal reform that will be aligned with efficient decarbonisation Fiscal policy should, inter alia: be technology neutral after internalizing environmental externalities; finance the extra cost of renewables and other public goods through government taxation raised in the least distorting ways consistent with distributional objectives; and be part of a comprehensive revenue-neutral fiscal reform. Fiscal policy is only one of the policy instruments that governments have at their disposal and it is often not the most important one. However, fiscal reform is a relatively easy and quick way of starting to move in the right direction and of reducing the risk of getting stuck with the wrong sort of investment that will lock in high carbon intensity.","PeriodicalId":132470,"journal":{"name":"Environmental Fiscal Challenges for Cities and Transport","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122061637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"An environmental take on Australia’s traffic congestion ‘crisis’: using road pricing to achieve sustainable transport","authors":"Vanessa Johnston","doi":"10.4337/9781789904185.00022","DOIUrl":"https://doi.org/10.4337/9781789904185.00022","url":null,"abstract":"","PeriodicalId":132470,"journal":{"name":"Environmental Fiscal Challenges for Cities and Transport","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133614137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Tax incentives for green investments: limits to state cutbacks. A reflection on legitimate expectations and fair and equitable treatment of investors","authors":"J. Maillo","doi":"10.4337/9781789904185.00013","DOIUrl":"https://doi.org/10.4337/9781789904185.00013","url":null,"abstract":"","PeriodicalId":132470,"journal":{"name":"Environmental Fiscal Challenges for Cities and Transport","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132468581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The agricultural conundrum: encouraging climate-friendly agriculture through economic instruments in North America","authors":"Emma Akrawi","doi":"10.4337/9781789904185.00019","DOIUrl":"https://doi.org/10.4337/9781789904185.00019","url":null,"abstract":"","PeriodicalId":132470,"journal":{"name":"Environmental Fiscal Challenges for Cities and Transport","volume":"22 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120880795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The use of effective carbon rates as an indicator for climate mitigation policy","authors":"K. Bachus, P. Gao","doi":"10.4337/9781789904185.00029","DOIUrl":"https://doi.org/10.4337/9781789904185.00029","url":null,"abstract":"","PeriodicalId":132470,"journal":{"name":"Environmental Fiscal Challenges for Cities and Transport","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114180000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Sharing cars: a legal and economic analysis of the taxation of B2C car-sharing models","authors":"F. Vanrykel, B. Borger, M. Bourgeois","doi":"10.4337/9781789904185.00024","DOIUrl":"https://doi.org/10.4337/9781789904185.00024","url":null,"abstract":"","PeriodicalId":132470,"journal":{"name":"Environmental Fiscal Challenges for Cities and Transport","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127677619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A proposed green tax reform for Cyprus and its co-benefits for urban sustainability","authors":"T. Zachariadis","doi":"10.4337/9781789904185.00018","DOIUrl":"https://doi.org/10.4337/9781789904185.00018","url":null,"abstract":"","PeriodicalId":132470,"journal":{"name":"Environmental Fiscal Challenges for Cities and Transport","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131775034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}