Table of Contents

I ROLE OF ENVIRONMENTAL TAXATION IN THE PORTFOLIO OF POLICY INSTRUMENTS
1: Environmental Taxation: Why Theroy Matters
2: Comparative Benefits and Optimal Use of Environmental Taxes
3: Why Pollution Taxes Cannot Replace Command and Control Regulation
4: The Instrument Choice Game: When Do Environmental Taxes Win?
II LEGAL LIMITS ON GOVERNMENTAL POWER TO USE ENVIRONMENTAL TAXATION
1: The Division of Fiscal Competencies in Belgium and its Influence on the Use of Environmental Taxes
2: Legal Limits on the Competence of Governments in Europe: Spain
3: Constitiution Constraints to the Implementation of an Integrated Environmental Tax Management Policy: The Australian Experience
4: Constitutional Constraints for Environmental Taxation in Mexico
III POLICIES AND POLITICS OF ENERGY TAXATION
1: Energy Taxes in the EU - A Case Study of Environmental Taxation at a Supranational Level
2: CO2 Taxation in the Nordic Countries: Results and Methodological Caveats
3: Finnish Energy Taxation: How Well Has It Worked?
4: The History of the Dutch Regulatory Energy Tax
5: Imput Versus Output Taxation of Electricity in France
6: United States Biomass Tax Credits in Search of a Taxpayer
7: Rehabilitation of Mining Sites in Australia: Tax, Accounting and Serving the Environment
IV NATIONAL EXPERIENCES WITH POLLUTION TAXATION
1: Institutional Obstacles to Environmental Taxation in The Former Soviet Union
2: National Experiences in Central and Eastern Europe with Pollution Taxes
3: Environmental Taxation in Japan and a Proposal for Policy Mix
V TRADE LIMITS ON THE USE OF ENVIRONMENTAL TAXATION
1: Topsy-turvy: The European Court of Justice and Border (Energy) Tax Adjustments - Should the World Trade Organization Follow Suit?
2: Environmental Taxes and Border Tax