Provides information on environmental taxation issues on a worldwide basis. This book seeks to provide insights and analysis for achieving environmental goals through tax policy. It contains 37 articles written by authors from around the world, grouped into six categories by topic.

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. This volume (the third in the series) contains 37 articles written by authors from around the world, with the articles grouped into six categories by topic. Preliminary drafts of the articles were presented at the Fifth Annual Global Conference on Environmental Taxation Issues held on September 9-11 2004 in Pavia, Italy. The articles in this volume were selected after being subjected to a rigorous peer review process. The articles are interesting, thought provoking, and have been written by some of the best environmental taxation scholars in the world.

I SUSTAINABLE MOBILITY
1. Charging for the Use of Roads: Policies and Recent Initiatives
2. Sustainability Evaluation of Urban Transport Pricing Policies
3. Using a System Dynamics Model to Analyse the Impacts of Transport Pricing Policies
4. Electronic Collection of Distance-Based Motorway Tolls- Legal and Practical Problems of a German Experiment
5. The American Love Affair with Cars: The Mixed Beats of Taxation's Background Music
6. Americans and their "Wheels": Tax Policy for Sustainable Mobility
7. Fiscal Instruments and the Management of Transition to Sustainable Mobility in Australia - Challenges and Prospects
8. How to move Sydney: An evaluation of the use of Hypothecating Taxation to Finance Environmentally Sustainable Transportation in Australia's Largest City
9. Road Pricing in Theory and Practice: A Canadian Perspective
10. Efficiency of Economic Instruments in Passenger Transport: A Case Study of the Czech Republic
11. Parking fees as an Instrument of Traffic Demand Management
12. Some Critical Issues in the Italian Experience
II ENVIRONMENTAL TAX REFORM
1. The Earmarking of Revenues Within Environmental Tax Policy
2. Environmental Taxation and the Double Dividend Hypothesis
3. Environmental Tax Reform and Competitiveness
4. The Tuscany Region Experience in Environmental Taxation Reform
5. Remarks on Few Modest Signs of Environmental Tax Reform in Finland
6. Policy and Economic Analysis of Environmental Tax Reform Options and Designs for the Czech Republic
7. Ecological Tax Reform in Germany: History, Design, Marketing, Experiences and Impacts
8. Towards a General Environmental Tax Code: A Review of Spanish Regional and International Experiences
9. Greening the Dutch Tax System: Selection Criteria used by the Dutch Green Tax Commissions
10. Signs of a Greening Tax System in Flanders?
11. The Business of Primary Production in Australia - The need for a Consolidated Taxing Regime
III RENEWABLE ENERGY
1. The Use of Environmental Taxation Incentives to Encourage Investment in Solar Power
2. Producing Electricity from Renewable Energy Sources - Fiscal Measures in Australia
IV WASTE MANAGEMENT
1. An Investigation into Waste Taxes and Charges
2. Revenue Service and Environmental Taxes: a Comparative Study of the Irish and South African Approaches to a Levy on Plastic Bags
3. Do Tax Concessions for Mining Site Rehabilitation Work? Evaluating 10 Years of Reform
4. Fee and rebate Systems to Foster Ecologically Sound Urban Waste Management
V LAND USE MANAGEMENT
1. Local Government Rates in New South Wales, Australia: An Environmental Tax?
2. Environmental taxation and Floods in Italy: Problems and Proposals
3. A Revealing Landvaluescape: Making Property Tax More Acceptable Using Value Maps
VI CHOICE OF INSTRUMENT
1. The Economic Analysis of Voluntary Approaches to Environmental Protection
2. Environmental Effectiveness of Different Policy Instruments
3. Market-based Instruments for Water Pollution Management: An Assessment of International Approaches
4. Environmental Taxes Compared With Environmental Penalties
5. The Deductibility of Environmental Fines, Penalties and Payments from Income - A Comparison of the Australian and Canadian Approaches
6. Environmental Charges in Russia - From the Taxation Approach to the Charge Model