Environmental Tax Reforms for a Just Energy Transition

Name: Environmental Tax Reforms for a Just Energy Transition
Author: Lee–Ann Steenkamp

Perspectives from the Global North and South

Gebonden Engels 2025 1e druk 9781035366071

156,65

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Nog niet verschenen, verwacht op 21‑08‑2025

Samenvatting

This book outlines how an accelerated move to cleaner energy is a global imperative, and one that is especially challenging for emerging economies which often face extreme inequalities, unemployment and poverty. Contributing authors consider perspectives from the Global North and South to underscore the importance of an energy transition which is both inclusive and fair.

Drawing on insights from economics, law and political science, chapters explore the role of environmental taxation and other market-based policies in advancing a just energy transition. Expert contributors from across the globe highlight the challenges surrounding carbon border adjustment mechanisms. Chapters also discuss real-world case studies of environmental taxes and their role in the pursuit of climate justice.

This timely book is of great interest to scholars concerned with environmental policy, tax and law in the context of sustainable development. It will also appeal to policymakers, government officials, practitioners and social justice advocates.

Specificaties

ISBN13:9781035366071

Taal:Engels

Bindwijze:gebonden

Aantal pagina's:276

Uitgever:Edward Elgar Publishing

Druk:1

Verschijningsdatum:21-8-2025

Hoofdrubriek:Juridisch

Jongbloed:Belastingrecht - diversen

Serie:Critical Issues in Environmental Taxation series

Inhoudsopgave

PART I Towards a just energy transition in Africa
1 Tug-of-war: balancing a just energy transition with South Africa’s fossil fuel footprint 2
Jane Ndlovu
2 Emerging kaleidoscope of carbon pricing and side effects in Africa 20
Laure Gnassou
3 Accounting for the views of corporate stakeholders on climate risk governance in South Africa 38
Malebusetsa Jessica Matela, Peter Jarvis and Nadia Mans-Kemp
4 Revisiting the case for environmental tax reform in the African region 56
Hope Ashiabor

PART II Challenges with carbon border adjustment mechanisms
5 Learning from EU CBAM: major concerns for developing countries and responses to BCAs 74
Susanne Aakerfeldt, Alexandra Campmas and Paulina Schulz Antipa
6 Unpacking and responding to Border Carbon Adjustments (BCAs): a Global South perspective 95
Seutame Maimele
7 EU CBAM implementation challenges 114
Stefan Weishaar

PART III Environmental taxes and the pursuit of climate justice
8 Brazil’s 2023 tax reform and its environmental paradigm shift: a step towards the world’s most environmentally progressive constitution 130
Arthur Maria Ferreira Neto
9 How excise taxes can contribute to a fair transition: a discussion on the progressive or regressive character of excise duties on energy products 144
Sébastien Wolff
10 Global minimum income taxation (OECD) and environmental taxation: implications for South American countries 159
Rodolfo Salassa Boix and Paloma García Córdoba
11 Personal carbon allowances: an idea whose time has come? 175
Steve Dwyer
12 Understanding distributional impacts of carbon pricing – insights from comparative analysis 192
Jules Linden, Herwig Immervoll, Cathal O’Donoghue and Denisa M. Sologon

PART IV Environmental tax reform case studies
13 Progress in environmental tax reform in Brazil 210
Roney Sandro Freire Corrêa and Denise Lucena Cavalcante
14 The green hydrogen (H2V) market in Brazil: the architecture of development in light of tax incentives 222
Roney Sandro Freire Corrêa
15 Business improvement districts and the just energy transition: the compulsory contribution and environmental taxes 235
Roque Martínez Olmos