環境税と法 全 2 巻 Environmental Taxation and the Law
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KS‐4360/January 2018 好評発売中！ 【法学、環境法】 環境税と法に関する重要論文を収録 環境税と法 全 2 巻 Environmental Taxation and the Law. 2 vols. Milne, Janet E. (ed.), Environmental Taxation and the Law. (The International Library of Law and the Environment series 6) 1824 pp. 2017 (E. Elgar, UK) <639-1323> ISBN 978-1-78536-199-9 ★hard set 本書は、環境税という手段のリーガルデザインの特色を法的に探究する、古典的および 最先端の厳選された諸論文を世界中から集めたものです。これらの論文では、政府はいか にして環境税を運用する権限を説明するのかという問題、WTO 法の下での国境税調整と いう法的難問、他の環境レジーム間における環境税の位置の問題などが扱われています。 学界へ大きな影響を与えたこれらの論文は、大陸を跨ぐほどに広範囲におよぶ環境問題・ 法的問題をくまなくカバーしています。 本書は、「環境税の設計」「環境税運用の法的権限」「実施・検討」(以上 1 巻)、「WTO と環境税」「手段を選択する評価のための法的枠組み」（以上 2 巻）の全 5 部から成ってい ます。環境税に関する議論を古典的なものから最新のものまで通観することができる本書 は、研究者だけでなく、この分野を学ぶ学生の方にもお勧めです。 ＜収録明細＞ Volume I Introduction Janet E. Milne PART I: DESIGN OF ENVIRONMENTAL TAXATION A. Fundamental Design Principles 1. Federica Pitrone (2015), ‘Defining “Environmental Taxes”: Input from the Court of Justice of the European Union’ 2. Thomas A. Barthold (1994), ’Issues in the Design of Environmental Excise Taxes’ 3. Janet E. Milne (2003), ‘Environmental Taxation: Why Theory Matters’ 4. James Alm and H. Spencer Banzhaf (2012), ‘Designing Economic Instruments for the Environment in a Decentralized Fiscal System’ B. Design Choices in Theory and Practice: A Case Study of Carbon Taxes 5. Gilbert E. Metcalf & David Weisbach (2009), ‘The Design of a Carbon Tax’ 6. David G. Duff (2008), ‘Carbon Taxation in British Columbia’ 7. David A. Weisbach (2012), ‘Carbon Taxation in the EU: Expanding the EU Carbon Price’ 8. Mikael Skou Andersen (2015), ‘Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden’ 9. Sijbren Cnossen & Herman Vollebergh (1992), ‘Toward a Global Excise on Carbon’ 10. Iñaki Bilbao Estrada & Pasquale Pistone (2013), ‘Global CO2 Taxes’ C. Design of Environmental Tax Expenditures 11. Tracey M. Roberts (2016), ‘Picking Winners and Losers: A Structural Examination of Tax Subsidies to the Energy Industry’ 12. Ellen Zweibel & Karen J. Cooper (2010), ‘Charitable Gifts of Conservation Easements: Lessons from the US Experience in Enhancing the Tax Incentive’ 13. Marta Villar Ezcurra (2014), ‘EU State Aid and Energy Policies as an Instrument of Environmental Protection: Current Stage and New Trends’ 14. Brian Galle (2012), ‘The Tragedy of the Carrots: Economics and Politics in the Choice of Price Instruments’ PART II: LEGAL AUTHORITY TO USE ENVIRONMENTAL TAXATION A. Significance of Legal and Institutional Arrangements 15. Michael Rodi & Hope Ashiabor (2012), ‘Legal Authority to Enact Environmental Taxes’ 16. Per G. Fredriksson & Daniel L. Millimet (2004), ‘Comparative Politics and Environmental Taxation’ B. Legal Implications of a “Tax” 17. John Snape (2007), ‘The Green Taxes of the Brown Chancellorship, 1997–2007’ 18. Janet E. Milne (2013), ‘The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes’ C. Allocation of Legal Authority Among Levels of Government 19. Kirsten Borgsmidt (1999), ‘Ecotaxes in the Framework of Community Law’ 20. Nathalie J. Chalifour (2008), ‘Making Federalism Work for Climate Change: Canada’s Division of Powers over Carbon Taxes’ 21. José Marcos Domingues (2012), ‘Tax System and Environmental Taxes in Brazil: The Case of the Electric Vehicles in a Comparative Perspective with Japan’ 22. Yan Xu (2011), ‘China’s “Stir Fry” of Environmentally Related Taxes and Charges: Too Many Cooks at Work’ 23. Leyla Ates (2015), ‘Environmental Taxation in Turkey’ 24. Andrew J. White, III (2007), ‘Decentralised Environmental Taxation in Indonesia: A Proposed Double Dividend for Revenue Allocation and Environmental Regulation’ PART III: IMPLEMENTATION CONSIDERATIONS A. Factors that Affect the Design and Use of Environmental Taxation 25. Susan Rose-Ackerman (1973), ‘Effluent Charges: A Critique’ 26. Nathalie J. Chalifour (2010), ‘A Feminist Perspective on Carbon Taxes’ 27. Veronika Chobotová (2013), ‘The Role of Market-Based Instruments for Biodiversity Conservation in Central and Eastern Europe’ B. Legal Compliance and Enforcement 28. Nthati Rametse (2015), ‘Measuring the Costs of Implementing the Former Carbon Tax for Australian Liable Entities’ 29. Dwight V. Denison & Robert J. Eger III (2000), ‘Tax Evasion from a Policy Perspective: The Case of the Motor Fuels Tax’ 30. James Alm & Jay Shimshack (2014), ‘Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings’ Volume II PART I: THE WTO AND ENVIRONMENTAL TAXATION A. The WTO Framework for Environmental Taxation 1. Simonetta Zarrilli (2003), ‘Domestic Taxation of Energy Products and Multilateral Trade Rules: Is This a Case of Unlawful Discrimination?’ 2. Francesco Sindico (2006), ‘Climate Taxes and the WTO: Is the Multilateral Trade Regime a Further Obstacle for Efficient Domestic Climate Policies?’ （株）極東書店 - 2 - KS-4360/環境税と法 B. Legality of Border Tax Adjustments for Environmental Taxes 3. Paul Demaret & Raoul Stewardson (1994), ‘Border Tax Adjustments under GATT and EC Law and General Implications for Environmental Taxes’ 4. Gavin Goh (2004), ‘The World Trade Organization, Kyoto and Energy Tax Adjustments at the Border’ 5. Charles E. McLure, Jr (2011), ‘The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, inside an Enigma’ C. A Focus on Like Products and PPMs 6. Reinhard Quick & Christian Lau (2003), ‘Environmentally Motivated Tax Distinctions and WTO Law: The European Commission’s Green Paper on Integrated Product Policy in Light of the “Like Product-“ and “PPM-“ Debates’ 7. Steve Charnovitz (2002), ‘The Law of Environmental “PPMs” in the WTO: Debunking the Myth of Illegality’ 8. Adrian Emch (2005), ‘Same Same But Different? Fiscal Discrimination in WTO Law and EU Law: What Are “Like” Products?’ D. Challenges of Implementing Border Tax Adjustments for Carbon Pricing 9. Javier de Cendra (2006), ‘Can Emissions Trading Schemes be Coupled with Border Tax Adjustments? An Analysis vis-à-vis WTO Law’ 10. Charles E. McLure, Jr (2012), ‘Could VAT Techniques Be Used To Implement Border Carbon Adjustments? Illustration of VATs and VATCATs – Expanded Version’ 11. Carol McAusland & Nouri Najjar (2015), ‘The WTO Consistency of Carbon Footprint Taxes’ 12. Joost Pauwelyn (2013), ‘Carbon Leakage Measures and Border Tax Adjustments under WTO Law’ E. Subsidies 13. Andrew Green (2006), ‘Trade Rules and Climate Change Subsidies’ PART II: LEGAL FRAMEWORKS FOR ASSESSING THE CHOICE OF INSTRUMENT A. Legal Institutions 14. Jonathan Baert Wiener (1999), ‘Global Environmental Regulation: Instrument Choice in Legal Context’ B. Standards for Assessment 15. Michael Faure (2012), ‘Effectiveness of Environmental Law: What Does the Evidence Tell Us?’ 16. Shi-Ling Hsu (2004), ‘Fairness Versus Efficiency in Environmental Law’ 17. Andrew Green (2006), ‘You Can’t Pay Them Enough: Subsidies, Environmental Law, and Social Norms’ C. Position Within the Law 18. Todd S. Aagaard (2014), ‘Environmental Law Outside the Canon’ Index （株）極東書店 - 3 - KS-4360/環境税と法 .