Conference Presentations and Conference Abstracts

13th Global Conference on Environmental Taxation

Friday, September 21

Keynote speaker Jack Knetsch, Professor Emeritus, Simon Fraser University

Panel A: Environmental Taxation: Purpose & Structure

•Providing Environmental Taxes with an Environmental Purpose (Tatiana Falcao, International Bureau of Fiscal Documentation, Netherlands)

• Mapping Energy Use and Taxation in OECD Countries (James Greene, OECD - Centre for Tax Policy and Administration, France) ABSTRACT & PRESENTATION

• Environmental Taxes – The European Way (Chas Roy-Chowdhury, ACCA, United Kingdom)

• What does "revenue neutral" mean? (Yoram Bauman, Economist, United States) ABSTRACT & PRESENTATION

Panel B: Emissions Trading

• The EU Emission Trading Scheme - Sectoral Allocation Patterns and Effects on Emissions

(Claudia Kettner, Austrian Institute of Economic Research (WIFO), Austria)

• Tokyo's Greenhouse Gas Emissions Trading Scheme (Sven Rudolph, Kassel University, Germany) ABSTRACT & PRESENTATION

• Identifying Potential Barriers to the International Coordination of Emissions Trading Schemes: Taxation (Celeste Black, Sydney Law School, Australia)
ABSTRACT & PRESENTATION

• Taxation of Carbon Credits Transactions According to Brazilian Law (Denise Lucena Cavalcante, Ministry of Finance, PGFN, Brazil)

Panel C: Opportunities for Environmental Taxation I

•The US Supreme Court opens a new door – Expanded opportunities for environmental taxes (Janet Milne, Vermont Law School, United States)
ABSTRACT & PRESENTATION

• Innovative responses to packaging taxation with LCA (Mikael Skou Andersen, Aarhus University and European Environment Agency, Denmark)
ABSTRACT & PRESENTATION

• Australia's Challenge in Abating Road Transport Emissions: A Focus on Environmental Taxes (Anna Mortimore, Griffith University, Australia)

Panel D: Carbon Pricing and its Effects

• Effective Carbon Prices in Selected Sectors and Countries (Nils-Axel Braathen, OECD, France) PRESENTATION

• The Benefits of Carbon Pricing for Closing Public Deficits (Jacqueline Cottrell and Kai Schlegelmilch, Green Budget Europe, Germany)

• Does Carbon Pricing Support Innovation For Greenhouse Gas Abatement? A Comparative Study between Australia, Canada and the United Kingdom (Natalie Stoianoff, University of Technology, Sydney Faculty of Law, Australia) ABSTRACT & PRESENTATION

Panel E: Opportunities for Environmental Taxation II

• Kicking Off an EFR Process in Industrialising Countries: Picking the Low-Hanging Fruits (Jacqueline Cottrell, Green Budget Europe, Germany)

•Payments for environmental services in Mexico and Latin America: an opportunity for ET (Juan Manuel Ortrega, Universidad del Estado de Morelos Facultad de Derecho, Mexico)

• Mitigating Climate Change through Food Policy - The Role for Environmental Taxes (Nathalie Chalifour, University of Ottawa Faculty of Law, Canada) PRESENTATION

• Agricultural Reform and the U.S. 2012 Farm Bill: A Call for Conservation, Healthy Food and Transparency (Eleanor Brown, Regent University School of Law, United States)

Panel F: Climate Change Policies at the National, Subnational and Local Level

•Overlap between national and sub-national climate change policies (Nicholas Rivers, University of Ottawa Graduate School of Public and International Affairs, Canada) ABSTRACT & PRESENTATION

• U.S. Local Environmental Taxes: Laboratories for Innovative Climate Change Policy (Nancy Shurtz, University of Oregon School of Law, United States)

• Has the Carbon Tax had an Impact on Local Government Sustainability Projects in British Columbia? (Timothy Shah and Matt Horne, The Pembina Institute, Canada) ABSTRACT & PRESENTATION

Panel G: Environmental Taxation, Emissions Trading and International Trade

• Global Implications of the EU and Australian Carbon Restricting Regimes (Juscelino Colares, Case Western Reserve University School of Law, United States)

• Raw Materials And Rare Earths: Where Is The WTO Heading On Environmental Taxation? (Bill Butcher, University of NSW, Australia)

• The Allocation of Allowances Free of Cost and the Agreement on Subsidies and Countervailing Measures (Elena Aydos, University of Sydney, Australia)

ABSTRACT & PRESENTATION

Special Plenary Session – BC Carbon Tax

•Mikael Skou Andersen, European Environment Agency, Denmark ABSTRACT

•Kathryn Harrison, University of British Columbia Department of Political Science, Canada

•Stewart Elgie, Director, Institute of the Environment, University of Ottawa and Chair, Sustainable Prosperity, Canada

•James Mack, Head, British Columbia Climate Action Secretariat

•Nicholas Rivers, University of Ottawa Graduate School of Public and International Affairs and Chairholder, Canada Research Chair in Climate and Energy Policy ABSTRACT

Saturday, September 22

Special Plenary Session - The Potential for Environmental Taxation to Induce Technological Progress in Reducing Greenhouse Gases

•Federal Tax Credit Impacts on Wind and Solar Innovation: Using a New Measure to Inform Renewable Energy Policy (Eileen Hlavka, RAND Corporation/Pardee RAND Graduate School, United States) ABSTRACT & PRESENTATION

•Prediction Markets for Climate Technologies (Stephanie Melnychuk, University of British Columbia Faculty of Law, Canada)

•A Model-Based Econometric Assessment of Japanese Environmental Tax Reform (Soocheol Lee, Meijo University Faculty of Economics, Japan; coauthored by Hector Pollitt, Cambridge Econometrics and Professor Kazuhiro Ueta, Kyoto University) ABSTRACT & PRESENTATION

Panel A: Barriers to Environmental Taxation I

• Economic models as a barrier to adoption of effective environmental taxes (Helle Nielsen, Aarhus University, Denmark) ABSTRACT & PRESENTATION

• The Dependence on Foreign Investment as a Potential Barrier for a Sound Environmental Taxation (Amparo Grau, Universidad Complutense de Madrid, Spain; presented by Nathalie Chalifour, University of Ottawa, Canada) ABSTRACT & PRESENTATION

• Analysis of Difficulties of Levying Environmental Tax in China (Yajuan Ren, Chinese Academy for Environmental Planning, China)

Panel B: Environmental Taxation and Alternative Energy

• Taxes and Related Policy Instruments in Fostering Innovation in Clean Energy Technologies (Hope Ashiabor, Macquarie University Faculty of Business and Economics, Australia)

• Batteries in Our Future (Roberta Mann, University of Oregon School of Law, United States) ABSTRACT & PRESENTATION

•Tax on Wind and Sunlight (José Roza Valdes, University of Barcelona, Spain)

Panel C: Barriers to Environmental Taxation II

• What is a tax? Political and Institutional Barriers to Optimal Pricing of Greenhouse Emissions and Mineral Resources in Australia (Wayne Gumley, Monash University Department of Business Law and Taxation, Australia) ABSTRACT & PRESENTATION

• Public Support for Environmental Tax Reform (Kris Bachus, University of leuven, Belgium) ABSTRACT & PRESENTATION

•BC’s Carbon Tax: Exploring Perspectives and Seeking Common Ground (Matt Horne, The Pembina Institute and Ekaterina Rhodes, Simon Fraser University, Canada)

•The Politics in Carbon Pricing in Australia, Canada and the United States (Kathryn Harrison, University of British Columbia Department of Political Science, Canada)

Panel D: Tax Incentives and Environmental Taxation

• Are You Fracking Me? No Incentives Necessary (Mona Hymel, University of Arizona, United States)

• Tax Incentives for Natural Gas Powered Vehicles (Larry Kreiser, Cleveland State University Department of Accounting, United States, Bill Butcher, University of North South Wales, Australia, Rahmat Tavallali, Walsh University, United States and Hans Sprohge, Wright State University, United States) ABSTRACT & PRESENTATION

• Danish Experiences with the Use of Incentives in Car Taxation (Henrik Wedebye, Ministry of Taxation, Denmark) ABSTRACT & PRESENTATION

Panel E: Impact of Environmental Taxation

•Assessing the Broad Economic Impacts of Environmental Tax Reform in China: A Computable General Equilibrium Analysis (Qin Changbo, Chinese Academy for Environmental Planning, China)

• Signaling Effects of a Carbon Tax in Sweden: An Empirical Analysis Using State Space Model (Yasushi Ito, Chiba University of Commerce, Japan)

• A Consideration of the Relative Effectiveness of Energy and Conservation (Bruce McClain, Cleveland State University, United States)

Panel F: Innovation and Environmental Taxation

•Linking Adjusted Productivity Measures to Technological Innovation and Climate Change Mitigation (Laurel Pentelow, University of Ottawa, Canada)

• Innovative Policy to Stimulate Innovation in Resource Rich Economies (Deborah Jarvie, University of Lethbridge, Canada)

• Monetary Instruments to Promote Technological Innovation - The German Renewable Energy Act and its Potential for Greenhouse Gas Abatement (Monika Boehm, Philipps University Marburg, Germany) ABSTRACT & PRESENTATION

• Sweden moves on - a vision of no net emissions of greenhouse gas emissions by 2050 (Anna Wallentin and Susanne Akerfeldt, Ministry of Finance, Sweden)