Environment

Goran Dominioni (Assistant Professor, School of Law and Government, Dublin City University)

Carbon Pricing and the Equitable Energy Transition of International Shipping

June 7, 2023

The International Maritime Organization (IMO) is currently considering the implementation of a basket of measures to decarbonize international shipping. These are to be in line with the climate…

Claudia Dias Soares (Head of Climate and Circular Economy (Institute for European Environmental Policy), CEDOUA (University of Coimbra))

Fit for 55...or 57?

May 2, 2023

Claudia Dias Soares[1] Key concepts: carbon accounting, capture, storage and removal, ‘Fit for 55 in 2030 package’, fiscal and monetary policy, social justice, environmental integrity Creative carbon…

Susanne Akerfeldt (Senior Adviser, Ministry of Finance, Sweden)

Carbon Border Adjustment Mechanism (CBAM) – What is it About?

October 27, 2022

Susanne Akerfeldt (Senior Adviser, Ministry of Finance, Sweden[1]) What is CBAM? Simply put, CBAM is an EU proposal to ensure that imports of certain goods to the EU pay the same price on carbon…

Maria Amparo Grau Ruiz (Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University)

Taxing carbon offset credits

September 20, 2022

By María Amparo Grau Ruiz[1] Why taxation of carbon offset credits matters? A carbon offset is basically a removal or reduction in greenhouse gases (GHG) emissions, or an increase in carbon storage,…

Goran Dominioni (Assistant Professor, School of Law and Government, Dublin City University) , Michael Faure (Professor of Comparative and International Environmental Law at Maastricht University and Professor of Comparative Private Law and Economics at Erasmus School of Law)

Should Environmental Taxes be Countercyclical?

June 9, 2022

"Green recovery" is one of the key themes of the stimulus packages implemented worldwide in response to the Covid-19-related economic downturn. Traditionally, the answer to economic crises has…

Ivan Ozai (Osgoode Hall Law School, York University)

Implementing a Differential Carbon Border Adjustment Mechanism: How to Design a CBAM Compliant with International Law

June 6, 2022

Ivan Ozai (Osgoode Hall Law School, York University) Increasing concerns about anthropogenic climate change have motivated governments to strengthen policies to reduce greenhouse gas (GHG) emissions…

Alvaro Anton Anton (Tax Law Associate Professor at CEU Universities)

The Spanish tax on non-reusable plastic packaging

May 11, 2022

On 9 April 2022, Law 7/2022 of 8 April on waste and contaminated soil for a circular economy ("LRSC") was finally published. This law responds to the obligation to transpose into the Spanish domestic…

Robin Damberger (Ministry of Finance of the Republic of Austria)

Austria‘s ecological tax reform: a model for other EU Member States?

February 3, 2022

A new carbon pricing instrument In autumn 2021, the Austrian government presented its long announced eco-social tax reform as part of its climate strategy to minimize the Austrian greenhouse gas…

Jefferson VanderWolk (Squire Patton Boggs)

Multilateral Tax Policy Development: Why Not Consider Carbon Taxes?

April 14, 2021

Later this year, the 190 countries that have signed the Paris Agreement on climate change will meet at COP 26 in Glasgow—subject to the possibility of continuing pandemic-related travel restrictions…