Detailed programme

Keynote Speeches

Keynote Speech 1: Paul Ekins, University College London, UK
Environmental Taxation: Can the Political Obstacles Be Overcome?
 Keynote Speech 2: Yacov Tsur, Hebrew University of Jerusalem, Israel
Closing the (Widening) Gap between Water Needs and Renewable Water Supplies: Global Perspective and Local Lessons


Parallel Sessions 1 (Thursday 26 September, 11:00 – 12:45)
Session 1.1: Implementation of Green Fiscal Policies I (Room A)
Moderator: Stefan E. Weishaar, University of Groningen, Netherlands
How EU State Aid Rules Affect the Design of Environmental Taxes – Susanne Åkerfeldt
From Rhetoric to Reality: Is the Promise of a Lockbox for Carbon Tax Revenue Durable? – Janet E. Milne
Conflicts and Linkages between the UN Climate Change Regime and the World Trade Organisation: Developing Countries and Border Carbon AdjustmentsBill Butcher, Selina Cheng, Natalie Stoianoff
Legal Constraints to Climate Transition in the EU – Stefan E. Weishaar


Session 1.2: Energy I (Room B)
Moderator: Xavier Labandeira, University of Vigo, Spain
Renewable Energy Facilities Taxation – Francisco Cañal
Environmental Tax Planning in the Section of Photovoltaic Solar EnergyJosé Eudson Mota Félix, S.L. Rocha, José Maria McCall Zanocchi
The Brazilian Newly Inaugurated Net Metering System: A Case Study of a Win-Win Model for the Sustainable Development of the Country’s Energy Matrix Boosted by Renewable Sources – José Maria McCall Zanocchi
Energy Taxation and Salience: Evidence and Implications – Xavier Labandeira


Session 1.3: Case Studies I (Room C)
Moderator: Deborah L. Jarvie, University of Lethbridge, Canada
Moral Suasion for Climate Action? The Case of JapanTamara Schneider, Sven Rudolph
Implementing Successful Green Fiscal Policies in Cypriot Local Authorities, Challenges and Innovative SolutionsCharis Kordatos, Savvas Vlachos
Study on Environmental Protection Tax Law on Low Carbon Development in ChinaChazhong Ge, Feng Long, Qianyang Qu, Zilin Yuan, Xianming Duan
Simplifying the Complexities of Supply Chains, Carbon Emissions, and Carbon Policies – Deborah L. Jarvie


Session 1.4: Policy Simulations (Room “Evagoras”)
Moderator: Mikael Skou Andersen, Aarhus University, Denmark
A Preliminary Evaluation of South Africa’s New Carbon Tax against the ‘Faster’ Principles for Successful Carbon Pricing – Lee-Ann Steenkamp
The Importance of a Carbon Tax on Timely and Cost-Effective Decarbonization: A Case Study from CyprusChryso Sotiriou, Theodoros Zachariadis
Economic dynamic modelling of climate policy in Poland – Olga Kiuila
Protecting the Marine Environment with Taxes on Farm Nutrients: Evidence from Sweden and Denmark – Mikael Skou Andersen


Session 1.5: Economic Modelling I (Room “Tefkros”)
Moderator: Panos Hatzipanayotou, Athens University of Economics & Business, Greece
Multilateral Reforms of Trade and Environmental Policy of an Environmental UnionNikolaos Vlassis, Catia Montagna, Avanti Pinto
The Green Paradox, A Hotelling Cul de Sac – Robert Cairns
Comparing the Efficiency of the Alternative Environmental Policies Under the Moral Formation – Eiji Sawada
Cross-Border Consumption Pollution and the Efficiency of Commodity Taxation – Fabio Antoniou, Panos Hatzipanayotou, Michael S. Michael and Nikos Tsakiris


Plenary Panel Discussion 1: Carbon Pricing – The Paths Forward
Thursday 26 September, 16:05 – 17:35
Janet Milne (Chair), Vermont Law School, USA
Susanne Åkerfeldt, Senior Adviser, Ministry of Finance, Sweden
Elena Belletti, Columbia University, USA
Christian De Perthuis, Professor of Economics; Paris-Dauphine University, France


Parallel Sessions 2 (Thursday 26 September, 13:45 – 15:30)
Session 2.1: Road Transport I (Room A)
Moderator: Valeria Di Cosmo, University of Torino, Italy
Favourable Treatment of Electric Vehicles in Austrian VAT Law – A Critical Analysis of the Status Quo Including a Comparison with Foreign VAT Law – Stefanie Geringer
Reassessment of Carbon Tax Design in Light of Recent Developments in the Energy Sector – Fanny Vanrykel
The Indonesian Low Cost Green Car Program ParadoxHari Prasetiyo, Ansari Jowen Salim
Gasoline Price Volatility and Vehicle Choice: The Case for an Adjustable Carbon TaxValeria Di Cosmo, Silvia Tiezzi, Stefano F. Verde


Session 2.2: Sectoral and Regional Studies (Room B)
Moderator: Jian Wu, Renmin University of China
Impact of Perform-Achieve-Trade Policy on the Energy Intensity of Cement and Iron and Steel Industries in India – Kaumudi Misra
Production Capacity Trading in China’s Coal Industry: Market Based Instrument and Energy Structure Adjustment – Xiaoping Zhang
Sustainable Development and Environmental Goods and Services Industry: Exploring Linkages – Rajiv V. Shah
Environmental Taxation in Africa: Barriers and Policy Options – Elena Belletti
Progress and Some Observations after First Year’s Implementation of China’s Environmental Protection Tax LawJian Wu, Qing Chen, Bill Butcher


Session 2.3: Promoting Resource Efficiency (Room C)
Moderator: Roberta Mann, University of Oregon, USA
Reuse and Circular Economy: In Search of a Legal Framework. The Italian Tax Perspective – Marina Bisogno
Targeting Plastic Pollution with Taxes – Roberta Mann


Session 2.4: Aviation and Shipping (Room “Evagoras”)
Moderator: Julia Tumpel, University of Vienna, Austria
The long journey to fair taxation of aviation – Linnea Westman
Digital Data Sharing for Reduced Emissions in Port Visits – Mikael Lind, Andreas Chrysostomou
VAT on Passenger Travel by Air and by Train in the EU – Julia Tumpel


Plenary Panel Discussion 2: Reducing the Environmental Impact of Shipping
Friday 27 September, 11:00 – 12:30
Mikael Skou Andersen (Chair), Aarhus University, Denmark
Tristan Smith, Reader in Energy and Transport, University College London, UK
Andreas Chrysostomou, Chief Strategy Officer, Tototheo Maritime, Cyprus
Magnus Nilsson, Sweden


Parallel Sessions 3 (Friday 27 September, 08:45 – 10:30)
Session 3.1: Energy II (Room A)
Moderator: Marta Villar Ezcurra, CEU San Pablo University, Spain
Price Support Schemes in the Service of the EU’s Low-Carbon Energy Transition – Theodoros Iliopoulos
The use of Environmental Taxation as a Catalyst for the Use of Solar Energy to Reduce Carbon Emissions in Brazil – Amsterdan Ferreira Rebouças, Sofia Laprovitera Rocha
An Innovative Use of the Tax Collection System to Promote Energy Efficiency in Buildings – M. Luisa Esteve
Tax Incentives for Photovoltaic Power Self-Consumption: An Analysis of the Spanish Experience Marta Villar Ezcurra, Carmen Cámara Barroso


Session 3.2: Implementation of Green Fiscal Policies II (Room B)
Moderator: Mona L. Hymel, University of Arizona, USA
Environmental Tax Reform: A Policy Tool Applicable For the Next Decades? – Stefan Speck
Analysis on the Implementation of Environmental Protection Tax and Suggestions for its Improvement – Ping Gao
Australian Carbon Policy: Two Steps Forward, One Step Backwards? – Evgeny Guglyuvatyy, Natalie Stoianoff
Suffocation: Supported by the U.S. Federal Government – Mona L. Hymel


Session 3.3: Case Studies II (Room C)
Moderator: Jacqueline Cottrell, Green Budget Europe
Sustainable Energy Development in Selected EU Members: Frameworks and Policies – Claudia Kettner, Daniela Kletzan-Slamanig, Angela Köppl, Beate Littig, Irina Zielinska
Environmental Taxation and Social Equity in Low- and Middle-Income Economies – Jacqueline Cottrell
The Impact of Fiscal and Political Decentralisation on Environmental Management in Indonesia – Hope Ashiabor, Dahliana Hasan


Session 3.4: Economic Modelling II (Room “Evagoras”)
Moderator: Michael S. Michael, University of Cyprus
International Capital Taxation and Strategic Pollution ControlNikos Tsakiris, Panos Hatzipanayotou Michael S. Michael
How to Reach Paris: A Comprehensive Long-Term Energy-Economy Scenario for Austria Ina Meyer, Mark Sommer, Kurt Kratena
Environmental Regulation and Mandatory Disclosure Programs – Jihad Elnaboulsi
Inter-Industry Linkages and Air Pollution: Evidence from the European Union – Elias Giannakis
Strategic Environmental Tax Policies with Nontraded Goods, Capital Mobility and Consumption PollutionMichael S. Michael, Panos Hatzipanayotou, Nikos Tsakiris


Parallel Sessions 4 (Friday 27 September, 14:00 – 15:45)
Session 4.1: Emissions Trading and Other Flexible Mechanisms (Room A)
Moderator: Jakob Skovgaard, Lund University, Sweden
Lessons From (Not) Linking Carbon Markets: A Comparative Analysis of the Tokyo-Saitama and New Zealand-Australia CasesSven Rudolph, Takeshi Kawakatsu, Elena Aydos, Achim Lerch and Joseph Dellatte
Allowance Trading in the EU ETS: Evidence from EUTL Transaction Data – Claudia Kettner
Analysis of Carbon Credit Bills in Brazil Denise Lucena Cavalcante, Caroline Cunha Alencar, Felipe Sousa Almeida, Lucas Sampaio Dias Lourenço
Clustering the Adoption of Carbon Pricing Policies: What Polities Price Carbon?Jakob Skovgaard, Sofía Sacks Ferrari, Åsa Knaggård


Session 4.2: Environmentally Harmful Subsidies (Room B)
Moderator: Annabelle Bladon, International Institute for Environment and Development, London, UK
Recent Trends in Environmentally Related Taxes and Subsidies: The Italian Outlook – Andrea Zatti
Fiscal Instruments for Biodiversity in Germany – Kai Schlegelmilch
Why Fisheries Fiscal Reform (Especially Reducing Fossil Fuel Subsidies) Must Be in the Decarbonisation Menu – Annabelle Bladon


Session 4.3: Road Transport II (Room C)
Moderator: Hana Bruhova Foltynova, Jan Evangelista Purkyne University, Czech Republic
“Ecobonus” and “Ecotax”: Two Recent Italian Fiscal Measures to Promote the Decarbonization in Vehicles System – Alessia Tomo
Designing Environmental Taxes to Support Biofuels from a EU State Aid Perspective: The Impact of the Energy Taxation Directive on Assessing Selectivity of the Swedish and Finnish CO2 Taxes – Torbjörn Schiebe
Motor Vehicle Fuel Tax in Indonesia: Greening the Environment through the Tax Hari Prasetiyo, Ansari Jowen Salim
Policy-Making towards Sustainable Urban Mobility in the Czech Republic: What is the Reality?Hana Bruhova Foltynova, Radomíra Jordová


Session 4.4: Corporate Approaches (Room “Evagoras”)
Moderator: Kris Bachus, University of Leuven, Belgium
ESG as an Instrument to Achieve National and International Carbon Emission Reduction Targets in Brazil – Adriana Reis de Albuquerque, Denise Lucena Cavalcante, Eric de Moraes e Dantas
Green Bond and Implications of ESG – Seon-Jae Hwang
Stranded Assets and Competitive Pricing for Regulated Utilities: A Federal Tax Solution – Tracey M. Roberts
“If the Government Won’t Tax our Carbon Emissions, We’ll Do it ourselves”: Potential and Limitations of Internal Carbon Pricing – Kris Bachus


Session 4.5: Agriculture and Forestry (Room “Tefkros”)
Moderator: Carlo Soncini, University of Parma, Italy
What is the Lowest Possible Cost for Complying with the Biodiversity Target in Swedish Forests, and what is the Value of Climate Benefits? – Magnus Nilsson
Global Warming Policy and Local Environment Taxes for Realization of Low Carbon Society – Shoko Sakai
Curves of Marginal Abatement Cost of Strategies to Improve Feeding in Dairy Cattle Farms: A Case Study in BrazilGabriela Mota da Cruz, Caio Monteiro, Sílvia Helena Galvão de Miranda
Reduction of Emissions, Biofuels, Bio Agriculture: How to Combine Tax Exemptions and Circular Economy – Carlo Soncini


Plenary Panel Discussion 3: Equity in Green Fiscal Policy
Organised by the Green Fiscal Policy Network
Friday 27 September, 16:15 – 17:45
Paul Ekins (Chair), University College London, UK
Opening remarks: Andreas Matsas, Secretary General of the Cyprus Workers’ Confederation (SEK)


Kurt Van Dender, Centre for Tax Policy and Administration, OECD
Jacqueline Cottrell, Green Budget Europe
Jan Steckel, Mercator Research Institute on Global Commons and Climate Change
Yacov Tsur, Hebrew University of Jerusalem