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Market based instruments : national experiences in environmental sustainability
\"In the field of environmental policy, there is a widespread tendency to move from command-and-control towards market based instruments that are more efficient and less costly. This book provides a fresh contribution to the literature enlightening the most relevant characteristics of economic tools, with a comprehensive review of experiences in the EU, the Asia-Pacific region and North America. Even if this is a technical book, the language is plain and the comprehension easy. There is much to learn in reading it.\"--Alberto Majocchi, University of Pavia, Italy. 'This book contains an impressive collection of papers discussing various aspects of the application of different market based instruments for environmental and climate policy. It covers questions related to the conceptualisation of environmental taxation and national experiences as well as results of modelling exercises from different countries. I highly recommend this book as it discusses the current developments in the application and assessments of market based instruments written by scholars from diverse backgrounds.' - Stefan Speck, European Environment Agency, Denmark. This detailed book explores how market based environmental strategies are used in various countries around the world. It investigates how successful sustainability strategies used by one country can be transferred and used successfully in other countries, with a minimum of new research and experimentation. Leading environmental taxation scholars discuss this question and analyse a set of key case studies. This enriching and detailed book will appeal to policy makers in government, as well as to professors in environmental law, environmental economics and environmental sustainability programmes. Students in these fields will also find much to benefit them in this book.
Book
General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's \Building a Better GAAR\
In addition to the requirement of a tax benefit or advantage, the application of most modern general anti-avoidance rules (GAARs) turns on two elements: a \"subjective element,\" which considers the purpose for which the transaction or arrangement resulting in the tax benefit or advantage was undertaken or arranged; and an \"objective element,\" which considers the object or purpose of the relevant provisions to determine whether the tax benefit resulting from the transaction or arrangement is consistent with this object or purpose. Although these two elements are present in most modern GAARs, the function of each element within these rules and the relationship between them are often poorly understood. Other unresolved issues concern the roles of artificiality and economic substance in the application of these rules, and the relationship, if any, between these concepts and the \"subjective\" and \"objective\" elements of the rules. A final set of issues involves the uncertainty that GAARs may engender, the ability of judges to apply these rules and principles in a coherent and consistent manner, and the compatibility of these rules and principles with the rule of law. The author addresses these issues by reflecting on Tim Edgar's article \"Building a Better GAAR.\" The first part of the paper considers the rationale for a general anti-avoidance rule or principle, arguing that such a rule not only represents a useful policy response to the harmful consequences of tax avoidance (the consequentialist argument that Professor Edgar espoused), but also may be justified on the non-consequentialist grounds that it protects the integrity of the provisions at issue and thereby upholds the rule of law. In the second part of the paper, the author builds on this analysis to consider the design of a general anti-avoidance rule or principle, arguing that it should be codified in the form of an explicit rule, should include subjective and objective elements such as the \"purpose\" and \"misuse or abuse\" requirements in the Canadian GAAR, and should be informed by concepts of artificiality and economic substance that apply to, respectively, the subjective and objective elements of the rule.
Journal Article
The Romantic Ode and the Art of Brinkmanship
Cet article réévalue l’ode romantique à travers le concept de brinkmanship (stratégie de la corde raide) conçu par Edward Young en 1728 et relancé et développé par Coleridge. Young dépeint l’ode pindarique comme un genre à risque qui semble sauvage et « imméthodique », mais qui « a autant de logique au fond, qu’Aristote ou qu’Euclide ». Coleridge élabore cette « logique » poétique et fait de l’idée de forces mentales conflictuelles mais harmonisées une partie de sa théorie de l’imagination. Ses spéculations critiques illuminent sa propre écriture d’odes et celle d’autres poètes romantiques qui utilisent le genre de manière autoréflexive, pour tester les limites de l’imagination et explorer son fonctionnement. L’article se concentre sur l’« Intimations Ode » de Wordsworth et l’« Ode to a Nightingale » de Keats, soulignant leur audace imaginative, leur déploiement stratégique de dispositifs pindariques tels que les transitions, les apostrophes et les paradoxes, et leur audacieuse intertextualité. Les aspects des odes de Keats normalement considérés comme des signes de retenue horatienne sont interprétés à la place comme des manifestations distinctives de la technique du pindarisme. This article reappraises the Romantic ode through the concept of brinkmanship introduced by Edward Young in 1728 and revived and developed by Coleridge. Young portrays the Pindaric ode as a risk-taking genre which appears wild and “immethodical” but “has as much Logick at the bottom, as Aristotle , or Euclid. ” Coleridge elaborates this poetic “logic” and makes the idea of opposed but harmonised mental forces part of his theory of imagination. His critical speculations illuminate his own ode-writing and that of other Romantic poets who use the genre self-reflexively, to test the limits of imagination and explore its workings. The article focuses on Wordsworth’s “Intimations Ode” and Keats’s “Ode to a Nightingale,” emphasising their imaginative audacity, their strategic deployment of Pindaric devices such as transitions, apostrophes and paradoxes, and their daring intertextuality. Aspects of Keats’s odes normally taken as signs of Horatian restraint are interpreted instead as distinctive displays of Pindaric brinkmanship.
Journal Article
The Romantic Ode and the Art of Brinkmanship
This article reappraises the Romantic ode through the concept of brinkmanship introduced by Edward Young in 1728 and revived and developed by Coleridge. Young portrays the Pindaric ode as a risk-taking genre which appears wild and “immethodical” but “has as much Logick at the bottom, as Aristotle , or Euclid. ” Coleridge elaborates this poetic “logic” and makes the idea of opposed but harmonised mental forces part of his theory of imagination. His critical speculations illuminate his own ode-writing and that of other Romantic poets who use the genre self-reflexively, to test the limits of imagination and explore its workings. The article focuses on Wordsworth’s “Intimations Ode” and Keats’s “Ode to a Nightingale,” emphasising their imaginative audacity, their strategic deployment of Pindaric devices such as transitions, apostrophes and paradoxes, and their daring intertextuality. Aspects of Keats’s odes normally taken as signs of Horatian restraint are interpreted instead as distinctive displays of Pindaric brinkmanship.
Journal Article
A Globally Integrated Climate Policy for Canada
Canada has been an engaged participant in global climate change negotiations since the late 1980s. Until recently, Canadian policy seemed to be driven in large part by a desire to join in multilateral efforts to address climate change. By contrast, current policy is seeking a made in Canada approach to the issue. Recent government-sponsored analytic efforts as well as the government's own stated policies have been focused almost entirely on domestic regulation and incentives, domestic opportunities for technological responses, domestic costs, domestic carbon markets, and the setting of a domestic carbon price at a level that sends the appropriate marketplace signal to produce needed reductions.
A Globally Integrated Climate Policy for Canada builds on the premise that Canada is in need of an approach that effectively integrates domestic priorities and global policy imperatives. Leading Canadian and international experts explore policy ideas and options from a range of disciplinary perspectives, including science, law, political science, economics, and sociology. Chapters explore the costs, opportunities, or imperatives to participate in international diplomatic initiatives and regimes, the opportunities and impacts of regional or global carbon markets, the proper mix of domestic policy tools, the parameters of Canadian energy policy, and the dynamics that propel or hinder the Canadian policy process.
eBook
