内容

目次

Part I: Setting the Scene - Editorial Introduction * Ecotaxation and the Sustainability Transition * Environmental Tax Design * Editorial Introduction * Hypothecation: a View from the Treasury * Functional Hypothecation as a Potential Solution * Green Accounting: Monitoring and Policy Implications * Part II: The Double Dividend Debate - Editorial Introduction * Economic Tax Reform in Europe: Opportunities and Obstacles * Environmental Taxation and the Double Dividend: Fact or Fallacy * Part III: Ecotaxation in Practice - Editorial Introduction * Environmental Taxation: Experience of OECD Countries * Environmental Taxation in The Netherlands * Pricing Water Properly * Towards Implementation Realities * The UK Landfill Tax * The British Columbia Sustainability Fund * Editorial Conclusion