Contents:Foreword: Taxation and green growth - the role of carbon pricing xiiiAlberto MajocchiPART I GREEN GROWTH CHALLENGE GENERAL ISSUES1 Taxation for green growth: a mission-oriented approach 2Rafaela Cristina Oliari and Carlos Araújo Leonetti2 Multilevel inconsistencies in environmental taxation:some evidence from the Italian case 15Andrea Zatti3 The role of taxation in the ecological transition: the socialand solidarity economy (SSE) perspective 35Giulia BolettoPART II GREEN GROWTH, CARBON PRICING AND CBAM4 Carbon Border Adjustment Mechanism: potential andcritical aspects 54Olimpia Fontana5 The Achilles heel of border carbon adjustments:unintended effects on developing countries 69María Amparo Grau RuizPART III GREEN GROWTH, TAX INCENTIVES AND SUBSIDIES6 Green hydrogen mitigates the EU's energy dependenceand leads to climate neutrality in 2050 85María de los Angeles Diez Moreno7 Climate-counterproductive subsidies in Austria - aneconomic and legal assessment of the status quo andreform options 100Daniela Kletzan-Slamanig, Angela Köppl, Franz Sinabell,Reinhard Schanda, Martino Heher, Alexander Rimböck,Stella Muller, Thomas Voit and Sabine KirchmayrPART IV GREEN GROWTH AND ENERGY TAXATION8 Time for a windfall profit tax? Electricity market designin times of crises 114Claudia Kettner, Michael Böheim and Margit Schratzenstaller9 Impact of an energy taxation reform on Italiancorporations: simulation results using the Istat-Matis.b model 131Cristina Brandimarte and Antonella Caiumi10 Negative externalities in the transport sector: Europeanefforts to align transport prices with external costs throughmarket-based instruments 145Marina BisognoPART V GREEN GROWTH, CIRCULAR ECONOMYAND TAX REFORMS11 The new Spanish tax on waste within the framework ofthe European Union goals on the circular economy 160Rodolfo Salassa Boix12 Green tax reform in China: from pollution discharge feesystem to environmental protection tax 171Yanmin He and Jingfei ChePART VI GREEN GROWTH, TAXATION AND CASE STUDIES13 The role of EU taxation for a more sustainable fashion industry 184Cristina Trenta14 The definition of waste for the purposes of its possibletaxation: the Italian experience between European profilesand possible comparisons 199Alessia Marano15 Environmental taxation on oil and gas extraction inSenegal in the context of fiscal stabilization in oil and gascontracts 214Jacqueline Cottrell and Marie WettingfeldtIndex 231.
Taxation and the Green Growth Challenge