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Detailed Programme incl PDF presentations

Detailed Programme
Thursday 25th September – Parallel Sessions I


11.00 – 12.45 (A) ENVIRONMENTALLY HARMFUL SUBSIDIES                 Sal I

Moderator: Patrick Ten Brink*, Institute for European Environmental Policy (BE) 

The Use of Economic Instruments in Nordic Environmental Policy 2010-2013 (ID: 118) - David Sundén, Copenhagen Economics (SE), Hrafnhildur Bragadóttir, Environice (IS), Carl von Utfall Danielsson, Copenhagen Economics (SE), Roland Magnusson, GreenStream (FI), Sampo Seppänen, GreenStream (FI) & Amanda Stefansdotter, Copenhagen Economics (SE) 

Reforming Fossil Fuels Subsidies. Will it Make a Difference? (ID: 058) - Manfred Rosenstock & Malgorzata Kicia, European Commission (BE) 

Do You Get What You Pay For With U.S. Climate Change Tax Provisions? (ID: 119) - Hans Sprohge, Wright State University (US) & Larry Kreiser, Cleveland State University (US) 

Subsidies to Fossil Energy Consumption in Italy: A Quantitative Assessment (ID: 103) -

Michele Governatori & Marianna Antenucci, Italian Association of Energy Wholesalers and Traders (IT)

11.00 – 12.45 (B) ACCEPTABILITY AND COMMUNICATION                      Salon F

Moderator: Jacqueline Cottrell, Green Budget Europe (BE)

Use of the Delphi Method in Developing Climate Change Law and Policy (ID: 131) - Evgeny Guglyuvatyy, School of Law and Justice at the Southern Cross University (AU) & Natalie P Stoianoff, University of Technology, Sydney (AU)

Paying Enough Taxes Already? Testing the Acceptability of Carbon Taxes - with Survey Data (ID: 033) - Stefano Carattini, University of Applied Sciences of Western Switzerland (CH) and Universitat de Barcelona (ES) & Andrea Baranzini, University of Applied Sciences of Western Switzerland (CH) 

Facing the Dilemma: Who Cares about Environmental Taxes? (ID: 123) - Yan Xu, Chinese University of Hong Kong (HK) 

An Investigation of Possible Routes to Improving the Communication of Environmental Fiscal Reform to Increase Public Acceptance and Support (ID: 048) - Jacqueline Cottrell, Green Budget Europe (BE) 

11.00 – 12.45 (C) GREEN INNOVATION                                                        Room 4 

Moderator: Kazuhiro Ueta, Kyoto University (JP) 

Can a “Price-Distorting” Tax Help Meeting Climate Change Targets by Speeding Up Substitution in Natural Resources Use? (ID: 094) - Laura Castellucci, Stefano Gorini & Giacomo Pallante, Università degli Studi di Roma “Tor Vergata” (IT) 

Competitiveness and Innovation Towards Green Growth in Developing Countries: A Case Study of Brazil (ID: 124) - Camila Gramkow, University of East Anglia (UK) 

On the Existence of a Sectoral Environmental Kuznets Curve for Portugal – A Nonlinear Cointegration Approach for CO2 Emissions (ID: 042) - Cátia Sousa, Lusófona University (PT), Catarina Roseta-Palma & Luís F. Martins, Instituto Universitário de Lisboa (PT)

Human Capital and Environmental Taxation (ID: 023) - Hector Pollitt, Terry Barker, Unnada Chewpreecha, Lee Tae-Yeoun & Sungin Na, Cambridge Econometrics Ltd (UK) 

Detailed Programme
Thursday 25th September – Parallel Sessions I


11.00 – 12.45 (D) TAX EXPENDITURES AND INCENTIVES                             Room 5

Moderator: Michael Rodi, University of Greifswald (DE)

The Role of R&D Tax Incentives in Encouraging Private Sector Investment in Sustainable Agricultural Innovation: An International Comparative Case Study (ID: 062) - Victoria J. Roberts, University of New South Wales (AU)

Tax Expenditures to Promote Environmentally Responsible Investment (ID: 093) - María Amparo Grau Ruiz, Complutense University of Madrid (ES)

Responding to Climate Change Impacts: Can Tax and Other Fiscal Measures Advance Adaptation Efforts (ID: 120) - Mona L. Hymel, University of Arizona College of Law (US)

Tax and the Environment: An Evaluation Framework for Australian Tax Policy Reform (ID: 016) - Natalie Stoianoff, University of Technology (AU) & Margaret McKerchar, University of New South Wales (AU)

11.00 – 12.45 (E) RENEWABLES                                                                      Room 6

Moderator: Marianne Zandersen, Aarhus University (DK)

The Effects of Carbon Taxes on Investments in Smart-Grids and Consumer Engagement (ID: 105) - Elena Claire Ricci, Università degli Studi di Milano (IT)

Supporting Emission Reductions through a Viable Wind Energy Industry - Lessons for Australia (ID: 041) - Karen Bubna-Litic¸ University of South Australia (AU)

EU Renewable Energy Markets’ Governance & Economic Crises. A Taxation “Makeover”? Greece as a Case Study (ID: 027) - Ioanna Mersinia, Regulatory Authority for Energy (EL) and University of Eastern Finland (FI)

Subsidies for Electricity from Renewables: How They May Need to Change Not to Make Renewables Die of Their Success (ID: 133) - Orsola Mautone, Italian Ministry of Environment (IT) and European Commission EASME (BE)

11.00 – 12.45 (F) ENERGY TRANSITION                                                        Room 9

Moderator: Constanze Adolf, Green Budget Europe (BE)

The Transition to the Low-Carbon Society: What Role for Taxation? (ID: 107) - Kris Bachus & Frederic Vanswijgenhoven, University of Leuven (BE)

Implementation of Environmental Taxes in China. Transformation from Environmental Charges to Taxes (ID: 031) - MAI Ya-zong, LIN Si-yu, MA Zhong & SHI Lei, Renmin University of China (CN)

Towards a Sustainable Climate and Energy Policy Mix (ID: 002) - Sven Rudolph, Kyoto University (JP) & Takeshi Kawakatsu, Kyoto Prefectural University (JP)

Comparative Study of Policy Making Process on ETR/Carbon Tax between Germany and Japan (ID: 076) - Shinji ONODA, Hosei University (JP) and Freie Universität Berlin (DE) & Kai Schlegelmilch, Green Budget Europe (DE)

Detailed Programme
Thursday 25th September – Parallel Sessions I & II


11.00 – 12.45 (G) EMISSIONS TRADING                                                      Room 10

Moderator: Ian Parry, International Monetary Fund (US)

The EU Emission Trading Scheme: First Evidence on Phase 3 (ID: 100) - Claudia Kettner, Austrian Institute of Economic Research (AT)

The EU Emissions Trading ‘Revolution’ in 2008: A Failed Policy Innovation? (ID: 128) -Jørgen Wettestad, Fridtjof Nansen Institute (NO)

The Free Allocation of Permits and the Linking of ETSs: A Comparative Analysis of the EU ETS and AUS CPM (ID: 019) - Elena de Lemos Pinto Aydos, University of Sydney (AU) & Tilburg University (NL)

Emission Trading Based on Emission Pathways Calculated with Regensburg Formula (ID: 035) - Manfred Sargl, Universität der Bundeswehr (DE), Andreas Wolfsteiner (DE) & Günter Wittmann (DE)

Parallel Sessions II:

13.45 – 15.30 (H) ENVIRONMENTAL FISCAL REFORM                                    Sal I

Moderator: Stefan Speck, European Environment Agency (DK)

Potential for Environmental Fiscal Reform in 12 Member States – Key Issues (ID: 083) - Timothy Elliott, Dominic Hogg, EUNOMIA (UK) & Mikael Skou Andersen, Aarhus University (DK)

Limits to Regional Environmental Taxes (Spanish Experience and Proposals) (ID: 032) - Álvaro del Blanco García, Instituto de Estudios Fiscales (ES) & Pedro M. Herrera Molina, National Distance Education University (ES)

A Green Tax Reform in Times of Financial Economic Crisis. The Italian Attempts 2012 and 2014 (ID: 097) - Aldo Ravazzi Douvan, Ministry of Environment, Land & Sea (IT) &Fabrizia Lapecorella, Ministry of Economy and Finance (IT)

Enhancing the Implementation of Environmental Fiscal Reform at EU and National Level through the European Semester (ID: 126) - Constanze Adolf, Green Budget Europe (BE)

13.45 – 15.30 (I) MANAGING FOSSIL FUELS                                                 Salon F

Moderator: Janet Milne, Vermont Law School (US)                            

Prospects for Regulation of Greenhouse Gases in the Russian Federation (ID: 017) - Nikolay V. Kichigin, Institute of Legislation and Comparative Lawunder the Government of the Russian Federation(RU)

An Analysis on 2011 China’ Coal Resource Tax Reform (ID: 090) - HE Yanmin, Kyoto University (JP)

Carbon Divestment Policies to Fight Global Climate Change? (ID: 003) - Florian Habermacher, University of St. Gallen (CH)

Canadian Oil Sands Extraction: The Linkage between Economic and Environmental Sustainability in Alberta (ID: 050) - Norma Maccari & Francesco Busato, University of Naples Parthenope (IT)

Detailed Programme
Thursday 25th September – Parallel Sessions II


13.45 – 15.30 (J) COSTING TRANSITIONS                                                   Room 4

Moderator: Claudia Kettner, WIFO (Austrian Institute of Economic Research)

Econometric Analysis of the Impact of Fukushima Nuclear Disaster (ID: 088) - Kazuhiro Ueta, Kyoto University (JP); Hirotaka Kato, Kyoto University (JP) & Yoshifumi Sako, University of Tokyo (JP)

Complementarity Modeling of Overlapping Biofuel Policies in the United States: Interaction between Compliance Credit Markets (ID: 084) - Adam Christensen, Johns Hopkins University (US), Chris Malins, International Council on Clean Transportation (US), Sauleh Siddiqui & Ben Hobbs, Johns Hopkins University (US)

Carbon Tax Burden: Different Perspectives of Distributional Impacts (ID: 064) - Miguel Angel Tovar Reanos, Centre for European Economic Research (DE)

Constraints and Possibilities for Environmental Taxes in Spain (ID: 081) - Alberto Gago & Xavier Labandeira, University of Vigo (ES)

13.45 – 15.30 (K) BTA AND TRADE LAW                                                       Room 5

Moderator: Bill Butcher, University of New South Wales (AU)

Environmental Border Tax Adjustments (BTAs): Their Forgotten Legal History (ID: 011) - Alice Pirlot, Université Catholique de Louvain (BE)

Recommendations for Developing and Least Developed Countries on Responses to Potential Border Carbon Adjustments Proposed by Developed Countries (ID 036) - Selina Cheng, University of New South Wales (AU)

Border Adjustments, WTO Law, and Climate Protection (ID: 008) - Felix Ekardt, Rostock University (DE)

Renewable Energy: Subsidies and Taxes as Competition Distortion? (ID: 018) - Rolf H. Weber, University of Zurich (CH)

13.45 – 15.30 (L) WATER MANAGEMENT AND OFFSETS                              Room 6

Moderator: Pernille Wegener Jessen, Aarhus University (DK)

Payment for Ecosystem Services – Compensatory Mussel Production and the Provision of Ecosystem Services (ID: 082) – Marianne Zandersen, Berit Hasler, Aarhus University (DK), Hans Frost & Jens Erik Ørum, University of Copenhagen (DK)

Tax Treatment of the Interaction between Water and Energy (ID: 069) - Marta Villar, University of San Pablo CEU (ES) & Enrique Fonseca, Self-employed Lawyer (ES)

Environmental Tax Policy and System Dynamics Modelling for Water Management in the 21ST Century (ID: 089) - Deborah L. Jarvie, University of Lethbridge (CA)

Offsets in Environmental Policy (ID: 054) - Hope Ashiabor, Macquarie University (AU)

Detailed Programme
Thursday 25th September – Parallel Sessions II & III


13.45 – 15.30 (M) CARBON TAXES EX-POST                                                  Room 9

Moderator: Thomas Sterner, University of Gothenburg (SE)

The Instruments Mix of the Swiss Climate Policy and the Effectiveness of the CO2 Tax on Heating Fuel (ID 047) - Sandra Daguet, Swiss Federal Finance Administration (CH)

Energy Efficiency Policy vs Carbon Taxes – A Comparison of the Irish Case (ID: 073) - Frank Convery, Louise Dunne, University College Dublin (IE) & Lisa Ryan, Consultant environmental economist (IE)

Decoupling of GHG Emissions from Growth – How Important are the Carbon Dioxide Taxes? A Case Study of Sweden (ID: 101) - Elisa Abascal-Reyes, Reino Abrahamsson, Sara Almqvist & Per Wollin, Swedish Environmental Protection Agency (SE)

Determinants to Decreasing CO2 Emissions in the Swedish Residential Sector (ID: 115) - Alexandra Kenne, Disa Thornquist, Stockholm School of Economics (SE) & Per Strömberg, Swedish Environmental Protection Agency (SE)

13.45 – 15.30 (N) MARITIME AND AVIATION EMISSIONS                           Room 10

Moderator: Anselm Görres, Green Budget Europe (DE)

Taxing Emissions from Maritime Fuels Unilaterally (ID: 106) - Dirk Heine, University of Hamburg (DE), Giacomo Luchetta, CEPS - Centre for European Policy Studies (BE) & Susanne Gäde, Common Future Think Tank (DE)

Putting a Price on International Aviation’s Greenhouse Gas Emissions. Regime Interaction between the Climate Regime and ICAO (ID: 112) - Beatriz Martínez Romera, University of Copenhagen (DK)

Will the EU ETS Affect the Competitiveness between EU and Non-EU Airlines (ID: 096) - Xuebing Wang & Antony Evans, University College London (UK)

Environmental Tax Reform of the Private Vehicle Sector – Irish Case Study (ID: 074) – Lisa Ryan, Louise Dunne & Frank Convey, University College Dublin (IR)

PARALLEL SESSIONS III: FRIDAY 26th SEPTEMBER

08.45 – 10.30 (O) FUEL TAXATION                                                                     Sal I

Moderator: Nils-Axel Braathen, OECD (FR)

Long Term Climate Mitigation and Energy Use in Austria – The Impacts of Carbon and Energy Prices (ID: 071) - Kurt Kratena, Ina Meyer & Mark Sommer, Austrian Institute of Economic Research (AT)

How Should Different Countries Tax Fuels to Correct Environmental Externalities? (ID: 006) - Ian Parry, International Monetary Fund (US), Dirk Heine, University of Hamburg (DE), Shanjun Li, Cornell University (US) & Eliza Lis, European Central Bank (DE)

Overreaction to Excise Taxes: the Case of Gasoline (ID: 007) - Silvia Tiezzi, University of Siena (IT) & Stefano F. Verde, European University Institute (IT)

Environmental Tax: A Potential Policy Tool on VOCs Control in China (ID: 052) - GE Chazhong, REN Yajuan & LI Xiaoqiong, Chinese Academy for Environmental Planning (CN) 

Detailed Programme
Friday 26th September – Parallel Sessions III


08.45 – 10.30 (P) POLITICAL ECONOMY                                                         Salon F

Moderator: Paul Ekins*, University College London (UK)

What Does Make Carbon Taxes Acceptable? A Literature Review and Qualitative Assessment (ID: 037) - Andrea Baranzini, University of Applied Sciences of Western Switzerland (CH), Metin Caliskan, University of Geneva (CH) and Stefano Carattini, University of Applied Sciences of Western Switzerland (CH) & Universitat de Barcelona (ES)

Opportunities and Obstacles to Carbon Taxation: A Comparison of France and Ireland (ID: 025) - Kathryn Harrison & Pascal Doray-Demers, University of British Columbia (CA)                           

Carbon Tax and Equity Issues in the European Union: Old Debate, New Insights (ID: 079) - Lucas Chancel, Sciences Po (FR)                                                                                                                                                 

From Decentralized to Integrated Carbon Taxes: Lessons from Tax Policy in the Canadian Federal System (ID: 087) - Tracy Snoddon, Wilfrid Laurier University & the Balsillie School of International Affairs (CA)

08.45 – 10.30 (Q) CLEANER TECHNOLOGIES                                              Room 4

Moderator: Laura Castellucci, Università di Roma (IT)

Technology Adoption Incentives under Endogenous Uncertainty: The Role of Carbon and Energy Policies (ID: 091) - Federico Boffa, Università degli Studi di Macerata (IT), Stefano Clò, Università degli Studi di Milano (IT) & Alessio D'Amato Università di Roma “Tor Vergata” (IT).

Taxation and Innovation in Eco-Industry (ID: 110) - Oliwia Kurtyka, University of Grenoble Alpes (FR)

Emissions Trading Enhances the Social Desirability of Environmental Improvement (ID: 092) - Ayumi ONUMA; Keio University (JP) & Eiji SAWADA, Waseda Research Institute for Science and Engineering (JP)

The Recent Development of Diverse Energy Taxation Bills in Taiwan: A “Comparative” Study? (ID: 022) - Anton Ming-Zhi GAO, National Tsing Hua University (TW) 

08.45 – 10.30 (R) STATE AID                                                                         Room 5

Moderator: David Duff, University of British Columbia (CA)

EU Energy Tax Directive, Promotion of Renewable Energy and State Aid Law (ID: 063) - Álvaro Antón Antón, University of San Pablo CEU (ES)

Harmonizing Support Schemes for Renewables: Do Feed-In-Systems Constitute State Aid? - A Critical Analysis of the New EU Guidelines on State Aid for Environmental Protection and Energy (ID: 061) - Pernille Wegener Jessen & Birgitte Egelund Olsen, Aarhus University (DK)

The New EU Environment and Energy State Aid Guidelines – Help or Hindrance to Cost-Effective Design of Environmental Taxes (ID: 024) - Susanne Åkerfeldt, Swedish Ministry of Finance (SE)

Reform of Energy Taxes in Line with Climate Policies (ID: 057) - Michael Rodi, University of Greifswald (DE)

Detailed Programme
Friday 26th September – Parallel Sessions III


08.45 – 10.30 (S) CLIMATE ADAPTATION                                                       Room 6

Moderator: Claudia Dias Soares, Catholic University of Portugal (PT)

Economic Loss versus Economic Cost of Climate Change: The Case of Winter of 2013/2014 (ID: 034) - Rahmat Tavallali, Walsh University (US)

Storms Ahead: Climate Change Adaption Calls for Resilient Funding (ID: 040) - Janet E. Milne, Vermont Law School (US)

Bringing together climate change mitigation and adaptation strategies within the German “Energiewende”. Is there a need for government interventions and legal obligations? (ID: 028) - Markus Groth & Jörg Cortekar, Helmholtz-Zentrum Geesthacht - Climate Service Center 2.0 (DE)

Climate Policy Integration – Evidence on Coherence in EU Policies (ID: 044) - Claudia Kettner, Daniela Kletzan-Slamanig & Angela Köppl, Austrian Institute of Economic Research (AT)

08.45 – 10.30 (T) GREEN TAX POLICY                                                          Room 9

Moderator: Manfred Rosenstock, European Commission (BE)

Environmental Fiscal Reform in Germany – Making Progress in Times of Complacency (ID: 127) - Eike Meyer & Damian Ludewig, Green Budget Germany (BE)

“A Template for the World”: British Columbia’s Carbon Tax (ID: 072) - Thomas F. Pedersen, University of Victoria (CA) & Stewart Elgie, University of Ottawa (CA)

Taxes and Fees as Climate Policy Instruments (ID: 122) - Thomas Færgeman, Klaudia Gram, Susanne Krawack, Marianne Tjørning, Michael Appel, Jørgen Henningsen, Fie Junkuhn & Jørgen Birk Mortensen, CONCITO – Denmark’s green think tank (DK)

An Overview of the Environmental Taxation in France (ID: 125) - Jeremy El Beze, & Christian De Perthuis, Chaire Economie de Climat (FR)

08.45 – 10.30 (U) CARBON CREDITS                                                          Room 10

Moderator: Nathalie Chalifour, Ottawa University (CA)

Taxation Treatment of Emissions Trading Permits (ID: 102) - Keith Kendall, La Trobe University (AU)

The Comparison Studies on ETS in China and South Korea (ID: 055) - Yiyuan (William) Su, Hokkaido University (JP)

Brazilian Taxation of ‘Carbon Credits’ (ID: 116) - Denise Lucena Cavalcante, Luiz Dias Martins Filho,Federal University of Ceará (BR), Júlia Mattei, Federal University of Ceará (BR) & University of Cologne (DE) & Saulo Carvalho, Federal University of Ceará (BR)

International Taxation of ETS (ID: 051) - Juan Ignacio Gorospe Oviedo, Universidad CEU San Pablo (ES)

Detailed Programme
Friday 26th September – Parallel Sessions IV


13.30 – 15.15 (V) ROAD TRANSPORT                                                               Sal I

Moderator: Mikael Skou Andersen, Aarhus University (DK)

The Cost of Air Pollution: Health Impacts of Road Transport (ID: 012) - Nils Axel Braathen, OECD (FR)

Congestion Tax in Sweden – Economic and Environmental Effects (ID: 104) - Mats-Olof Hansson, Ministry of Finance (SE)

Urban Road Pricing: A Comparative Study on the Experiences of London, Stockholm and Milan (ID: 053) - Edoardo Croci, IEFE-Boccony University (IT) & Aldo Ravazzi Douvan, Ministry of Environment, Land & Sea (IT)

Assessment of the Impact of Motor-Fuel Taxation on Transport Behaviour in the Czech Republic using an Estimated Microsimulation Model (ID: 085) - Jan Bruha, Hana Bruhova-Foltynova & Vitezslav Pisa, Kolin Institute of Technology (CZ)

13.30 – 15.15 (W) MOBILISING ACTORS                                                       Salon F

Moderator: Aldo Ravazzi, Ministry of Environment, Land and Sea (IT)

Motivating Progress on Environmental Tax Reform through Coalitions of Like-Minded Countries (ID: 075) - Sirini Withana & Patrick ten Brink, Institute for European Environmental Policy (BE)

A Reconsideration of WTO Priorities: From Open Trade Champion to Active Environmentalist (ID: 010) - Bill Butcher, University of New South Wales (AU)

The Policy and Politics of Implementing Environmental Fiscal Reform in Europe between 1990 and 2012 (ID: 078) - Paul Ekins, University College London (UK) & Chris Hewett, Finance Innovation Lab (UK)

Developments and Opportunities for an Ecological Tax Reform in Spain (ID: 114) - Ignasi Puig Ventosa, Fundaciò, ENT (ES) & Eike Meyer, Green Budget Europe (DE)

13.30 – 15.15 (X) ACCOUNTS AND MODELLING                                         Room 4

Moderator: Hector Pollitt, Cambridge Econometrics (UK)

Environmentally Related Taxes and Subsidies Linked to Climate Policy (ID: 113) - Viveka Palm, KTH Royal Institute of Technology and Statistics Swedish (SE), Maja Cederlund, Sebastian Constantino, & Nancy Steinbach, Statistics Sweden (SE)

Understanding the impact of Environmental Tax on the Competitiveness of Enterprises: A Case Study from China (ID: 080) - WU Jian, MAO Yujiao, GUO Xingjie & PANG Jun, Renmin University of China (CN)

Outward Foreign Direct Investments Patterns of Italian Firms in the EU-ETS (ID: 099) - Simone Borghesi, University of Siena (IT), Chiara Franco, Catholic University of the Sacred Heart (IT) & Giovanni Marin, National Research Council of Italy (IT)

Taxes and Other Determinants to Emissions from Road Freight Transport in Sweden (ID: 109) - Anastasia Papagiannopoulou & Per Strömberg, Swedish Environmental Protection Agency (SE)

Detailed Programme
Friday 26th September – Parallel Sessions IV


13.30 – 15.15 (Y) CONSUMPTION TAXES                                                      Room 5

Moderator: Susanne Åkerfeldt, Ministry of Finance (SE)

Reforming the VAT System to Support the Transition to a Low-Carbon and Resource Efficient Economy (ID: 066) - Bettina Bahn-Walkowiak & Henning Wilts, Wuppertal Institute for Climate, Environment and Energy (DE)                                                                  

Designing a VAT-Inspired Destination-Based Carbon Tax (ID: 121) David G. Duff, University of British Columbia (CA)

Including Consumption in the EU ETS - A Chance for the European Union to Overcome Carbon Leakage Constraints (ID: 045) - Roland Ismer & Manuel Haussner, Friedrich-Alexander-University Erlangen-Nuremberg (DE)

Putting a Charge on Carbon: A Proposition for a Multilateral Carbon Tax Treaty (ID: 049) - Tatiana Falcão, International Bureau of Fiscal Documentation (NL)

13.30 – 15.15 (Z) STATE VS MARKET                                                              Room 6

Moderator: Kris Bachus, University of Leuven (BE)

Putting a Price on Carbon: The Metaphor (ID: 001) - David M. Driesen, Syracuse University (US)

The Paradox of the Markets’ Power (ID: 095) Anselm Görres, Green Budget Europe (DE)

International Tax Reform and the Global Environment (ID: 005) - Roberta F. Mann, University of Oregon (US)

Environmental Taxes – The European Way (ID: 129) - Chas Roy-Chowdhury, Association of Chartered Certified Accountants (UK)

13.30 – 15.15 (Ø) EMERGING SCHEMES                                                       Room 9

Moderator: Hope Ashiabor, Macquarie University (AU)

Carbon Taxation Schemes – An Overview of Design Schemes throughout the World (ID: 046) - Stefan Speck, European Environment Agency (DK)

Carbon Energy Tax in Mexico: A Perspective From the South (ID: 132) - Juan Manuel Ortega Maldonado & Humberto Serrano Guevara, Morelos Autonomous State University (MX)

Environmental Taxation and Energy Policies: An Overview of the Brazilian Situation and its Sustainability’s Perspectives (ID: 117) - Denise Lucena Cavalcante, Federal University of Ceará (BR), Júlia Mattei, Federal University of Ceará (BR) & University of Cologne (DE) & Saulo Carvalho, Federal University of Ceará (BR)

China's Carbon Tax Legislation (ID: 130) - QIAO Shiming, Minzu University of China (CN)

Detailed Programme
Friday 26th September – Parallel Sessions IV


13.30 – 15.15 (Å) IMPLEMENTATION AND COMPLIANCE                            Room 10

Moderator: Birgitte Egelund Olsen, Aarhus University (DK)

The EU Emissions Trading System: Is EU Law Biasing the Rules of the Game? (ID: 060) - Sébastien Wolff, Catholic University of Louvain (BE)

Fault Lines between Fees and Taxes – Learnings for US and EU Climate Change Policy (ID: 086) - Stefan Weishaar, Groningen University (NL)

Compliance of Carbon Pricing Mechanisms – A Comparison of the British Colombia Carbon Tax and the Québec Emissions Trading Market (ID: 070) - Nathalie Chalifour, Université d'Ottawa (CA) & Jacques Papy, Université du Québec à Montréal (CA)

Taxation or Allocation: Legislative Lessons in Australia and EU ETS (ID: 067) - Mau-Ting Nee, Dong-Hai University and National Chung Hsin University (TW) & Yiyuan (William) Su, Hokkaido University (JP)

Note: moderators that are indicated with * are to be confirmed. Due to constraints in the availability of certain parallel session presenters, some presentations have been appended to the topical sessions - thank you for your understanding.