Using Innovative Environmental Taxation Strategies to Support Climate

1. Using Innovative Environmental Taxation Strategies to Support Climate Prof. Dr. Rolf H. Weber Bangkok, November 4, 2010 Prof. Dr. Rolf H. Weber

2. Environmental Tax Market Failure Tax Taxes on “Polluted Material” Major Categories Taxes on Emissions Taxes on Users of Certain Facilities Taxes on Goods Prof. Dr. Rolf H. Weber

3. National Carbon Taxes Design Shortcomings Increase in Costs for Pollution Difficult Assessment of Social Costs Revenue Generation Uncertainly on Demand Side Simplicity Territoriality Principle Prof. Dr. Rolf H. Weber

4. Cap-and-Trade Regimes Design Shortcomings Market Solution Lack of Cost Certainty Trading System (EU-ETS) Complexity No Revenue Prof. Dr. Rolf H. Weber

5. New Strategies Internationalization of Environmental Standards Identification of “Carbon Leakage” Problem of Sovereignty Prof. Dr. Rolf H. Weber

6. Extension of OECD Model Treaty Shaping as Income Tax Non Discrimination Principle Extension to Non-OECD-Countries Consumption Border Tax Adjustment Income Border Tax Adjustment Prof. Dr. Rolf H. Weber

7. Other Regimes Preferred Pricing Mechanism Carbon Sequestration Credit System Hybrid System Combination with System of Financial Transfer Unilateral Border Tax Prof. Dr. Rolf H. Weber

8. WTO-Compatibility Likeness Problem Environmental Exception Health Natural Resources Proportionality Test Prof. Dr. Rolf H. Weber

9. International Feasibility US / China Problem Preferential Treatment of Less Developed Countries Withholding Tax Income Tax Adjustemt Consumption Tax Adjustment Prof. Dr. Rolf H. Weber