Green Taxes

Welcome to the Environmental Taxation Worldwide Website. The purpose of the Website is to disseminate information on environmental taxation issues which exist around the world.

INTRODUCTION

OBJECTIVES

The objectives of the environmental taxation worldwide website are to:

• accumulate and disseminate information on environmental taxation issues which exist around the world.
• maintain a board of advisors to the website made up of tax professionals from various countries around the world.

GROUND

This web site provides information on redesigning taxation systems in a more environmentally-friendly way. Whether taxes are raised, lowered, or shifted is not the issue. The issue is that we should be committed to protecting our environment. We can partially accomplish this objective through our taxation systems. Greentaxes.org provides information on environmental taxation issues which exist around the world so that effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries.

BOARD OF ADVISORS

Inquires from tax professionals with an interest in serving on the Board of Advisors are welcome.

BOARD OF ADVISORS

Board members assist in accumulating and disseminating environmental taxation information. Inquiries are welcome from professionals who have an interest in serving on the board.

AUSTRALIA

Hope Ashiabor, LL.B., LL.M.
Division of Law
Macquarie University
Sydney, New South Wales 2109, Australia
Voice: (02) 9850-7111
Fax: (02) 9850-9952

William Butcher, LL.B., LL.M.
School of Business Law and Taxation
University of New South Wales
Sydney, New South Wales 2052, Australia
Voice: (02) 9385-3256
Fax: (02) 9313-6658

Alex Malley, MCOM
School of Economic & Financial Studies
Macquarie University
Sydney, New South Wales 2109, Australia
Voice: (02) 9850-9943
Fax: (02) 9850-8497

Herbert Schoch, Ph.D., FCPA
School of Economic & Financial Studies
Macquarie University
Sydney, New South Wales 2109, Australia
Voice: (02) 9850-8517
Fax: (02) 9850-8497

BELGIUM

Kurt Deketelaere
Institute for Environmental and Energy Law
Faculty of Law
University of Leuven
Tiensestraat 41
3000 Leuven, Belgium
Voice: (32) 16-325-187
Fax: (32) 16-325-482

CANADA

Amy Taylor
The Pembina Institute for Appropriate Development
231 Three Sisters Drive
Canmore, Alberta, Canada T1W 2M4
Voice: (403) 687-3355
Fax: (403) 687-3355

HONG KONG/CHINA

Daniel K. C. Cheung, M.B.A., FCCA
Department of Accountancy
Hong Kong Polytechnic University
Hung Hom, Kowloon, Hong Kong
Voice: (852) 2766-7060
Fax: (852) 2330-9845

Alan Davis, JD, M.P.A.
Department of Accountancy
City University of Hong Kong
Kowloon, Hong Kong
Voice: (852) 2788-7902
Fax: (852) 2788-7944

KOREA

Young-Ho Nam, Ph.D.
Department of Accounting & Information Systems
Kookmin University
861-1, Jeongnung-Dong, Seongbuk-Ku
Seoul 136-702, Korea
Voice: (02) 910-4558
Fax: (02) 910-4519

Paul S. Penczner, JD
Law Offices of Kim & Kim
NATO Building, 12th Floor
10, Da-Dong, Choong-Ku
Seoul 100-180, Korea
Voice: (02) 735-2980
Fax: (02) 732-3370

SINGAPORE

Angela Tan
School of Accountancy and Business
Nanyang Technological University
Singapore 639798
Voice: (65) 790-5719
Fax: (65) 792-4217

THAILAND

Danuja Kunpanitchakit, Ph.D.
Faculty of Accountancy
Chulalongkorn University
Bangkok 10330, Thailand
Voice: (2) 218-5817
Fax: (2) 254-1824

UNITED STATES

Larry Kreiser, Ph.D., CPA
Department of Accounting
Cleveland State University
Cleveland, Ohio 44114-3610
Voice: (216) 687-4723
Fax: (216) 687-9212

Julie A. Lockhart, MS, CPA
Department of Accounting
Western Washington University
Bellingham, WA 98225
Voice: (360) 650-4891
Fax: (360) 650-4844

Janet Milne, JD
Vermont Law School
South Royalton, VT 05068
Voice: (802) 763-8303, ext. 2266
Fax: (802) 763-7159

Bruce McClain, JD, MT, CPA
Department of Accounting
Cleveland State University
Cleveland, Ohio 44114-3610
Voice: (216) 687-3652
Fax: (216) 687-9212

Hans Sprohge, Ph.D., CPA
Department of Accountancy
Wright State University
Dayton, Ohio 45435-001
Fax: (937) 775-2310

Rahmat Tavallali
Business and Economics Division
Walsh University
North Canton, Ohio 44720-3396
Voice: (330) 490-7037
Fax: (330) 490-7165

TAX LINKS

• www.taxsites.com contains links to Local, State, Federal, and International Tax sites.
• http://thomas.loc.gov contains proposed United States federal legislation. The website is managed by the Library of Congress.
• www.oecd.org/env contains many links to evironmental taxation information. The website is maintained by the Organization for Economic Cooperation and Development.
• www.envirolink.org contains general information about the environment.
• www.valority.com detailed information about investing in real estate in France to get Tax Breaks.
• www.taxresources.com contains links to Local, State, Federal and International Tax Sites.
• www.el.com/elinks/taxes contains links to Local, State, Federal and International Tax Sites.
• www.irs.gov contains official site of the United States Internal Revenue Service.
• www.sustainableeconomy.org contains environmental taxation information maintained by the Center for a Substainable Economy.
• www.me3.org/projects/greentax contains environmental taxation information related to State of Minnesota.

CURRENT ISSUES

INVITATION TO RECEIVE A FREE WEEKLY ELECTRONIC
ENVIRONMENTAL TAXATION NEWSLETTER COVERING

CURRENT ISSUES

The Center for a Sustainable Economy publishes a free weekly newsletter (Sustainable Economy Update) summarizing environment-related tax and economic news at the state, federal, and international levels. Sustainable Economy Update tracks legislative activity, reviews publications, and monitors innovations related to tax measures affecting the environment.

NOTICES

INTERNATIONAL CONFERENCE ON ENVIRONMENTAL TAXATION ISSUES-2000, JUNE 8-9, 2000, CLEVELAND, OHIO, USA
Twenty-two speakers from six countries made presentations at the conference and over 70 participants attended the conference. The conference was sponsored by Cleveland State University, The University of Akron, Walsh University, and the World Trade Center-Cleveland. Selected papers from the Conference are published in Critical Issues in International Environmental Taxation discussed below. For information on the 2000 conference, please email Larry Kreiser at l.kreiser@csuohio.edu.

2nd ANNUAL GLOBAL CONFERENCE ON ENVIRONMENTAL TAXATION ISSUES-EXPERIENCE AND POTENTIAL, APRIL 1-3, 2001, VANCOUVER, BRITISH COLUMBIA, CANADA
Thirty-five speakers from eleven countries made presentations at the 2nd conference and over 100 participants attended the conference. The conference was sponsored by Cleveland State University, British Columbia Institute of Technology, Pembina Institute for Appropriate Development, and the Government of British Columbia. Selected papers from the conference are published in Critical Issues in International Environmental Taxation discussed below. For information on the 2001 conference, please email Larry Kreiser at l.kreiser@csuohio.edu.

3rd ANNUAL GLOBAL CONFERENCE ON ENVIRONMENTAL TAXATION ISSUES-EXPERIENCE AND POTENTIAL, APRIL 12-13, 2002, WOODSTOCK, VERMONT, USA
Fifty-two speakers from twenty-one countries made presentations at the 3rd conference and over 100 participants attended the conference. The conference was sponsored by the Vermont Law School, USA, University of Leuven, Belgium, The Wharton School of University of Pennsylvania, USA, Joint Research Center of the European Commission, Italy, Maastricht University, The Netherlands, and Cleveland State University, USA. Selected papers from the conference are being published in Critical Issues in International Environmental Taxation, Volume II discussed below. Information on the 2002 conference can be obtained at www.vermontlaw.edu/elc/envirotax.cfm. For additional information, please email Janet Milne at jmilne@vermontlaw.edu.

4th ANNUAL GLOBAL CONFERENCE ON ENVIRONMENTAL TAXATION ISSUES-EXPERIENCE AND POTENTIAL, JUNE 2003, SYDNEY, NEW SOUTH WALES, AUSTRALIA
Information on the 2003 conference can be obtained at www.law.mq.edu.au/eti. For additional information, please email Hope Ashiabor at hope.ashiabor@mq.edu.au.

CRITICAL ISSUES IN INTERNATIONAL ENVIRONMENTAL TAXATION, CCH INCORPORATED, PUBLISHED MARCH 2002, 594 pages
"Critical Issues" contains twenty-five articles on environmental taxation issues written by authors from eight countries. Some of the papers have been previously presented at the environmental taxation conferences. The objective of the publication is to provide information on various kinds of environmental taxation issues which exist around the world so that effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. Copies of "Critical Issues" can be ordered on the Internet at www.cch.com. Click on ordering products, and insert the key words "environmental taxation."

CRITICAL ISSUES IN INTERNATIONAL ENVIRONMENTAL TAXATION, VOLUME II, CCH INCORPORATED, ESTIMATED PUBLICATION DATE - 2003
Volume II of "Critical Issues" will contain twenty-seven articles on environmental taxation issues written by thirty-eight authors from fifteen different countries. The estimated publication date of Volume II is 2003. Additional information on volume II can be obtained from Larry Kreiser, Editor, at l.kreiser@csuohio.edu.