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This page provides an Overview of the GCET21 program and details about the Parallel Session. Please see here for information about Keynote Sessions.

Conference Program Overview

All times are listed in Central Europe Time, which will remain on summer time (CEST) when the conference occurs in September. Participants should calculate their corresponding times. A chart at the end of this Program Overview provides some time zone correlations. Please note that the program schedule may be subject to slight changes.

Program Schedule

Thursday, September 24
13:00    Conference Chairs' Welcome and Opening Remarks (Meeting Room W)
              Interactive Global Greetings
              Kreiser Award for Environmental Taxation
13:45    Break

14:00    Plenary Keynote Session (Meeting Room P)
              Environmental Taxation in an Era of COVID-19
15:00    Break

15:15    Parallel Session A; see here for details
              Addressing the Impacts of Agriculture (Panel 1) (Meeting Room X)
             Substitution—Taking Chemicals and Products Out of the Economy (Panel 2) (Meeting Room Y)
             Changing Vehicle Technology (Panel 4) (Meeting Room Z)
             COVID and the Revenue Side of the Environmental Tax Equation (Panel 9) (Meeting Room W)
16:30    Break

17:00    Parallel Session B; see here for details
              Creating Sustainable Municipalities (Panel 3) (Meeting Room Z)
              Viewing the EU’s Energy Tax Policy in the COVID Era (Panel 7) (Meeting Room Y)
              Greenhouse Gas Emissions and Transnational Perspectives (Panel 12) (Meeting Room X)
18:15    Break

20:00    Parallel Session C; see here for details
             Carbon Pricing and COVID—National Case Studies (Panel 10) (Meeting Room Y)
             Clean Technology (Panel 15) (Meeting Room Z)
             COVID and Opportunities for Broader Tax Reform (Panel 16) (Meeting Room X)

Friday, September 25
10:00   Plenary Keynote Session (Meeting Room W)
             Implications of the Global Economic Crisis for Carbon Pricing: A Quantitative Assessment
             Critical Issues in Environmental Taxation: The Editor and the Publisher
             Young Researcher's Award

10:45    Break

11:00    Parallel Session D; see here for details
             Transportation Patterns and Policy Options (Panel 5) (Meeting Room Y)
             COVID Recovery and Pollution Control—How to Balance Strategies (Panel 6) (Meeting Room X)
             Strategic Assessments (Panel 13) (Meeting Room Z)
12:15    Break

13:15    Parallel Session E; see here for details
             EU Support Policies in the COVID Era (Panel 8) (Meeting Room X)
             Environmental Taxation and COVID—National Case Studies (Panel 11) (Meeting Room Z)
             Relationships among Environmental Taxation and Other Policy Instruments (Panel 14) (Meeting Room Y)
14:30    Break

15:00    Plenary Keynote Session (Meeting Room P)
             The Fate of Canada’s Carbon Pricing Framework: In the Hands of the Supreme Court of Canada

16:30    Closing Remarks and Announcement of GCET22

 

Time Zones for Selected Locations

CEST                 China               Japan                Sydney             Brazil               EST                 PT

(UTC+2)          (UTC+8)          (UTC+9)          (UTC+10)         (UTC-3)            (UTC-4)          (UCT-7)

10:00                16:00                17:00                18:00                5:00                 4:00                 1:00

13:00               19:00                20:00                 21:00               8:00                 7:00                 4:00

14:00                20:00                21:00                22:00                9:00                 8:00                 5:00

15:00               21:00                22:00                23:00               10:00                 9:00                6:00

16:00                22:00                 23:00                 0:00               11:00               10:00                7:00

17:00                23:00                  0:00                  1:00               12:00               11:00                8:00

20:00                  2:00                  3:00                  4:00               15:00               14:00               11:00

Note: Time zones for the Plenary Keynote Sessions appear in bold. Parallel Sessions have been planned around the presenters’ time zones, the majority of whom are in Europe.  Participants should consult their own time converters, such as https://www.thetimezoneconverter.com/.

 

Detailed Program of Parallel Sessions

The presentations address three themes: COVID-19's Influence on Environmental Taxation Policies, Tax Policies and Sectoral Challenges, and Cross-Sectoral Issues in Fiscal Policy.  See here for an overview of which panels fit within each theme. 

When a paper is co-authored, the presenter’s name is underlined in the abstract. 

PowerPoints for the Parallel Sessions will be available to registrants for review prior to GCET21. The password will be distributed to registrants on September 17. Registered participants will receive Zoom links for the conference by email two days before the opening of the conference. 

 

Session A

Panel 1:  Addressing the Impacts of Agriculture

Moderator: Kris Bachus, KU Leuven, Belgium

Economic Instruments for Phosphorus Governance—How Taxes and Cap-and-Trade Systems Achieve Sustainable Phosphorus Management (#58)
            Beatrice Garske, University of Rostock, Germany [Download Powerpoint]

Livestock Products and Transnational Economic Instruments (#60)
            Felix Ekardt, University of Rostock, Germany [Download Powerpoint]

Meat Tax or How to Deal with Climate Change and Health Care (#64)
            Paloma Garcia Córdoba, Pompeu Fabra University, Spain [Download Powerpoint]

Environmental Tax: Case Studies for Typical Dairy Farms in Brazil (#67)
            Gabriela Mota da Cruz and Silvia Helena Galvão de Miranda, Agroicone, Brazil [Download Powerpoint]

Panel 2: Substitution—Taking Chemicals and Products Out of the Economy

Moderator: David Gee, Brunel University, United Kingdom

The Contribution of Waste Economy to Circular Economy and Sustainability—A Quantitative Assessment for Austria (#36)
            Ina Meyer and Mark Sommer, Austrian Institute of Economic Research, Austria [Download Powerpoint]

Using Fees to Improve Chemical Management in Europe (#43)
            Daniel Slunge, University of Gothenburg, Sweden [Download Powerpoint]

An Analysis of the Drivers of Substitution of Dangerous Flame-retardants in Electronics in Sweden (#52)
            Jessica Coria, Marion Dupoux and Daniel Slunge, University of Gothenburg, Sweden [Download Powerpoint]

How to Govern Plastics Effectively by Economic Policy Instruments – the Example of the Ubiquitous Plastic Pollution of Soils (#56)
            Jessica Stubenrauch, University of Rostock, Germany [Download Powerpoint]

Panel 4: Changing Vehicle Technology

Moderator: Hope Ashiabor, Macquarie University, Australia

Will COVID-19 make Danish Car Taxation More Environmentally Sustainable? (#62)
            Morten Jespersen, Confederation of Danish Industry, Denmark

Remodulation of Italian Bonus-malus in the Pandemic Framework: A Balance between Economic and Environmental Issues (#55)
            Alessia Tomo, University of Naples Federico II, Italy [Download Powerpoint]

Tax Incentive to Electric Vehicle Technology: A Brazilian Case Study (#37)
           Rafaela Cristina Oliari, Elena Aydos and Carlos Araujo Leonetti, Federal University of Santa Catarina, Brazil [Download Powerpoint]

Internet of Things and the design of CO2 taxes for Non-ETS sectors (#54)
          Álvaro Antón Antón, CEU Cardenal Herrera University, Spain [Download Powerpoint]

Panel 9: COVID and the Revenue Side of the Environmental Tax Equation

Moderator: Mikael Skou Andersen, Aarhus University, Denmark

After Covid-19, a Carbon Pricing to Finance the European Budget and to Achieve Carbon Neutrality in the European Union (#12)

            Alberto Majocchi, University of Pavia, Italy [Download Powerpoint]

The Green Dividend: A Cost-effective Market-based Alternative to the Green New Deal (#59)
            Russell Mendell, Researcher and author, United States [Download Powerpoint]

The Different Tax Possibilities of Reaching the Environmental Challenges in a Post-coronavirus Era (#22)
            Elizabeth Gil Garcia, University of Alicante, Spain [Download Powerpoint]

Fixing Long-term Price Paths for Fossil Energy - The Optimal Incentive for Limiting Global Warming (#45)
            Stephan Schulmeister, Independent Economic Researcher, Austria [Download Powerpoint]

 

Session B

Panel 3: Creating Sustainable Municipalities

Moderator: Roberta Mann, University of Oregon School of Law, USA

Tax Policy for Sustainable Tourism (#57)
            Francesco Montanari, University G. D’Annunzio of Chieti-Pescara, Italy [Download Powerpoint]

The Impact of COVID-19 on Brazilian’s Municipal Environmental Tax Revenue (#49)

            Bernardo Nobrega and Jean-Raphaël Gros-Désormaux, Brazilian Institute of Tax Studies, Brazil [Download Powerpoint]

From the “Green New Deal” to the “Teal Deal”: How EU Principle can Transform the “Environmental” into “Ecological” Taxation (#35)
            Carlo Soncini, University of Parma, Italy [Download Powerpoint]

Disaster Assistance and Carbon Pricing in Canada: Lessons for Public Health Emergencies (#41)
            Tracy Snoddon, Wilfrid Laurier University, Canada [Download Powerpoint]

Panel 7: Viewing the EU’s Energy Tax Policy in the COVID Era

Stefan Speck, European Environment Agency, Denmark

100 Years of Externalities (#44)
            Astrid Ladefoged and Mirka Janda, European Commission, Belgium

Carbon Taxes and Trade Spillovers within Europe (#7)
            Saptorshee Kanto and Massimiliano Mazzanti, University of Ferrara, Italy [Download Powerpoint]

Building a Robust Energy Tax Directive? (#47)
            Herman Vollebergh, Tilburg University, The Netherlands [Download Powerpoint]

Circular Economy and Tax Policies in the Age of COVID-19: Inputs from Comparative Experiences (#39)
            Silvia Giorgi, University of Chieti-Pescara, Italy [Download Powerpoint]

Panel 12: Greenhouse Gas Emissions and Transnational Perspectives

Moderator: Theodoros Zachariadis, Cyprus University of Technology 

Industrial Nomadism and Environmental Protection in EU (#14)
            Agime Gerbeti, Italian Association for Energy Economics (AIEE), Italy [Download Powerpoint]

Covid-19 and implications on climate change linking (#31)
            Stefan Weishaar, University of Groningen, The Netherlands [Download Powerpoint]

Taxing Carbon Emissions from International Shipping (#76)
            Tatiana Falcao, Muenster University, Germany [Download Powerpoint]

The Liberalization of International Trade on Environmental and Ecosystem Services by GATS of the WTO: Trailing New Paths to Green Prosperity (#66) 
            José Maria McCall Zanocchi, Federal University of Ceará, Brazil [Download Powerpoint]

 

Session C

Panel 10: Carbon Pricing and COVID—National Case Studies

Moderator: Susanne Åkerfeldt, Swedish Ministry of Finance, Sweden

Impact of COVID-19 on Canadian Support for Carbon Pricing (#15)
           Kathryn Harrison, University of British Columbia, Canada, Erick Lachapelle, Universite de Montreal, Canada, and Matteo Mildenberger, University of California, Santa Barbara, USA [Download Powerpoint]

To be or not to be? - Taxing the Swedish Aviation Sector before and after COVID-19 (#23)
           Yvette Lind, Copenhagen Business School, Denmark [Download Powerpoint]

Carbon Pricing in Perú: Energy Transition and Development in a Covid-19 Context (#70)
            Carlos Trinidad Alvarado and Daniela Soberón Garreta, Climate Policy Institute, Peru [Download Powerpoint]

The Tax on CO2 in Argentina is Sick with COVID-19 (#77)
            Rodolfo Salassa Boix, University of Murcia, Spain [Download Powerpoint]

Panel 15: Clean Technology

Moderator: Deborah Jarvie, University of Lethbridge, Canada 

Tax Policies for Clean Manufacturing: Implementing the Green New Deal (#1)
            Roberta Mann, University of Oregon, United States [Download Powerpoint]

Incentive Tax Policies in Solar Energy as an Sustainable Alternative for Brazil in the Post-Covid19 Era (#65)
           Germana Parente Neva Belchoir, Iasna Chaves Viana and Nathalie Alves de Almeida, Brazilian Institute of Tax Studies, Brazil [Download Powerpoint]

Repercussions of The Covid-19 Pandemic On The Development Of Solar Energy In Brazil (#30)
            Denise Lucena Cavalcante, Juarez Freitas and Paulo Caliendo, Brazil  [Download Powerpoint]

Greening R&D Tax Incentives for an Environmentally Friendly Economic Recovery: Proposals from Spain (#21)
            José María Cobos Gómez, Garrigues Law Firm, Spain [Download Powerpoint]

Panel 16: COVID and Opportunities for Broader Tax Reform

Moderator: David Duff, University of British Columbia, Canada

Environmental Taxation in an Age of COVID-19: an Italian approach (#9)
            Alberto Comelli, University of Parma, Italy [Download Powerpoint]

Proposal for Brazilian's Tax System Transition Through Economics Degrowth in Covid-19 Era (#26)
           José Eudson Mota Félix, Federal University of Cesará, Brazil [Download Powerpoint]

The Carbon Tax: Efficient, Effective, and Procedurally Perfect (#69)
            Tracey Roberts, Cumberland School of Law, United States [Download Powerpoint]

Pandemic Reveals Flawed Taxation Design: Lessons from Past Disaster Policy (#18)
            Nancy E. Shurtz, University of Oregon, United States [Download Powerpoint]

 

Session D

Panel 5: Transportation Patterns and Policy Options

Moderator: Anna Mortimore, Griffith Business School, Australia

Public Transport at the Cross-roads in the Wake of the Covid-19 Lockdown: Can Fiscal Instruments Provide a Pointer out of the Quandary? (#61)
            Hope Ashiabor, Macquarie Business School, and Anna Mortimore, Griffith University, Australia [Download Powerpoint]

Covid-19 and Urban Mobility: Has the Time Come for a Paradigmatic Shift? The Potential of Environmental Tax Policies in the Post-pandemic Age (#33)
            Marina Bisogno, University of Naples Federico II, Italy [Download Powerpoint]

Decarbonising the Transport Sector: The External Costs Approach Applied to the Diesel Differential (#38)
            Chiara Antonelli, Gionata Castaldi and Andrea Rampa, Ministry of Economy and Finance, Italy [Download Powerpoint]

Healing the Achilles’ Heel? Or How to Include Transport and Heating Fuels in GHG ETS: Design Lessons from California and Australia for Germany’s New National Fuels ETS (#34)
            Sven Rudolph, Elena Aydos, Seiji Ikkatai, Takeshi Kawakatsu and Achim Lerch, Kyoto University, Japan and University of Newcastle, Australia [Download Powerpoint]

Panel 6: COVID Recovery and Pollution Control—How to Balance Strategies

Moderator: Ina Meyer, Austrian Institute of Economic Research, Austria

Climate Policy Leadership and Competitiveness Post Covid-19: Strengthening Carbon Prices for Industry (#53)
           Luisa Dressler, Florens Flue, Jonas Teusch and Kurt Van Dender, OECD Centre for Tax Policy and Administration, Paris>

Recovery as Quickly as Possible? A Discussion of Recession and Recovery in the Economy with Stock Pollutants (#25)
            Eiji Sawada, Kyushu Sangyo University, Japan [Download Powerpoint]

Enforcing Sustainable Revenue-Based Cap-and-Trade Systems in a Post-COVID World: Evidence from Northeast Asia (#17)
            Joseph Dellatte and Sven Rudolph, Kyoto University, Japan [Download Powerpoint]

Impacts of Carbon Pricing under COVID-19 in China (#20)
            Xiang-Yu Wang, Chang-jing Ji, Mikael Skou Andersen and Bao-Jun Tang, Aarhus University, Denmark [Download Powerpoint]

Panel 13: Strategic Assessments

Moderator: Jacqueline Cottrell, Green Budget Germany, Germany

Is the Rhetoric of Environmental Taxes Still Current After the COVID-19 Pandemic? A Policy Analysis (#29)
            Amadeo Rizzo, Bocconi University, Italy [Download Powerpoint]

Public Opposition to Environmental Taxation: Merging Tax Law into Environmental Law (#6)
            Fanny Vanrykel, U-Saint Louis, Belgium [Download Powerpoint]

What Affects Chinese Households' Behavior in Sorting Solid Waste? A Case Study from Shanghai, Shenyang, and Chengdu (#10)
            Yanmin He, Hideki Kitagawa, Xin Kou, Peii Tsai and Choy YeeKeong, Otemon Gakuin University, Osaka, Japan. [Download Powerpoint]

Climate policy in Iran: Status Quo and the Case for Market-based Instruments (#3)
            Bahareh Ghafouri and Sven Rudolph, Kyoto University, Japan [Download Powerpoint]

 

Session E

Panel 8: EU Support Policies in the COVID Era

Moderator: Stefan Weishaar, Groningen University, The Netherlands

A Taxonomy of Sustainable Activities to Orient Covid-19 Tax Measures to Environmental Objectives (#28)
            Sébastien Wolff, University of Louvain, Belgium [Download Powerpoint]

EU and MS’ Public Aid for the Economic Recovery: Solidarity and (Green) Conditionality (#51)
            Jerónimo Maillo, CEU San Pablo University, Spain [Download Powerpoint]

The Purposefulness and Serviceability of Support Schemes In View of the COVID-19 Crisis (#27)
            Theodoros Iliopoulos, Hasselt University, Belgium [Download Powerpoint]

How the Necessary Economic Support Measures Can Cushion the Corona Crisis and Accelerate the Ecological Transition (#75)
           Holger Bär, Mattias Runkel and Kai Schlegelmilch, Green Budget Germany, Germany [Download Powerpoint]

Panel 11: Environmental Taxes and COVID—National Case Studies

Moderator: Bill Butcher, University of New South Wales Business School, Australia

How is China's Environmental Tax Policy More Effective in the Post-COVID-19 Era? (#11)
            Lin Fei and Ping Gao, Central University of Finance and Economics, China [Download Powerpoint]

Towards a Green New Deal for South Africa—Exploring the Intersect of COVID-19 and Climate Change (#40)
            Lee-Ann Steenkamp, University of Stellenbosch, South Africa [Download Powerpoint]

The Future Spanish Tax on Non-reusable Plastics (#73)
            Teresa Puchol Tur, University of Valencia, Spain [Download Powerpoint]

The impact of the pandemic emergency on the objectives of sustainable development and the tax measures adopted by the Italian legal system (#19)
            Caterina Verrigni, University of Chieti-Pescara, Italy [Download Powerpoint]

Panel 14: Relationships among Environmental Taxation and Other Policy Instruments

Moderator: Marta Villar, CEU San Pablo, Spain

Reconciling EU Tax and Environmental Policies: The VAT as a Vehicle to Boost Green Consumerism under the EU Green Deal (#13)
            Francesco Cannas and Matteo Fermeglia, Hasselt University, Belgium [Download Powerpoint]

Tax Policy and Environmental Concerns in a Post Covid-19 World: Perspectives from Brazil (#48)
            Daniel Giotti de Paula, National Treasury, and Lígia Barroso Fabri, Attorney, Brazil [Download Powerpoint]

Assessing Public Aid for True Green Digital Recovery: A Matter of Tax Good Governance in the EU (#24)
            Marta Villar, CEU San Pablo University and Amparo Grau, University Complutense of Madrid, Spain [Download Powerpoint]

Australia’s COVID-19 Response to Climate Change and Biodiversity Protection: An Impossible Dream or Outright Contradiction? (#71)
            Natalie Stoianoff, University of Technology Sydney, Australia

 

Conference Themes

COVID-19’s Influence on Environmental Taxation Policies
Panel 6:            COVID Recovery and Pollution Control—How to Balance Strategies
Panel 7:            Viewing the EU’s Energy Tax Policy in the COVID Era
Panel 8:            EU Support Policies in the COVID Era
Panel 9:            COVID and the Revenue Side of the Environmental Tax Equation
Panel 10:          Carbon Pricing and COVID—National Case Studies
Panel 11:          Environmental Taxes and COVID—National Case Studies
Panel 16:          COVID and Opportunities for Broader Tax Reform

Taxation Policies and Sectoral Challenges
Panel 1:            Addressing the Impacts of Agriculture
Panel 4:            Changing Vehicle Technology
Panel 5:            Transportation Patterns and Policy Options
Panel 12:          Greenhouse Gas Emissions and Transnational Perspectives
Panel 15:          Clean Technology

Cross-Sectoral Issues in Fiscal Policy
Panel 2:            Substitution—Taking Chemicals and Products Out of the Economy
Panel 3:            Creating Sustainable Municipalities
Panel 13:          Strategic Assessments
Panel 14:          Relationships among Environmental Taxation and Other Policy Instruments