[표지]
목차
프로그램 개요 2
PROGRAMME 5
Keynote Address_Environmental Tax Reform : A Policy for Green Growth 8
Session I. 녹색성장과 조세정책_Green Growth & Taxation 26
Environmental Fiscal Reform in the context of Green Economy –Experiences from around the world 27
EEA: European Environment Agency 28
What is understood under green economy? 28
Green economy in the policy context 29
Green economy as a new paradigm for economic growth 30
Fiscal policy/public finance and green economy 30
Green economy and environmental taxes 31
The underlying concept of ETR/EFR 31
ETR/EFR – a backbone of green economy 32
Current status of EFR in countries around the world 34
Summary 37
Green Growth & Taxation: Korea and Developing Countries 40
I. Defining Green Growth 41
II. Korea’s National Strategy for Green Growth 41
III. Green Growth and Taxation 44
IV. Global Green Growth Institute (GGGI) 46
GREEN GROWTH STRATEGY of KOREA: PAST and FUTURE / HONG, JONG HO 48
1. INTRODUCTION 49
2. THEORETICAL BACKGROUND ON GREEN GROWTH 51
2.1. Inverted-U Curve and the Environmental Kuznets Hypothesis 51
2.2. Environmental Tax and the Double Dividend Hypothesis 53
2.3. Environmental Regulation and the Porter Hypothesis 54
3. Korean Economy from the Perspectives of Green Growth 55
3.1. The Age of Black Smoke 55
3.2. The Age of White Smoke 58
4. POLICY CASE STUDIES FOR GREEN GROWTH IN KOREA 61
4.1. Reforestation 61
4.2. Public Disclosure of Company Level Environmental Performance 64
4.3. Volume-based Fee System for Domestic Waste 69
5. GREEN-GROWTH STRATEGY FOR THE FUTURE 71
5.1. Greening of Economic Policies 71
5.2. Advancement of Environmental Policies 73
5.3. Pursuit of Corporate Sustainability 76
5.4. Practicing Environmental Justice and Social Inclusiveness 77
REFERENCES 79
Session II. 환경친화적 조세·재정정책 방안 Environmental Tax and Fiscal Reforms 82
1. Green Budget Germany/Europe (GBG/GBE) – Forum Ökologisch-Soziale Marktwirtschaft (FÖS) 84
2. Need for Environmental Fiscal Reform (EFR) 84
3. EFR Reform elements – Implemented in Germany 87
4. Energy taxation on EU-level 92
5. Energy taxation on International level 95
6. Impacts of the ETR 1999-2003 In Germany, the Red-Green budget reform (plus oil prices) produced the desired environmental effects 98
7. Overall Conclusions (I/II) 103
Session III. 탄소세 도입방안과 기대효과 Carbon Tax & Economic Implications 123
I. INTRODUCTION 136
II. MECHANISMS FOR GREEN GROWTH 139
III. CARBON TAX SCHEME FOR GREEN GROWTH IN KOREA 145
IV. CONCLUDING REMARKS 157
REFERENCES 159
APPENDIX 161
[뒷표지] 185