Thursday, 5 June:

Friday, 6 June:

Saturday, 7 June:

The Environment: A Taxing Issue?

Triple bottom Line Reporting in Australia: A Guide to Reporting Against Environmental Indicators

Plenary Session
(Venue: Henry Lawson Room) Chair: Hope Ashiabor
Senior Lecturer, Division of Law, Macquarie University, Sydney, Australia.

Panellists:
Dr. Jean-Philippe Barde
Head of the National Policies Division,
OECD Environment Directorate, Paris, France;
Visiting Fellow, Division of Law, Macquarie University, Sydney, Australia.

Implementing Green Tax Reforms in OECD Countries: Progress and Barriers

Prof. Tim Flannery, BA, MSc, PhD
Director, South Australia Museum, Adelaide, Australia.

Panel One: IMPLEMENTING ENVIRONMENTAL TAXES: EXPERIENCES AND OUTCOMES
(Venue: Henry Lawson 2 Room)

Chair: Prof. Janet Milne
Associate Professor and Director of the Environmental Tax Policy Institute, Vermont Law School, United States.

1. Applying Environmental Product Taxes and Levies - Lessons from the Experience with the Irish Plastic Bag Levy

Prof. Frank J. Convery and Simon McDonnell
Department of Environmental Studies, University College, Dublin.

2. From Green Taxes Back Again to Grey Taxes: What Went Wrong in The Netherlands?

Stefan Ubachs
Tax Lawyer, Loyens & Loeff Lawyers, The Netherlands;
and
Prof. Dr. Michael Faure
Maastricht University, The Netherlands.

3. Environmental Taxation and the New Zealand Ski Industry

Assoc. Prof. Frank Scrimgeour and Angela McQuoid
Department of Economics, University of Waikato, Hamilton, New Zealand.

Panel Two: IMPLEMENTING ENVIRONMENTAL TAXES: EXPERIENCES AND OUTCOMES
(Venue: Dorothea McKellar Room)

Chair: Associate Prof David G. Duff
Faculty of Law, University of Toronto, Canada
1. Can a Constitutional Reform Help Implementing Eco-taxes? Lessons from The French Experience

Prof. Sté phane J. Gallon, Dr. Laurent N. Verdier and Emmanuel Massé
Ministry of Ecology and Sustainable Development, France.

2. Implementing Eco-taxes in France and Overcoming Competitiveness and Distribution Issues

Xavier Delache, Richard Smith and Mé lanie Tauber
Sous-directeur des Politiques Environnementales, Ministè re de l' É cologie et du Dé veloppement Durable, France.

3. Advancing Nature Conservation in Canada Through Ecological Fiscal Reform - The Current Situation and Future Potential

Prof. Nathalie Chalifour
University of Ottawa, Canada.

Panel Three: IMPLEMENTING ENVIRONMENTAL TAXES: EXPERIENCES AND OUTCOMES
(Venue: Henry Lawson I Room)

Chair: Natalie Stoianoff
Senior Lecturer, Faculty of Law, University of Wollongong, Australia.

1. Environmental Tax Reform in New Zealand: The Agenda

Prof. Ken Piddington and Assoc. Prof. Frank Scrimgeour
Department of Economics, University of Waikato, Hamilton, New Zealand.

2. The Use of Taxation as a Tool of Environmental Policy in Mexico City

Prof. José Juan Gonzalez Márquez Ivett
Universidad Autónoma Metropolitana Azcapotzalco, Mé xico.

3. Ethical Investment and Environmental Taxation Issues in Australia

Duncan Paterson
CEO, Centre for Australian Ethical Research (CAER), Australia.

Panel Four: IMPLEMENTING ENVIRONMENTAL TAXES: EXPERIENCES AND OUTCOMES
(Venue: Banjo Paterson Room)

Chair: Dr. Andreas N Skouloudis
Head of Sustainable Environmental Applications, European Commission, Ispra, Italy.

1. Facing the Crouching Tiger: Environmental Taxes in China

Bill Butcher
School of Business Law and Taxation, University of New South Wales, Sydney, Australia.

2. Environmental Taxation in Spain

Prof. Dr. Susana Bokobo
Professor of Tax Law, Faculty of Law, General Vice- Dean, Universidad Autonoma de Madrid, Spain.

3. The Economic Effects of an Environmental Tax Reform in Germany

Michael Kohlhaas
Senior Economist, The Department of Energy, Transportation and Environment, German Institute for Economic Research, Germany.

Plenary Session
(Venue: Henry Lawson Room)

Chair: Professor Janet E. Milne
Director, Environmental Tax Policy Institute, Vermont Law School,
United States of America

Simon A Y Smith
Executive Director, Economics and Environmental Reporting, NSW Environment Protection Authority, Sydney, Australia.

Practical Lessons from Applying Environmental Taxes and Market Based Instruments in New South Wales

Dr. Clive Hamilton
Executive Director, Australia Institute, Canberra, Australia.

Why do the Good Guys Usually Lose?: The Politics of Environmental Taxes

Prof. Larry Kreiser, Ph.D., CPA,
Chairperson and Professor, Department of Accounting and Business Law, Cleveland State University, USA;
Visiting Professor, Division of Law, Macquarie University, Sydney, Australia.

The Use of Environmental Taxation to Foster Investment into Renewable Energy Power Generation: Challenges and the Way Forward

Panel One: CHALLENGES: CHOOSING THE APPROPRIATE INSTRUMENT
(Venue: Banjo Paterson Room)
Chair: Associate Prof Toru Morotomi
Faculty of Economics, University of Kyoto, Japan.

1. Effectiveness of Technical and Fiscal Measures in Europe for Achieving Sustainable Atmospheric Conditions in Urban Areas

Dr. Andreas N Skouloudis
Head of Sustainable Environmental Applications,
European Commission, Ispra, Italy.

2. What is the Most Effective Tax Scheme to Reduce Electricity-Related Greenhouse Gas Emissions?

Thomas Groh and Olivier Teissier
Forecasting Directorate, Ministry of the Economy, Finance and Industry, France.

3. Landfill Levies and Other Ecological Truths

Warwick Giblin
Corporate Environmental Manager, Waste Management NZ Ltd.

Panel Two: CHALLENGES: CHOOSING THE APPROPRIATE INSTRUMENT
(Venue: Dorothea McKellar Room)

Chair: Adjunct Prof. Frank Muller
Institute of Environmental Studies, University of New South Wales, Sydney, Australia.

1. Political Economy of Environmental Policy Choice: Single-Instrument Policy of Taxes or Direct Regulations vs. Policy Mix with Subsidies

Prof. Soo-Cheol Lee
Department of Economics, Nagoyagakuin University, Japan.

2. Ecolabelling Programs and Declarations - A Stepping Stone to Structuring Environmental Taxation that is Reflective of Actual Environmental Loads

Petar Johnson
President, Australian Environmental Labelling Association Inc, Member of the Global Ecolabelling Network, Australia.

3. New Economic Instruments to Foster Renewable Sources of Energy: An EC Law Approach
Prof. Yanna G. Franco
Complutense University, Madrid, Spain;
And
Prof. Pedro M. Herrera
Associate Professor of Tax Law ("Professor Titular"), Institute of Fiscal Studies (Spanish Ministry of Finance), Complutense University of Madrid, Spain.

Panel Three: TAXATION AND CLIMATE CHANGE
(Venue: Henry Lawson 2 Room)

Chair: Prof Julie A. Lockhart
Chair, Department of Accounting, Western Washington University,
United States of America

1. Assessing Forest-Based Carbon Sinks in The Kyoto Protocol. An Evaluation of Carbon Credits from a Legal and Accounting Perspective

Prof. Katrin Cutbush-Sabine
Faculty of Law, University of Technology, Sydney, Australia;
Dr. Richard Whitwell
Visiting Fellow, Asia Pacific School of Economics and Management, Australian National University Canberra, Australia.
And
Dr. Vera Terry
Faculty of Medicine, University of Sydney, Australia.

2. Greening of the Existing Energy Tax System and the Introduction of Carbon Tax in Japan

Prof. Yasushi Ito
Faculty of Commerce and Economics, Chiba University of Commerce, Japan;
And
Jiro Adachi
Acting Director, Japan Center for a Sustainable Environment and Society, Japan.

3. Tax Policy and Global Warming

Assoc. Prof. David G. Duff
Faculty of Law, University of Toronto, Canada;
And
Glen Loutzenhiser
Tax Lawyer, Osler, Hoskin & Harcourt LLP, Canada.

Panel 4: PROPERTY TAXES AND THE ENVIRONMENT
(Venue: Henry Lawson I Room)

Chair: Prof Zada Lipman
Division of Law, Macquarie University, Sydney, Australia.

1. Why Tax the Earth?

Richard Giles
Secretary, Georgist Council of Australia.

2. The Property Tax Shift: How to Maximise the Environmental Tax Shift

Jeffery J Smith
President, Geonomy Society, United States.

3. Land Value Taxation: The Overlooked but Vital Eco-Tax

Karl Williams
Chartered Accountant; Editor, Georgist Journal, Progress Australia.

Plenary Session
(Venue: Henry Lawson Room)

Chair: Prof Dr Kurt Deketelaere
Professor of Law, Faculty of Law, University of Leuven, Belgium

Panellists Dr. Steve Hatfield Dodds
Senior Policy Economist, CSIRO Division of Land and Water, Canberra, Australia.

When Should We Use Taxes to Address Environmental Issues? A Policy Framework and Practical Agenda for Australia

Michael D'Ascenzo
Second Commissioner of Tax, Australian Taxation Office, Australia.

Taxation and the Environment: The Challenges for Tax Administration

Prof. Mukul Asher
Public Policy Programme,
National University of Singapore, Singapore.

The Role of Environmental Taxes and Public Policy in Developing Asia

Panel One: THE ROLE OF TAX INSTRUMENTS IN PROMOTING RENEWABLE ENERGY
(Venue: Henry Lawson 2 Room)

Chair: Professor Jan McDonald
John F Kearney Professor Law, Deputy Head of School, School of Law, Griffith University, Gold Coast, Australia.

1. Harnessing Wind in the United States: The Role of State Tax Instruments as a Strand in the Reins

Prof. Janet E. Milne
Associate Professor and Director of the Environmental Tax Policy Institute, Vermont Law School, United States.

2. Tax Incentives for Renewable Energies as a Means of Sustainable Development

Prof. Pablo Chico, Prof. Amparo Grau, and Prof. Pedro M. Herrera
Institute of Fiscal Studies (Spanish Ministry of Finance) and Complutense University of Madrid, Spain.

3. Taxing Renewables and the Promotion of Green Electricity in the Netherlands

Victor Cramer
Ministry of Finance, Consumer Tax Legislation Directorate, The Netherlands.

4. Environmental Taxation Implications of Using Biofuels in Road Transport in Australia: A Case Study of Ethanol

Prof. Peter Gillies
Acting Head, Division of Law, Macquarie University, Sydney, Australia
And
Bob Cleworth
Lecturer, Department of Business Law, Division of Law, Macquarie University, Sydney, Australia

Panel Two: THE EFFECT OF TAXATION ON FARMING
(Venue: Henry Lawson I Room)

Karl Williams
Chartered Accountant; Editor, Georgist Journal, Progress Australia.

1. The Effect of Farm Business Structure and Taxation on Land Management

R.G. Ashby
Agricultural Consultant and Accountant; Director of the National Landcare Facilitator Project, Australia.

2. Taking Farmers' Property Rights Seriously and Just Compensation on Their Taking

Bryan Pape
Senior Lecturer in Law, University of New England, Armidale, Australia.

3. The Australian Income Tax System: Has it Helped or Hindered Primary Producers Address the Issue of Environmental Sustainability?

Dr. Margaret McKerchar
Senior Lecturer, Faculty of Rural Management, University of Sydney, Orange, Australia;
And
Assoc. Prof. Cynthia. Coleman
Faculty of Economics and Business, University of Sydney, Australia.

4. Encouraging Private Investment in Sustainable Agriculture: Taxation and Regulatory Issues in Australia

Wayne Gumley
Senior Lecturer, Department of Business Law and Taxation, Monash University, Australia.

Panel Three: ENVIRONMENTAL TAXES AND THEIR INTERACTION WITH POLICY CONSIDERATIONS
(Venue: Banjo Paterson Room)

Chair: Stefan Ubachs
Tax Advisor, Loyens & Loeff Lawyers, Tax Advisors and Notaries in Eindhoven, The Netherlands;

1. The Effects of Taxes and Incentives on Energy Conservation - "A Lesson to be Learned"

Prof. Rahmat Tavallali
Walsh University, North Canton, Ohio, United States.

2. The Polluter Pays Principle and Rehabilitation of Mining Sites: Facing Responsibilities or Transferring the Cost?

Dr. Mary Kaidonis
Senior Lecturer, School of Accounting and Finance, University of Wollongong, Australia;
And
Natalie Stoianoff
Senior Lecturer, Faculty of Law, University of Wollongong, Australia.

3. Use of Taxation Policy in Encouraging Ecological Sustainable Development - Tax Treatment of Environmental Impact Assessment Expenditure

Anna Mortimore
Lecturer, Griffith University, Australia.

4. Paying for PlanFirst: A Comment On The Financing Of New Planning Laws in New South Wales

Robert G Stokes
Lecturer, Department of Business Law, Macquarie University, Sydney, Australia.

Panel 4: CORPORATE PERSPECTIVES OF ENVIRONMENTAL TAXATION
(Venue: Dorothea McKellar Room)

Chair: Prof Pedro M. Herrera
Associate Professor Tax Law, Institute of Fiscal Studies (Spanish Ministry of Finance) Complutence University of Madrid, Spain

1. Single Bottom Line Sustainability - How a Value-Centred Approach to Corporate Sustainability Can Pay Off for Shareholders and Society

Murray Hogarth
Senior Consultant, Ecos Corporation, Australia.

2. Is Environmental Taxation Disclosed in the Annual Reports of Listed Australian Companies?

Roger Burritt and Tom Maleszka
School of Business and Information Management, The Australian National University, Canberra, Australia.

3. A Comment on the Mechanisms of Socially Responsible Investment

Matthew Haigh and James Hazelton
Lecturers, Department of Accounting and Finance, Macquarie University, Sydney, Australia.

Panel One: MODELLING-THE ENVIRONMENTAL RESULTS
(Venue: Henry Lawson 2 Room)

Chair: Prof. Frank Convery
Heritage Trust Professor, Department of Environmental Studies, University College, Dublin, Ireland.

1. The Impact of Environmental Taxes and Regulatory Policies on Economic Growth: An International Empirical Investigation

Prof. Alan K. Reichert
Professor of Finance, Cleveland State University, Cleveland, Ohio, United States.

2. Tax Policy Choices to Promote Renewable Energy Use: A Discrete Choice Modeling Approach

Assoc. Prof. Wendy Bryce Wilhelm, Assoc. Prof. Thomas J. Olney,
Western Washington University, United States;
And
Prof. Julie A. Lockhart
Professor and Chair of Accounting, Western Washington University, United States.

3. The Political Economy of Environmental Taxation, and Implications for Policy Design

Dr. Steve Hatfield Dodds
Senior Policy Economist, CSIRO Land and Water, Australia.

4. Assessing Numerical Techniques for Evaluation of Environmental Taxation

Prof. Jirina Jilkova, Jan Bruha, and Prof. Tomas Chmelik
Institute of Economic and Environmental Policy, University of Economics, Prague, Czech Republic

Panel Two: RECONCILING ENVIRONMENTAL PROTECTION AND ECONOMIC COMPETITIVENESS
(Venue: Henry Lawson I Room)

Chair: Professor Nathalie Chalifour
University of Ottawa, Canada

1. Energy Taxation and Competitiveness - Special Provisions for Business in Germany' s Environmental Tax Reform

Michael Kohlhaas
Senior Economist, The Department of Energy, Transportation, and Environment, German Institute for Economic Research, Germany

2. Environmental Taxes and International Trade: Do WTO Rules Constrain Policy Choices?

Prof. Jan McDonald
John F Kearney Professor of Law, Deputy Head, School of Law, Griffith University, Gold Coast, Australia.

3. Environmental Policy and Management in the Context of Security and Economic Development in Malaysia

Raman Mariyappan, and Dani Salleh
School of Social Development, Northern University of Malaysia.

4. The Role of Economic and Social Factors in Mitigating Attitudes Toward Environmental Management within Western-Pacific-Rim Countries

Dr. Lorne Cummings, PhD CPA
Lecturer, Department of Accounting and Finance, Macquarie University, Australia.

Panel Three: ENVIRONMENTAL TAXATION - APPLICATIONS OF THE THEORETICAL FRAMEWORK
(Venue: Dorothea McKellar Room)

Chair: Professor Dr. Susana Bokobo
General Vice-Dean, Faculty of Law, Universidad Autonoma de Madrid, Spain

1. Coase's Curse: How the Coase Theorem has Biased the Debate of Eco-Instruments

Dr. Anselm Görres
President, Green Budget Germany, Germany.

2. Environmental Management by Local Environmental Taxes: Their Theoretical Foundations and Policy Designs

Assoc. Prof. Toru Morotomi
Graduate School of Economics, University of Kyoto, Japan.

3. The Need to Clarify What is an Environmental Tax

Dr. Claudia Soares
Researcher, London School of Economics and Political Science, United Kingdom.

4. Public Policy! Front and Center! Can Eco-taxes Counter Subsidies?

Jeffery J Smith
President, Geonomy Society, United States.

Panel Four: THE DOUBLE DIVIDEND DEBATE
(Venue: Banjo Patterson Room)

Chair: Associate Professor Frank Scrimgeor
Economics Department, University of Waikato, Hamilton, New Zealand

1. Double Dividends in a World with Natural Capital

Gary H. Wolff, P.E., Ph.D.
Principal Economist and Engineer, The Pacific Institute, Oakland, CA, United States.

2. The Internalisation of Environmental Capital in a Keynesian Model of Income Determination: Revised approaches to Public Policy

Prof. Dodo J Thampapillai
Graduate School of the Environment, Macquarie University, Sydney, Australia;
And
Prof. Pundarik Mukhopadhaya, Euston Quah and Shandre M Thangavelu,
Department of Economics, National University of Singapore.

3. The Choice among Emission Taxes and Permits: Their Effect on Market Structure as a New Decision Factor

Miguel Buñuel
Director of Studies and Publications, Fundación Biodiversidad, Madrid, Spain.

4. The OECD Critique of Australia - Some Responses

Dr. Alex Low
Senior Lecturer, Department of Business Law, Macquarie University, Australia;
And
David Smiley
Research Associate, Department of Economics, Macquarie University, Australia.

Closing Plenary Session
(Venue: Henry Lawson Room)

Chair: Prof Larry Kreiser
Chairperson and Professor, Department of Accounting and Business Law, Cleveland State University, Ohio, USA

Prof. Richard Westin
University of Kentucky, Lexington, USA

Prof. Dr. Kurt Deketelaere
Professor of Law, Faculty of Law, University of Leuven, Belgium;
Visiting Senior Fellow, Institute of Advanced Legal Studies, University of London, United Kingdom;
Visiting Professor, Division of Law, Macquarie University, Sydney, Australia.

The Integration of Environmental and Energy Considerations in EC Transport Policy Through Tax Instruments

Closing Remarks
(Venue: Henry Lawson Room)

Observation and Discussion about the Proceedings

Hope Ashiabor
Senior Lecturer, Division of Law, Macquarie University, Sydney, Australia.

Mr Hope Ashiabor
Senior Lecturer
Macquarie University,
Division of Law,
Department of Business Law,
Sydney, NSW 2109,
AUSTRALIA

Telephone: +(61) - 2 - 9850 8457
Facsimilie: +(61) - 2 - 9850 9952
Email: hope.ashiabor@mq.edu.au.

Ms Jenny Shedden
Administrative Assistant
Macquarie University,
Division of Law,
Sydney, NSW 2109,
AUSTRALIA

Telephone: +(61) - 2 - 9850 7061
Facsimilie: +(61) - 2 - 9850 7686
Email: jenny.shedden@law.mq.edu.au.