bluuebunny/crossref_metadata_2025_split huggingface dataset:
General Product Safety Law
Authors: Asif Jalil 
Published: November 2023

Abstract
The Council of Ministers having adopted the Product Liability Directive10 in 1984, in 1992 the EU followed this with a General Product Safety Directive11 which sought to introduce a community-wide obligation to ensure the safety of consumer products. The ostensible rationale for the first General Product Safety Directive was the harmonization of national laws and thereby the removal of barriers to trade and distortions to competition within the EU. However, the 1992 Directive was found to be unsatisfactory in a number of respects, and the review of its operation required as one of the terms of the Directive led to proposals for significant revision.
Practical Aspects of Healthcare Product Liability Litigation
Authors: Acratopulo Julian , McConnell Dr Alexandra 
Published: November 2023

Abstract
There has been a shift in the landscape for healthcare product liability litigation in recent years. Intensifying media scrutiny of the pharmaceutical industry generally and, in particular, on risks associated with drugs,1 combined with a new scope for regulatory investigations and fines for non-compliance,2 procedural refinements within the EU facilitating group litigation, and the influx of the US plaintiffbar to the UK mean that there is significant potential scope for pharmaceutical litigation.
The limits of constitutionalism in the Muslim world: History and identity in Islamic law
Authors: Emon Anver M 
Published: November 2023

Abstract
In the fields of constitutional law and human rights, protection from discrimination on religious grounds is a significant concern. Constitutions around the world protect religious liberty and conscience, as do various human rights documents. However, sometimes these same constitutions have limiting phrases that also raise human rights concerns. For example, constitutions in the Muslim world, while protecting religious freedom and conscience, also state that no law can violate Shari’a principles. If one defines Shari’a to include the historical tradition that discriminated on religious grounds, a conflict arises between upholding Shari’a and protecting religious freedom.
Recognition without empowerment: Minorities in a democratic South Africa
Authors: Murray Christina , Simeon Richard 
Published: November 2023

Abstract
The new democratic South Africa, the result of the transition in the early 1990s from the minority-dominated apartheid regime to a democratic “non-racial” and “non-sexist” regime, has proudly proclaimed itself to be a “rainbow” nation, united in its diversity. These words encapsulate the victory of the African National Congress (ANC), for which a non-racial South Africa was a central aspiration. But many observers of the transition have thought that managing diversity would be a fundamental challenge to the new nation.
Restructuring Taxes To Sustain Our Twenty-First Century Civilization
Authors: Brown2 Lester R 
Published: November 2023

Abstract
Our global economy is outgrowing the capacity of the earth to support it, moving our early twenty-first century civilization ever closer to decline and possible collapse. In our preoccupation with quarterly earnings reports and year-to-year economic growth, we have lost sight of how large the human enterprise has become relative to the earth’s resources. A century ago, annual growth in the world economy was measured in billions of dollars. Today it is measured in trillions.
Gradual Introduction Of Coercive Instruments In Climate Policy
Authors: Thalmann Philippe , Baranzini1 Andrea 
Published: November 2023

Abstract
Although the literature has demonstrated at length that carbon taxes are an effective and efficient instrument for meeting an emissions reduction target, their implementation proves extremely difficult. In addition, those countries that managed to introduce a carbon tax set it at ineffective low levels and/or exempted large parts of the economy and of the emitters (see for example, Baranzini et al., 2000). However, when exemptions are granted in exchange for equivalent abatement commitments, effectiveness can still be obtained. Such combinations of a carbon tax with voluntary approaches (VAs) can achieve acceptance. Acceptance is the key problem of carbon taxes. This chapter is about acceptance building, ie devising a mechanism for the gradual preparation of the population and the economy in order to implement a carbon tax. It draws on experiences in Switzerland, where voluntary approaches were combined with a carbon dioxide (CO2) tax. Several aspects make the Swiss approach interesting. First, Switzerland is characterized by a high level of direct democracy. For instance, the electorate voted several times on fuel and energy taxes. A first draft of the CO2 Law, which provided for an unconditional tax, was completely redrafted after wide consultation, and the final draft was subject to voluntary referendum, but this popular right was not used, indicating a potentially relatively large acceptance of the CO2 Law.
Economic Instruments In Australia—The Path Ahead
Authors: Burton1 Dr Mark 
Published: November 2023

Abstract
The recent Australasian experience with respect to the introduction of economic instruments presents a bleak picture—the proposal for an energy tax in New Zealand was abandoned at the last hurdle, while in Australia such a proposal has not even been taken seriously.2 What is surprising about this is that the Australian public consistently express concern regarding the environment in opinion surveys.3 In the light of such evidence, it is easy to adopt a conspiracy theory akin to that propounded by public choice theory 4—interest groups buy political support for legislative programmes which are contrary to the public interest. Thus, Hamilton identifies the ‘greenhouse mafia’ and their access to the highest levels of the Australian government.5 Similarly, institutional theory suggests that interest groups and government form fluid strategic alliances which advance their respective interests in a dynamic public policy environment in which a myopic public is disengaged.6 Certainly, such accounts have sufficient truth in them to seem plausible, Tom De Lay and Jack Abramoff 7 being just two examples of public choice theory achieving some descriptive accuracy.
New Instruments On Old Turf: The Institutional Challenges Of Environmental Taxation
Authors: Miln1 Janet E 
Published: November 2023

Abstract
When the environmental movement started in the United States, the federal government turned first and foremost to regulatory regimes, such as the Clean Water Act2 and the Clean Air Act.3 For the last three decades, however, the United States has also used its federal tax code to pursue environmental goals. In 1978, Congress created the tax on gas-guzzling cars.4 In 1980, it designed excise taxes on chemicals to help finance the Superfund.5 In 1989, it enacted an excise tax on ozone-depleting chemicals.6 In recent years, it has increasingly used tax expenditures to encourage environmentally beneficial behaviour. The Energy Policy Act of 2005,7 for example, created or expanded numerous tax incentives to promote the use of alternative energy and to encourage energy conservation.8 In fiscal year 2006 alone, far more than US$4 billion in tax incentives for environmentallyrelated behaviour flowed through the tax code9—the equivalent of more than half of the US$7.6 billion annual budget for the Environmental Protection Agency (EPA).10 Environmental taxation is a hybrid discipline, combining both environmental policy and tax policy, yet tax matters are clearly in the hands of tax authorities. The tax measures mentioned above fall under the primary jurisdiction of the taxwriting committees in Congress, the Department of Treasury (Treasury) and Treasury’s Internal Revenue Service (IRS), not the environmental committees, the EPA, or the Department of Energy. The tax committees are setting environmental policy and the tax agents are administering it, bringing new environmental instruments onto the old tax turf.
Coordinating Energy Taxes With The EU Emission Trading System
Authors: Soares* Claudia Dias 
Published: November 2023

Abstract
The regulatory framework that governs the production and consumption of energy in the European Union is based on Council Directive (EC) 2003/96 which deals with the taxation of energy products,1 and Council Directive (EC) 2003/87 which establishes a scheme for greenhouse gas emissions trading within the Community.2 The simultaneous application of these Directives raises potential problems both for the energy sector and energy-intensive industry. The cumulative implementation of both instruments was made politically feasible by the absence of an effective energy taxation regime for energy-intensive companies. The stringent implementation of these regulatory regimes is, however, giving rise to emerging problems. The potential regulatory overlap should be addressed through general guidelines. However, the Community environmental state aid guidelines (2001/C 37/03) do not specifically address this problem. At the time these guidelines (hereinafter ‘Community Guidelines’) were adopted (2001), the Emission Trading Directive (EC) 2003/86 had not yet been adopted. Consequently, they do not contain explicit provisions for a state aid assessment of tax exemptions specifically given to installations within the trading scheme.
The Political Economy Of Taxes And Emissions Trading In Australia’s Climate Change Policies
Authors: Ashiabor Hope , Blazey Patricia , Connors Ben 
Published: November 2023

Abstract
Australia has been on the horns of a dilemma in fashioning a robust policy response to the threat of global warming. The irony is that such a response is in its interests as several reports have highlighted the fact that it is particularly vulnerable to rising temperatures, as it contains the largest desert region in the southern hemisphere, with 70 per cent of its land mass being arid or semi-arid.2 Four factors have been responsible for this dilemma. First, it is a net exporter of energy—indeed it is the fourth largest exporter of coal in the world, and has about 40 per cent of the world’s uranium reserves, which also accounts for its second largest energy export, and substantial reserves of natural gas—supplying an estimated 8 per cent of the world’s liquefied natural gas.3 In terms of oil production, whilst this has been on the decline over the years, making it a net importer of crude oil, its domestic reserves still account for about a third of its energy supplies. Secondly, in global terms, Australia accounts for 1.5 per cent of the world’s greenhouse gas
Taxation And A Clean And Healthy Environment: A Case Study Of The Mining Of Titanium In Kenya
Authors: Waris* Attiya 
Published: November 2023

Abstract
We are in the era of environmental activism.2 The upper atmosphere’s ozone layer is threatened by depletion,3 there is the risk of global warming and chemical pollution continues virtually unabated. To cite a few statistics, as far back as 1994 it was stated that the earth is losing 3,000 square metres of forest and 1,000 tons of topsoil every second.4 However, with continuing industrialization, known mineral sources are being depleted and mineral deposits that were easily and cheaply extractable are becoming exhausted. With rising prices of these minerals and their increased utility, the economic potential of mineral deposits in previously unexplored areas has led to an increase in mining interest in developing countries. Mining activity is well recognized as being an activity that changes an environment. No form of rehabilitation can ever put the land back into the position it was in before the mining took place. The mining process harms the environment in diverse ways including the excavation process, where the removal of the soil changes the structure of the land and removes flora and fauna as well as requiring the resettlement of people. The actual extraction process of the mineral also often requires chemicals or other additives to the soil that may destabilize inert minerals or, in extreme cases, cause radioactivity. This activity harms the people, animals, and vegetation, not only through their inevitable displacement but also by harming their health and at times causing death.
An Analysis Of The Effectiveness And The Side-Effects Of The German Wastewater Fee Law
Authors: Böhm1 Monika , Williamson2 Richard L 
Published: November 2023

Abstract
It is virtually an article of faith among economists and many other policy analysts that taxes or fees on pollution emissions have the potential to bring about environmental benefits at lower cost than command-and-control approaches.3 However, the details are critical. The establishing law and its implementing regulations and practices must ensure that the fees cover both the concentration and the quantity of the pollutants of greatest concern. The fees must be set high enough to have the desired ‘steering’ effect. Put differently, it must serve to induce polluters to undertake investments to reduce pollution if economically warranted, but not be so high as to have serious consequences for important sectors of the economy. Potential adverse side-effects from the imposition of such a scheme must be considered. Less frequently mentioned are beneficial side-effects. In this chapter, we report on the actual effects, both adverse and beneficial, of one such statute that imposes fees on pollutants contained in wastewater discharges, the German Abwasserabgabengesetz.4 Germany is an important country in its own right, but in comparative environmental law, it is especially relevant to North American observers because it is the country that utilizes the civil law system that is otherwise most similar to that of the United States and Canada: a democracy, a federation,5 a major industrial
Subsidy Impact Assessments And Subsidy Monitoring: Opportunities To Advance The Reform Of Environmentally Harmful Subsidies In Germany
Authors: Rave1 Tilmann 
Published: November 2023

Abstract
The need to reform environmentally harmful subsidies (EHS) has been repeatedly demanded in a number of policy documents on the European level, like the Broad Economic Policy Guidelines of the Council of the European Union, the sixth Environmental Action Programme of the European Commission, and the EU-Sustainability Strategy. Yet, despite of the influence of EU policy making on the financial and environmental policies of the Member States (notably EU state aid control) it is mostly up to national and regional policy-makers to realize fiscal and ecological sustainability goals more effectively. Some European countries seem to be more advanced in institutionalizing a kind of ‘green budgeting’ (especially some of the Scandinavian countries and the United Kingdom), but substantial progress has still to be achieved in most other European countries, including Germany.
Tax Reform As If Sustainability Mattered: A Policy Analysis To DemonstrAte The Viability Of Environmental Tax Shifting In Vancouver’S Sustainability Precinct
Authors: Dickson1,2 Mathew 
Published: November 2023

Abstract
Enclosed on the north by mountains, the west by ocean and on the east and south by the Agricultural Land Reserve and the US border, the City of Vancouver (hereinafter ‘Vancouver’) exists in a very confined region and, by nature, has become a compact city. These geographical constraints, particularly in the downtown/ central area, have forced Vancouver to move increasingly towards more concentrated development strategies. Perhaps the most successful and seminal in providing Vancouver with an endorsed policy direction was the Central Area Plan (CAP). This plan encouraged ‘living first in downtown’ by redeveloping high density neighbourhoods on remediated brownfield sites, enhancing local transit and reducing the need for transportation trips and commuting.3 Despite CAP’s success, which has resulted in a downtown population increase of 40,000 to 60,000,4 per capita resource consumption continues to increase, placing a strain on both municipal services and the surrounding natural environment. Vancouver’s ecological footprint is now 19 times its area and rising.5 Additionally, over the past decade, Vancouver’s industrial land base had consistently shrunk, reaching a low of 6 per cent in 1995.6 This shrinkage, and subsequent decline in job availability, has contravened CAP’s goals as greater numbers of residents have to commute or move out of Vancouver in search of work. These repercussions have caused Vancouver to consider developing a 223 hectare (550 acre/24 million ft2) parcel of vacant and/or largely underutilized urban land.7 This land, now known as The False Creek Sustainability Precinct (hereinafter ‘Precinct’), is well located in relation to the downtown area and has direct train links and port access. In 1999,
Estonian Ecological Tax Reform Successfully Launched
Authors: Lüpsik1 Silja 
Published: November 2023

Abstract
Fiscal policy has become an integrated component of promoting environmental sustainability in Estonia. In July 2005, the Estonian government agreed on the principles of the Ecological Tax Reform (ETR). This reform attempts to follow the successful examples of Sweden, Finland, and several other EU countries in making changes to their existing tax systems in order to support environmental protection initiatives. The goal of the proposed reform is to shift from using employment taxes and to adopt environmental taxes. By doing this, the regulator increases the value of environmental resources, promotes their efficient use, and reduces environmental harm caused by industry and the increasing use of private transport. More specifically, the initiated tax reform aims at increasing environmental resources and pollution charge rates and affects product and service prices. As a result, this reform is expected to encourage innovation, as well as stimulating economic development through production process efficiencies and energy saving. Along with the increased taxes on consumer goods and services, the personal marginal income tax rate has been reduced, which, combined with higher income tax allowances, results in increased household disposable income.2 The reform attempts to initiate individual behavioural change by encouraging less consumption and the efficient use of goods and services which have a relatively high environmental impact (such as electricity, and motor and heating fuels).
Marketing Market-Based Environmental Policy Instruments: The Case Of The Uk Climate Change Levy And The German Ecotax Reform
Authors: Cottrell1 Jacqueline 
Published: November 2023

Abstract
This chapter sets out to investigate ways of improving the political acceptance of environmental taxation—and more generally, other kinds of market-based instruments—based on the analysis of two case studies, the Environmental Tax Reform (‘Ecotax’) in Germany and the Climate Change Levy (CCL) in the United Kingdom. While the Ecotax was—and still is—poorly received, particularly by industry and the media, the CCL has been largely ignored. I contend that the reasons for this difference may well provide the policy-maker with several lessons for the future as regards the political acceptance of market-based instruments and other environmental fiscal reforms. There are several reasons why these two instruments lend themselves well to a comparison. First, they are similar instruments in many respects: both are a tax on energy; both incorporated special conditions and clauses to alleviate industry’s concerns as regards competition; both are classical examples of revenue-neutral taxes, taxes which incorporate an environmental tax shift from tax on ‘goods’ (in both cases, labour) to tax on ‘bads’ (energy use). Secondly, they were both implemented around the time of the steep rise in crude oil prices in autumn 2000, and so, to some degree at least, in a similar climate, where sensitivity towards energy prices was relatively high. Thirdly, the societies of Germany and the United Kingdom are also relatively similar, although knowledge of environmental issues is higher in Germany than in the United Kingdom, and the structure of the two economies is not as different as often supposed.2 A final and more personal justification for this comparison is that this study draws on my earlier research comparing the instruments themselves, and on an international conference organized by Green Budget Germany to investigate the two instruments, ‘Ecotaxes in Germany and the United Kingdom: A Business View’.
Market-Based Policies For Renewable Energy Source Electricity: A Comparative Evaluation
Authors: Duff* David G , Green† Andrew J 
Published: November 2023

Abstract
Around the world, countries face a number of concerns about electricity production, including greenhouse gas emissions, air pollution, reliance on foreign energy sources, and adequacy of supply. In order to address these concerns, governments have increasingly attempted to foster the development of so-called ‘new’ renewable sources of electricity: geothermal, solar, wind, and tidal or wave power. Although generation of electricity from these energy sources still accounts for a minuscule percentage of global electricity production,1 growth rates in energy supplied by these sources (particularly solar and wind) since 1971 greatly exceed growth rates for other sources of energy.2 More importantly, the use of new renewable source electricity varies considerably among different countries, suggesting that public policies can have a significant impact on the development and diffusion of renewable energy technologies.3 In order to encourage the production of electricity from these new renewable sources, governments have attempted to rely on various kinds of policy measures. In some countries, environmentally-related taxes like the United Kingdom’s Climate Change Levy operate to discourage the use of non-renewable energy and thereby encourage the production of electricity from new renewable sources. Other countries have sought to encourage the development of new sources of renewable energy through subsidies in the form of direct grants or low-interest loans or tax-delivered subsidies in the form of deductions or credits. Yet other jurisdictions have established guaranteed prices or ‘feed-in tariffs’ at which renewable energy can be sold to electricity distributors, or have adopted ‘renewable portfolio standards’ specifying that electricity distributors must obtain a stipulated quantity or percentage of electricity from renewable sources within specified periods. In addition to these measures, the development of new renewable energy sources has also been encouraged through voluntary targets for production or consumption. Not surprisingly, perhaps, most countries employ several of these instruments.