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National policies for resource efficiency and waste management : structures, impacts, and deficits
(2015)
Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy
(2015)
This chapter discusses the question of ecologically differentiated value added taxes (VAT) as a tool to overcome tax-related cognitive barriers by connecting to an existing tax system. This is elaborated along several aspects: (a) The role indirect of consumption taxes for the economy, (b) the legal issues of the VAT system, (c) the EU harmonization efforts in this context, (d) the distributional implications of value added taxes. Following this, the chapter develops a proposal for a VAT reform (e). To this end, it looks at potential and existing differentiations between sectors, products and services, and product and service groups and turns to those consumption areas that are widely identified as particularly resource and carbon intensive and sets out how a harmonization of the overall system and an ecological differentiation in single consumption areas could be brought together. Potential impacts and effects are briefly discussed (f) and some conclusions are drawn (g). The subject addressed in the chapter is relevant from a policy perspective but mainly descriptive: It does not use innovative qualitative and quantitative tools.
Water is a basis for life and ecosystem health. And water, especially in regions affected by water scarcity, is a highly contested and politicised natural resource. The state-of-the-art in sustainable water resources management requires collaborative approaches that foster the integration of conflicting interests of multiple stakeholders. Achieving integration in complex and contested real life situations however remains a major challenge. Boundary work can facilitate this ambitious goal. This study evolves boundary work science to improve collaboration in the water sector. It develops a framework for boundary work that enables understanding, structuring and approaching barriers for collaborative water resources management. A case study from the Garden Route region, South Africa gives a grounded basis for the conceptual developments and further provides in-depth insights into reasons and obstacles for collaborative water resources management in a contested local case. The case study serves both: An intrinsic analysis of a conflictive case, and conceptual developments to the boundary work framework - tested against local realities.
Technical summary
(2015)