General programme

DEPARTMENT OF LAW, POLITICAL AND INTERNATIONAL STUDIES

23rd GLOBAL CONFERENCE
ON ENVIRONMENTAL TAXATION

GREEN GROWTH CHALLENGE

SEPTEMBER 21-24, 2022

Aula Magna, Aula dei Filosofi, Aula I
Via Università 12, Parma

GENERAL PROGRAMME

Wednesday, September 21

13:00-13:30
Aula magna
Conference opening

Opening remarks by Prof. Paolo Andrei
Rector, University of Parma
Prof. Giovanni Francesco Basini
Director, Department of Law, Political and International Studies,
University of Parma
Alberto Comelli, Conference Chair
Cesare Azzali
President of the European College of Parma Foundation
Pasquale Pistone
Academic Chairman of IBFD
Secretary General, European Association of Tax Law Professors
Kreiser Award for Environmental Taxation
Young Researcher Award for Environmental Taxation

13:30-15:00
Keynote session 1

New Constitutional keywords: reasoning about future and sustainability
Antonio D’Aloia (13:30-13:50)
Full Professor of Constitutional Law,
University of Parma (Italy)
Green growth and a just transition: how the hinterlands could benefit from natural resource taxation
Mikael Skou Andersen (13:50-14:10)
Full Professor of Environmental Policy Analysis, Aarhus University (Denmark)
European Green Deal and the role of taxation
Carola Maggiulli (14:10-14:30)
Head of the Energy Taxation and other Environmental taxes, European Commission (Belgium)

15:30-17:00
Parallel sessions 1, 2 and 3

Session 1
Carbon tax and carbon pricing
(Aula Magna)
Moderator

Tatiana Falcão
Coalition of Finance Ministers for Climate Action, World Bank,
African Tax Administration Forum
How to Design a Socially Fair and Politically Acceptable Carbon Tax in Belgium?
Audric De Bevere
PhD Student in Public Economics,
Université Saint-Louis, Bruxelles (Belgium)
Developments and Setbacks on Carbon Taxation in Brazil
Denise Lucena Cavalcante
Full Professor of Tax Law, Federal University of Ceará (Brazil)
Leader of the Environmental Taxation Research Group
An Afro-Centric Approach to Carbon Taxation
Lee-Ann Steenkamp
Senior lecturer in tax, Stellenbosch University
Extraordinary Professor of Tax, University of South Africa (UNISA)
The construction of a carbon tax in China
Yan Xu (Deborah)
China University of Political Science and Law

Session 2
Energy Taxation
(Aula dei Filosofi)
Moderator

Janet Milne
Professor of Law, Director of the Environmental Tax Policy Institute
Vermont Law School (USA)
The Energy Taxation Directive Reform and the promotion of Advanced Biofuels
Álvaro Antón
Associate Professor of Tax Law, CEU Cardenal Herrera University (Spain)
Energy Prices and Distributional Effects: the Role of Taxes and Subsidies
Rossella Bardazzi
Associate Professor of Macroeconomics, University of Florence (Italy)
Francesca Gastaldi
Associate Professor of Public Finance, University of Rome Sapienza
Italian Parliamentary Budget Office
Francesca Iafrate
Research Fellow, University of Florence (Italy)
Rosaria Vega Pansini
Italian Parliamentary Budget Office
Maria Grazia Pazienza
Associate Professor of Public Finance, University of Florence (Italy)
Corrado Pollastri
Italian Parliamentary Budget Office
Impact of an Energy Taxation Reform on Italian Corporations: Simulation Results using the ISTAT-MATIS.b Model
Cristina Brandimarte
Senior Researcher at the Italian National Institute of Statistics (ISTAT) (Italy)
Antonella Caiumi
Senior Research Officer at the Italian National Institute of Statistics (ISTAT) (Italy)
Analysis of Energy Taxation in the EU and Spain
Teresa Puchol Tur
PhD Student in Law, Political Science and Criminology, University of Valencia (Spain)

Session 3
Transport Taxation
(Aula I)
Moderator
Marta Villar
Full Professor of Financial and Tax Law, University of San Pablo-CEU, Madrid (Spain)
Academic of the Spanish Royal Academy of Jurisprudence and Legislation
Green Growth Transportation: Policies affecting Electric Vehicle Adoption in the U.S. and Europe
Roberta Mann
Mr. & Mrs. L.L. Steward Professor of Business Law, University of Oregon (USA)
Diane Kraal
Senior Lecturer at the Monash Business School, Monash University (Australia)
Aligning Transport Taxes with External Costs: Is It Possible? European Efforts in Transport Sector
Marina Bisogno
Marie Curie Fellowship, University of San Pablo-CEU, Madrid (Spain)
The Necessary Reduction of Dependence on Fossil Fuels of Vehicles in Brazil
Denise Lucena Cavalcante
Full Professor of Tax Law, Federal University of Ceará (Brazil)
Leader of the Environmental Taxation Research Group
Edison da Silva Medeiros Junior
LL. M. Candidate, Federal University of Ceará (Brazil)
Business Fleets the Pathway to the Uptake of Battery Electric Vehicles
Anna Mortimore
Griffith University (Australia)
Diane Kraal
Senior Lecturer at the Monash Business School, Monash University (Australia)

17:15-17:35
Parma University’s Choir Concert
Aula dei Filosofi

17:35
Welcome cocktail
Parma University (Via Università 12)

20:00
Performance of Simon Boccanegra
(music by Giuseppe Verdi, version for Venezia, 1857; opera from the libretto by Francesco Maria Piave and Arrigo Boito)
Parma Opera Theatre
(Strada Garibaldi 16/A)

Thursday, September 22

9:00-10:30
Parallel sessions 4, 5 and 6

Session 4
Carbon Tax and Carbon Pricing 2
(Aula Magna)
Moderator
Hope Ashiabor
Associate Professor, University of New South Wales (Australia)
A Proposition for a Multilateral Carbon Tax Treaty
Tatiana Falcão
Coalition of Finance Ministers for Climate Action, World Bank,
African Tax Administration Forum
Comparing the Efficacy and Effectiveness of Carbon Pricing Instruments:
a Global Assessment
Edwin van der Werf
Environmental Economics and Natural Resources Group
Associate Professor, Wageningen University, The Netherlands
Changjing Ji
PhD candidate, Center for Energy and Environmental Policy Research,
Beijing Institute of Technology (China)
Suphi Sen
Environmental Economics and Natural Resources Group
Assistant Professor, Wageningen University, The Netherlands
Social Justice and Carbon Pricing in Times of Multiple Crises
Sven Rudolph
Policy Advisor for Climate and Energy Policy, Institute for Church and Society (Germany)
Elena Aydos
Senior Lecturer, Newcastle Law School, University of Newcastle (Australia)
Takeshi Kawakatsu
Professor of Public Finance
Kyoto Prefectural University (Japan)
South Africa’s Carbon Tax: Contra Simpliciy?
Kenneth Richards
Professor of Environmental Economics and Policy, O’Neill School of Public and Environmental Affairs,
Indiana University (USA)
Andrew Gilder
Lawyer, Director of Climate Legal, South Africa
Lee-Ann Steenkamp
Senior lecturer in tax, Stellenbosch University
Extraordinary Professor of Tax, University of South Africa (UNISA)

Session 5
Green Tax Reforms
(Aula dei Filosofi)
Moderator
María Amparo Grau Ruiz
Full Professor of Financial and Tax Law, Complutense University of Madrid (Spain)
Member of United Nations Subcommittee on Environmental Taxation Issues
Guiding Principles to Green a Spanish Tax Reform
Marta Villar
Full Professor of Financial and Tax Law, University of San Pablo-CEU, Madrid (Spain)
Academic of the Spanish Royal Academy of Jurisprudence and Legislation
Xavier Labandeira
Full Professor, University of Vigo (Spain)
Director of Economics for Energy
Green Tax Reform in China, from a “Pollution Discharge Fee” to an Environmental Protection Tax
Yanmin He
Associate Professor, Otemon Gakuin University, Osaka (Japan)
Jingfei Che
Research Fellow, Institute of Economic Research, University of Kyoto (Japan)
A Global Climate Wealth Tax to fund a Worldwide, Just Transition
Vanessa Fetter
Bachelor and Master in accounting, Pennsylvania State University (USA)
The Concept of Waste for the Purpose of its Possible Taxation: the Italian Experience
between European Profiles and Possible Comparisons
Alessia Marano
PhD Student in Tax Law, University of Catania (Italy)

Session 6
Environmental Tax Policy
(Aula I)
Moderator
Aldo Ravazzi Douvan
Italian Ministry of Ecological Transition and Ministry of Sustainable Infrastructures and Mobility – Sogesid (Italy)
Professor, Luiss Guido Carli University and Roma Tor Vergata University (Italy)
Past-chair OECD Committee on Environment and Taxation
Political Appeal and Administrative Obstacles: Environmental Taxation in Sub-Saharian Africa
Giovanni Occhiali
Development Economist, International Centre for Tax and Development (UK)
Elena Belletti
Head of carbon research at Wood Mackenzie
Diana Szpotowicz
Communications Officer, International Centre for Tax and Development (UK)
A Review of Environmental Fiscal Policy Considerations in Petroleum-Producing Developing Countries
Thuli Mokgele
PhD candidate, University of South Africa (UNISA)
Taxation and Fiscal Policy for a Circular Economy in Australia
Natalie P. Stoianoff
Professor and Director of the Intellectual Property Program, University of Technology Sidney (Australia)
Monique Ratamal
Research Director at the Institute for Sustainable Futures, University of Technology Sidney (Australia)
Steven Liaros
Honorary Associate, University of Sydney (Australia)
Turning Cryptocurrencies Green-Tax Policies that may Accelerate Change
Martyna Jermalonek
Law Graduate, International Tax Law Practitioner (Poland)
Analysis of Illustrative Policy Options for a Scottish Aggregates Levy
Tanzir Chowdhury
Principal Economist, Eunomia Research & Consulting Ltd. (UK)

11:00- 12:30
Parallel sessions 7, 8 and 9

Session 7
Carbon Tax and Carbon Pricing 3
(Aula Magna)
Moderator
Susanne Åkerfeldt
Senior Advisor, Ministry of Finance, Stockholm (Sweden)
Is a Cap-Trade-Tax an Optimal Design for Indonesia Carbon Policy? A Swot Analysis
Firman Tatariyanto
Head of Extensification Development, Directorate of Business Process Transformation,
Directorate General of Taxes (Indonesia)
Nofryanti Nofryanti
Associate Professor of Corporate Reporting and Management Accounting
Pamulang University (Indonesia)
Should the California-Québec Carbon Market be a Model to Emulate?
A Brief Legal Analysis of the Model’s Linking Arrangements
Jacques Papy
Professor, Université du Québec à Montréal (Canada)
Estimating the CO2 Emissions and Revenue Effects of Carbon Pricing: New Evidence from a Large Cross-country Dataset
Anasuja Raj
Economist, Tax Policy and Statistics Division, OECD’s Centre for Tax Policy and Administration
Kurt Van Dender
Tax and Environment Unit, Tax Policy and Statistics Division, OECD’s Centre for Tax Policy and Administration
Mario Pisu
OECD Economics Department on Green Growth and Resource Allocation
Filippo Maria D’Arcangelo
OECD Economics Department on Green Growth and Resource Allocation
Legal Path to a Comprehensive Carbon Pricing System in China
Cao Mingde
Distinguished Professor, China University of Political Science and Law
Vice President, China Association of Environmental Resources Law Research
Director of Climate Change and Natural Resources Law Research Center at CUPL
Xhang Yiran
PhD Student in environmental law, China University of Political Science and Law

Session 8
Circular Economy
(Aula dei Filosofi)
Moderator
Stefan Weishaar
Full Professor of Law and Economics, Groningen University (The Netherlands)
Pay-as-you-throw Charges as the Keystone of Circular Economy (the Spanish Experience)
Pedro Herrera
Professor of Tax and Financial Law, Spanish University of Distance Learning (Madrid, Spain)
Ada Tandazo
Lecturer in Tax Law, Ramón Areces Center of Studies (Spain)
Tax (Dis)incentives for Implementing a Circular Economy in Brazil
Maria Carolina Maldonado Mendoça Kraljevic
Judge at the Federal Administrative Council of Tax Resources (Brazil)
Environmental Taxation Research Group, Federal University of Ceará (Brazil)
Fiscal Challenges and New Tax Instruments for Promoting Circular Economy
Viviana Salerno
PhD Candidate, Suor Orsola Benincasa University (Italy) and University of Vigo (Spain)
Circular Economy and Decarbonization: Economic Effects of Recycling Lithium-Ion-Batteries
Ina Meyer
Senior Economist, Austrian Institute of Economic Research (Austria)
Mark Sommer
Senior Economist, Austrian Institute of Economic Research (Austria)

Session 9
Constitutional and General Environmental Issues
(Aula I)
Moderator
Arthur Maria Ferreira Neto
Associate Professor, Federal University of Rio Grande do Sul, Brazil
The Role of Taxation in the Ecological Transition: the Social and Solidarity Economy Perspective
Giulia Boletto
Associate Professor of Tax Law, University of Pisa (Italy)
Constitutional Support for the Polluter Pays Climate Fund
Tracey M. Roberts
Professor, Cumberland School of Law, Samford University (USA)
From the “Table of Cles” to the Constitutional Reform: a Long Way from the Past to the Future
Carlo Soncini
PhD in Tax Law (Italy)
Taxation of Blockchain Technology Considering its Environmental Effects
Nilay Dayanç Kuzeyli
Post-doc Researcher, University of Antwerp (Belgium)
Lecturer of Tax Law, Business Law and Basic Concepts of Law, Bilkent University (Turkey)

12:30-13:30
Light lunch

13:30-15:00
Parallel sessions 10, 11 and 12

Session 10
CBAM and carbon market
(Aula Magna)
Moderator
Theodoros Zachariadis
Associate Professor, Energy, Environment and Water Research Centre at the Cyprus Institute, 
EAA Scientific Board
European Union Carbon Border Taxation and its Implications to Third Countries
María Amparo Grau Ruiz
Full Professor of Financial and Tax Law, Complutense University of Madrid (Spain)
Member of United Nations Subcommittee on Environmental Taxation Issues
Melih Poyraz
LL.M. Student at Northwestern University (USA)
Carbon Pricing and Carbon Border Adjustment Mechanism: potential and critical aspects
Olimpia Fontana
Adjunct Professor of Macroeconomics, Università Cattolica del Sacro Cuore (Italy)
Mario Albertini Fellow, Centro Studi sul Federalismo
Understanding Sectorial Effective Carbon Rates in LAC vs OECD: Data, Estimates and Directions of Reform
Fernando Navajas
Chair Professor of Economics, University of Buenos Aires (Argentina)
Chief Economist at the Fundaciòn de Investigaciones Economica Latinoamericanas (FIEL)
Hildegart Ahumada
Research Fellow, School of Government, Di Tella University (Argentina)
Director of the Institute of Applied Economics, National Academy of Economic Sciences of Argentina
Santos Espina Mairal
Teaching Assistant, UCEMA University of Buenos Aires (Argentina)
Alejandro Rastelletti
Senior Specialist, Fiscal Management Division, IDB, Colombia
Carbon Markets in Brazil: Legal and Institutional Issues
Paulo Caliendo
Permanent Professor at PUCRS, Porto Alegre (Brazil)
Victória Maltchik Salles Jung
Master Student in Law at the PUCRS, Porto Alegre (Brazil)
Member, Advanced Research Group in Tax Law

Session 11
Green Growth and Green Taxes
(Aula dei Filosofi)
Moderator
Juan Ignacio Gorospe Oviedo
Full Professor of Financial and Tax Law, University of San Pablo-CEU, Madrid (Spain)
Correspondent Academic at the Spanish Academy of Legal Sciences
Environmental Taxation as an Instrument for Economic Growth in Brazil and Developing
Countries
Arthur Ferreira Neto
Associate Professor of Tax Law, Federal University of Rio Grande do Sul (Brazil)
Vice-President of the Administrative Fiscal Court of Rio Grande do Sul
Vice-President of the Institute of Tax Studies (Brazil)
Is there a Room for Green Taxes in Croatia?
Tereza Rogić Lugarić
Associate Professor, Faculty of Law, University of Zagreb (Croatia)
Irena Klemenčić
Research and Teaching Assistant, Faculty of Law, University of Zagreb (Croatia)
Taxation for Green Growth: a Mission-Oriented Approach
Carlos Araujo Leonetti
Professor, Federal University of Santa Catarina (Brazil)
Elena Aydos
Senior Lecturer, Newcastle Law School, University of Newcastle (Australia)
Cristina Oliari
Lawyer, Federal University of Santa Catarina (Brazil)
Greening at Last? Proposals for Greening the Tax System in Belgium
Kris Bachus
Research Manager, KU Leuven University (Belgium)
Wouter Schepers
Senior Researcher, KU Leuven University (Belgium)

Session 12
EU Environmental Approach
(Aula I)
Moderator
Roberta Mann
Mr. & Mrs. L.L. Steward Professor of Business Law, University of Oregon (USA)
Green Hydrogen Still does not have adequate Fiscal Incentives to promote its development as an Energy Vector that Mitigates the EU’s Energy Dependance and Leads us to Climate Neutrality in 2050
María de los Angeles Diez Moreno
Professor of Financial and Tax Law, Madrid Open University (Spain)
Renewable Electricity in the EU – State of Play and Prospects for Regulation
Claudia Kettner
Senior Economist at WIFO (Austria)
Michael Böheim
Senior Economist at WIFO (Austria)
Energy Shock and Environmental Taxation
Elena Briguglio
PhD Student in Business and Law, University of Bergamo (Italy)
Anna Miotto
PhD Student in Business and Law, University of Bergamo (Italy)
The EU VAT Reform from an Environmental Tax Policy Perspective
Stefanie Geringer
Researcher, Department of Tax Law, University of Vienna (Austria)

15:30-17:00
Parallel sessions 13, 14 and 15

Session 13
Carbon Pricing and Carbon Leaks
(Aula Magna)
Moderator
Fernando Navajas
Chair Professor of Economics, University of Buenos Aires (Argentina)
Chief Economist at the Fundaciòn de Investigaciones Economica Latinoamericanas (FIEL)
Carbon Leaks and CBAM
Donatella Baiardi
Associate Professor of Economics, University of Parma (Italy)
Pietro Battiston
Assistant Professor in Economics, University of Parma (Italy)
Carbon Pricing in the European Green Deal: the Challenge of Implementation
Theodoros Zachariadis
Associate Professor, Energy, Environment and Water Research Centre at the Cyprus Institute
EAA Scientific Board
Green with Envy? Carbon Pricing Impacts on the Economic Viability of Green and Blue Hydrogen
Mark Droessler
Senior Analyst, Alberta School of Business (Canada)
Andrew Leach
Associate Professor, Alberta School of Business, University of Alberta (Canada)
CO2 Tax – not in my Backyard
Jacob Ladenburg
Professor in Applied Economics, Technical University of Denmark
Uğur Soytaş
Professor of Economics, Head of the Climate Economics and Risk Management Section,
Technical University of Denmark

Session 14
Critical Issues in Environmental Taxation 1
(Aula dei Filosofi)
Moderator
Mikael Skou Andersen
Full Professor of Environmental Policy Analysis, Aarhus University (Denmark)
Silent Partners: Environmental Taxation and ESG (Environmental, Social and Governance) Perspectives
Janet Milne
Professor of Law, Director of the Environmental Tax Policy Institute, Vermont Law School (USA)
The Integration Between Tax Agencies and Environmental Policy as a Factor in Development and Consolidation of Environmental Taxation in Brazil
Fabrício Barbosa Barros
PhD Student of Law, Federal University of Ceará (Brazil)
Public Prosecutor specialized in Environmental Issues (Brazil)
Managing a Melting Menace: Strategies for Methane Mitigation
Nancy E. Shurtz
Bernard A. Kliks Professor, University of Oregon School of Law (USA)
The Importance of the Subnational Dimension of Development for the Construction of the Sustainable City: for an Inclusive Tax Reform
Lucas Antunes Santos
Professor, Environmental Taxation Research Group, Federal University of Ceará (Brazil)

Session 15
Critical Issues in Environmental Taxation 2
(Aula I)
Moderator
Cristina Trenta
Associate Professor of Tax Law, Örebro University (Sweden)
Member, Expert Group to the EU Observatory on the Online Platform Economy, EU Commission (Belgium)
Multilevel Inconsistencies in Environmental Taxation: some Evidence from the Italian Case
Andrea Zatti
Researcher of Public Finance, University of Pavia (Italy)
Housing Policy and Sustainable Urban Growth
Paulo Carvalho
Brazilian Tax Lawyer, PhD in Public Policy (expected), George Washington University (USA)
The End of Tax Exemption for Solar Energy in Brazil: What Comes Next?
Paulo Caliendo
Permanent Professor at PUCRS University, Porto Alegre (Brazil)
Isabela Weingärtner Welter
Double Degree in Law, PUCRS University, Porto Alegre (Brazil) and University of Parma (Italy)
Green Taxation as a Variable Inducting the Development of the Ecological Existential Minimum
Roney Sandro Freire Corrêa
PhD Student, Federal University Fluminense (Brazil)
Environmental Taxation Research Group, Federal University of Ceará (Brazil)

19:30 Gala dinner
Monumental complex of Saint Paul Cloister (Vicolo delle Asse 5)

Friday, September 23

9:00-10,30
Parallel sessions 16, 17 and 18

Session 16
Carbon tax and carbon pricing 4
(Aula Magna)
Moderator
Jacques Papy
Professor, Université du Québec à Montréal (Canada)
Do We Still Need the Carbon Taxes?
Stefania Scarascia Mugnozza
Researcher, University of Pisa (Italy)
The NRRP as an Opportunity for an Environmental Reform in Italy: focus on Carbon Pricing
Arianna Molinaroli
PhD Student in Tax Law, Sacro Cuore University (Italy)
The Link Between Decarbonization and Deforestation Process: which Role for Tax Measures
Roberta Alfano
Associate Professor of Tax Law, University of Naples Federico II (Italy)
Director of the Summer School in European Environmental Taxation, University of Naples Federico II (Italy)
Alessia Tomo
PhD Student, University of Naples Parthenope (Italy) and Complutense University of Madrid (Spain)
Carbon Pricing in Canada: the Story so far
Lookman Issa
PhD Student in Microeconomics, Brandenburg University of Technology (Germany)

Session 17
General Environmental Issues
(Aula dei Filosofi)
Moderator
Tracey M. Roberts
Professor, Cumberland School of Law, Samford University (USA)
Taxation as a Tool for Urban Regeneration
Marco Allena
Full Professor of Tax Law, Università Cattolica del Sacro Cuore (Italy)
President of the Master’s Degree Course in Law, Università Cattolica del Sacro Cuore (Italy)
China’s Environmental Protection Tax: an Effective Instrument for Strengthening Green Development of Firms
Fei Lin
PhD Student in Taxation, Central University of Finance and Economics (China)
Environmental Planning Institute of the Ministry of Ecology and Environment of China
Ping Gao
Professor and Director of the Tax Department, School of Finance and Taxation, Central University of Finance and Economics (China)
The Contribution of Post-Growth Instruments to Resource Conservation
Bettina Bahn-Walkowiak
Senior Researcher, Wuppertal Institute for Climate, Environment and Energy (Germany)
The Green Growth Challenge
Giulia Giaimis
PhD Student in Business and Law, University of Brescia (Italy)

Session 18
Environmental Tax Subsidies
(Aula I)
Moderator
Mona L. Hymel
Professor of Law, University of Arizona (USA)
Italian Catalogue of Environmentally Harmful and Friendly Subsidies (EHS-EFS) (SAD-SAF):
Main Findings from the Fourth Edition
Environmental Economics Team, Italian Ministry of Ecological Transition
Coordinator: Aldo Ravazzi Douvan (Italy)
Climate-damaging Subsidies in Austria: an Economic and Legal Assessment
of the Status quo and Reform Options
Daniela Kletzan-Slamanig
Senior Economist at WIFO (Austria)
The Italian Catalogue of Environmentally Harmful (and Friendly) Tax Subsidies: 
Knowledge as First Step for the Green Change
Lorenzo Bianchi
PhD in Tax Law, University of Parma (Italy)

11:00-12:30
Parallel sessions 19, 20 and 21

Session 19
Specific Issues in Environmental Taxation
(Aula Magna)
Moderator
Pasquale Pistone
Academic Chairman of IBFD
Secretary General, European Association of Tax Law Professors
Fees for Access to Low Emissions Areas
Juan Ignacio Gorospe Oviedo
Full Professor of Financial and Tax Law, University of San Pablo-CEU, Madrid (Spain)
Correspondent Academic at the Spanish Academy of Legal Sciences
The Role of EU Taxation for a More Sustainable Fashion Industry
Cristina Trenta
Associate Professor of Tax Law, Örebro University (Sweden)
Member, Expert Group to the EU Observatory on the Online Platform Economy, EU Commission (Belgium)
Environmental Taxes and Transport Fuel Consumption Choices
Rossella Bardazzi
Associate Professor of Macroeconomics, University of Florence (Italy)
Maria Grazia Pazienza
Associate Professor of Public Finance, University of Florence (Italy)
Taxation and Sustainability in the ESG (Environmental, Social and Governance) Context: What Perspectives?
Andrea Purpura
Postdoctoral Research Fellow in Tax Law, Università Cattolica del Sacro Cuore (Italy)

Session 20
Country Experiences in Environmental Taxation
(Aula dei Filosofi)
Moderator
Marco Allena
Full Professor of Tax Law, Università Cattolica del Sacro Cuore (Italy)
President of the Master’s Degree Course in Law, Università Cattolica del Sacro Cuore (Italy)
Implications of the New Spanish State Tax on Waste within the Framework of the European Union Goals
Rodolfo Salassa Boix
Associate Professor of Tax and Public Finance Law, Pompeu Fabra University of Barcelona (Spain)
Responding to Rising Global Energy Prices and Harvesting Climate Change Benefits:
a Proposal for Innovative Taxes on Fossil Fuels in Senegal
Jacqueline Cottrell
Environmental Fiscal Policy Consultant, Green Budget Germany
Marie Wettingfeld
Research Associate, Green Budget Germany
Holger Bär
Research Associate, Green Budget Germany
Kai Schlegelmilch
Policy Advisor, Federal Ministry for the Environment, Nature Protection, 
Nuclear Safety and Consumer Protection (Germany)
President and Co-founder of Green Budget Germany
Reforming Export Tariffs to Drive Sustainability in the Cacao Sector in Ivory Coast
Jacqueline Cottrell
Environmental Fiscal Policy Consultant, Green Budget Germany
Marie Wettingfeld
Research Associate, Green Budget Germany
Holger Bär
Research Associate, Green Budget Germany
Kai Schlegelmilch
Policy Advisor, Federal Ministry for the Environment, Nature Protection, Nuclear Safety and Consumer Protection (Germany)
President and Co-founder of Green Budget Germany
Evaluation of the Italian Fiscal Policy on Biodiversity and Natural Capital Conservation
Environmental Economics Team, Italian Ministry of Ecological Transition, Coordinator: Aldo Ravazzi Douvan (Italy)

Session 21
Critical Issues in Environmental Taxation 3
(Aula I)
Moderator
Marina Bisogno
Marie Curie Fellowship, University of San Pablo-CEU, Madrid (Spain)
Planning of wind turbines in Germany
Claudia Stachel
Professor of Business Law and Conflict Management, University of Nürtingen-Geislingen (Germany)
Local Government Competition, Differential Environmental Taxes (Fees) and Pollution Control
Jian Wu
Professor and Doctoral Supervisor, School of Environmental and Natural Resources, Renmin University of China
Ruoxi Pan
PhD Student, School of Environmental and Natural Resources, Renmin University of China
U.S. Climate Change Policy in Peril: the Impact of the U.S. Supreme Court’s Decision 
Striking Down EPA Climate Regulation
Mona L. Hymel
Professor of Law, University of Arizona (USA)
A Comparative Study on the Taxation of Waste Disposal in Europe
Merve Ergun
PhD Student in Civil Law and Constitutional Legality, University of Camerino (Italy)

12:30-13:30
Light lunch

13:30-14:30
Aula magna
Keynote session 2
CBAM: the way ahead
Susanne Åkerfeldt (13:30-13:50)
Senior Advisor, Ministry of Finance
Stockholm (Sweden)
Towards a Green Transition – Proliferation of Decarbonization Policies, Carbon Leakage and Linking
Stefan Weishaar (13:50-14:10)
Full Professor of Law and Economics
Groningen University (The Netherlands)
How is US Climate Policy Like Dog Training
Roberta Mann (14:10-14:30)
Mr. & Mrs. L.L. Steward Professor of Business Law, University of Oregon (USA)

14:30-15:00
Closing remarks
by Prof. Alberto Comelli, Conference Chair
Announcement of GCET24

15:30-17:30
Guided tour of Parma
(Pilotta Museum and Farnese Theatre)

20:00 Dinner
Restaurant Il Tribunale, Vicolo Politi 5

Saturday, September 24

9:30-11:30
Guided tour of Parma
(Cathedral and Baptistery)