Senior Advisor, Ministry of Finance
Susanne Åkerfeldt has close to 30 years of governmental experience in managing projects on energy and
environmental policy design. Her key focus has been to ensure the use of cost-efficient policy measures on
the road towards a sustainable, low-carbon and resource-efficient society. She has been instrumental in fine-
tuning the design of the Swedish carbon tax since the 1990s as well as pursuing green tax reforms. Her
coordination work has included a wide range of extensive projects analyzing and designing economic
instruments on energy and environmental policy, both nationally and at EU level. One of her major projects
during recent years has been analysing the legal and practical feasibility of a Carbon Border Adjustment
Mechanism as an effective tool to avoid carbon leakage. From January 2021 until August 2022 she has been
on leave from the Swedish Ministry of Finance, working as a policy officer at the European
Commission/Directorate-General for Taxation and Customs Union. She’s been part of the team handling the
Carbon Border Adjustment Mechanism file, being the lead drafter of the legal text of the Commission
Over the years Susanne has served as Sweden’s lead EU negotiator on energy and climate taxation issues
and has worked extensively to improve and coordinate the design of EU tax and state aid legislation to better
reflect the Polluter Pays Principle and to encourage Member States to use environmental taxes. She is also
extensively engaged in global climate policy within the framework of the UN, with a focus on creating better
policies for emerging and developing economies, as well as within the World Bank Group’s Coalition of
Finance Ministers for Climate Action. She is the co-coordinator of the Subcommittee of Environmental Tax
Issues under the UN Tax Committee during its 2021-2025 mandate and served as an expert in that committee
during its 2017-2021 mandate, as a lead drafter of core chapters in The UN Handbook on Carbon Taxation.
Susanne is an experienced international speaker and panellist and has taken part in a number of previous
GCET conferences. She was the recipient of the 2020 Kreiser Award in recognition of her engagement and
expertise contributing to the advancement of environmental taxation around the world. She has a LL.M. from
the University of Uppsala and followed the standard Swedish step-by-step judicial career within the general
court system before starting her career at the Ministry of Finance.
Full Professor of Constitutional Law,
University of Parma, Italy
Antonio D’Aloia is full Professor of Constitutional Law at University of Parma. He teaches also Biolaw and
Artificial Intelligence Law. He founded and coordinates University Center for Bioethics, and for years he has
been working on the issues of sustainability, ecological transition, intergenerational justice, ethical and legal
implications of scientific and technological progress (artificial intelligence, neuroscience and law, ethics of
genome editing), equality policies. He has been a government consultant in various sectors, as European
policies, social and territorial cohesion. He’s member of GEIG (Global Ecological Integrity Group),
international network of scholars who deal with the problems of ecological integrity and environmental
protection. Author of over 200 publications, he’s a member of the scientific committees of numerous legal
Head of the Energy Taxation and other Environmental taxes, European Commission, Belgium
Carola Maggiulli is a EU Commission official since 30 years, head of the sector in charge of Energy Taxation, other Environmental taxes and FTT in DG TAXUD, is a senior economist specialised in financial and monetary economics as well as public economics. After 10 years involvement in direct taxation files – corporate taxation and tax competition – she is working on indirect taxation. She was in charge of the Financial Transaction Tax proposal since the beginning of the legislative process. Since some years, she is in charge of the analysis and policy proposal related to the harmonised Energy Tax in the EU and the analysis of environmental taxation.
Apart from its duties as Commission official, she has given and regularly gives lectures in specialised taxation seminars in different Universities (Yale, Louvain, Bologna, Metz, Napoli..) and is the author of several specialised articles.
Professor Emerita, University of Oregon School of Law in Eugene, Oregon, USA
Roberta Mann is Professor Emerita at the University of Oregon School of Law in Eugene, Oregon, USA. Before entering academia, she worked as an attorney-advisor for the Chief Counsel of the US Internal Revenue Service and as legislation counsel for the US Joint Committee on Taxation. She has attended the GCET too many times to count, beginning in 2002 with the conference held in Vermont. Her scholarship focuses on the intersection of tax law and environmental issues. Career highlights include serving on the National Academy of Science panel on the Effects of U.S. Tax Policy on Greenhouse Gas Emissions in 2011 and serving as the ATAX Fellow at the University of New South Wales in 2018. She is a graduate of Georgetown University Law Center (LLM Taxation) and Arizona State University College of Law (JD).
Mikael Skou Andersen
Full Professor of Environmental Policy Analysis, Aarhus University, Denmark
Mikael Skou Andersen is full professor of environmental policy analysis at Aarhus University’s Department
of Environmental Science (Denmark). He is member and vice chair of the Scientific Committee of the
European Environment Agency (EEA).
Mikael Skou Andersen’s research interests are at the interface of comparative environmental politics and
environmental economics, with a long-standing specialization on environmental taxation issues. His research
has frequently been interdisciplinary, connecting policy, law and economics with competencies and models
from the natural sciences and engineering, aiming to inform policy making. E.g. based on the EVA model
and NordicWelfAir research project, figures for the external costs of air pollution are regularly provided to
Mikael Skou Andersen is co-editor of ten international books, including “Climate Governance across the
Globe: Pioneers, Leaders and Followers” (Routledge 2020), and of a special issue section in ‘AMBIO – A
journal of environment and society’ (1/2022) surveying efforts in nine littoral states to limit agricultural
nutrient pollution of the Baltic Sea.
Mikael Skou Andersen has contributed to numerous reports and papers for European institutions and
international organizations, including “Green taxation and other economic instruments: Internalising
environmental costs to make the polluter pay” (European Commission 2021) and “Green Fiscal Reforms –
Strengthening Inclusion and Facilitating the Green Transition” (World Bank 2022). Mikael Skou Andersen
was PI of the recent Nordic Cooperation funded NOWAGG project (2017-21) “New Nordic Ways to Green
Growth – Strengthening the foundation for technological green growth innovation policy”.
He obtained his PhD from Aarhus University and was a visiting scholar to Free University Berlin,
Forschungsstelle für Umweltpolitik, and Wissenschaftszentrum Berlin.
Full Professor of Law and Economics
Groningen University, The Netherlands
Stefan Weishaar is full Professor of Law and Economics at Groningen University. He is research affiliate at
MIT Center for Energy and Environmental Policy Research in Boston (USA) and Adjunct Professor at the
School of Law and Economics at the Chinese School for Political Science and Law in Beijing (China). He is
also a member of the UN Subcommittee on Environmental Taxation.
He has a keen interest in the working of markets and regulatory instruments. His work covers several Law
and Economics domains in the areas of Climate and Energy law, Competition law, Procurement law and
Market integration. His research frequently employs a comparative law perspective. His broad research
interests brought him to spend periods of time as visiting professor and researcher at MIT (USA), Vermont
Law School (USA), Peking University (China), Central University of Finance and Economics (China), and
China Europe School of Law (China). He has been invited to share his expertise in the area of Emissions
Trading as well as in the area of Energy market integration with several International and National
institutions such as: the Energy Community Secretariat (Vienna), Korea Legislation Research Institute
(Seoul), Ministry of Energy, Agriculture and Industry and Ministry of Infrastructure and the Environment