ABSTRACT
This book aims to examine the situation and issues related to environmental tax reforms (ETR defined by the European Environmental Agency, EEA) currently underway in EU member states and East Asian countries and to broader green fiscal reforms (GFR), and to explore the desirable directions for institutional reforms aimed at realizing a sustainable low carbon economy in these regions. EU member states as well as the European Commission have promoted institutional reform in this area for nearly two decades, and East Asia has recently accelerated relevant institutional reform. Together, both of these regions can learn the lessons necessary for institutional reform by sharing their experiences.
