Speakers

Agarwal, Sunil

Agarwal, Sunil is a Tax Partner in the Corporate Tax Advisory Group of PricewaterhouseCoopers Singapore. He is a member of the Institute of Chartered Accountants of India and Institute of Costs and Works Accountants of India. Sunil has over 14 years of experience in international tax, transfer pricing and tax consulting services. Sunil specialises in tax structuring and has assisted various multinationals in the Asia Pacific region. Some of Sunil’s key experience includes advising companies on restructuring of their business operations to achieve optimal tax position, assisting clients in establishing tax-efficient structures, advising clients in exploring transfer pricing planning opportunities and advising multinationals on various cross-border tax issues. Sunil has worked closely with several multinationals to optimise their structures and achieve a reduction in their overall effective tax rate. Most of these projects involved dealing with the Singapore government authorities and dealing with regional tax issues. Sunil is a regular speaker at international tax seminars in Singapore and Malaysia.

Agarwal, Sunil
Office : (65) 6236 3847
Fax : (65) 6236 3715
E-mail : sunil.agarwal@sg.pwc.com

Ahmad, Iftikhar

Ahmad, Iftikhar has an MA in Economics (2004) from the University of Peshawar, (NWFP), Pakistan. He is serving the Pakistan Institute of Development Economics (PIDE) as “Staff Economist” and is working intensively on dynamic research topics. He has participated in several seminars, training courses and attended various lectures on different burning issues in economics.

Iftikhar is currently enrolled in the MPhil Program at the University of Peshawar and works on Fiscal Federalism in Pakistan. He has published a working paper titled “National Finance Commission Awards in Pakistan, A Historical Perspective” and is currently working on another paper titled “Intergovernmental Resource Transfers: International Experience”.

He is a team member of IUCN/PIDE project entitled “Environmental Fiscal Reforms” (EFR), where he extensively worked and conducted two studies related to assessment of “Consumer’s Perception, Practices, Preferences and their Willingness to Pay for Safe Drinking Water” and “Better Solid Waste Management Services”. He is also the team leader of PIDE project related to “Drinking water” for Peshawar district. He also been an active member of Pakistan Society of Development Economists (PSDE) and weekly seminar on diversified economics study areas organized by PIDE.

Iftikhar Ahmad
Staff Economist
Pakistan Institute of Development Economics (PIDE)
Quid-i-Azam University Campus, Islamabad, Pakistan
Tel. No. 03009320827 (Personal)
051-9219956 (Office)
Email address : ifftyahmad@hotmail.com

Ansari, Abdul Haseeb

Ansari, Abdul Haseeb obtained his B.Sc. and his LL.M from Gorakhpur University, India. He received his Ph.D. from Banaras Hindu University, also in India. He has special interests in revenue law, environmental law, international law and comparative jurisprudence. He has extensively contributed on different aspects of environmental law and has a long experience of teaching and guiding research in these subjects. He has extensively contributed to the knowledge by publishing over eighty articles and a book. He is Editor-in-Chief of Journal of Islamic Law Review.

Professor Ansari has membership in some of international institutions of high repute. He is presently working as a Professor at the International Islamic University, Malaysia where in 2005 he got the Best Researcher Award of the university. In 2008, was honored with the Outstanding Researcher Award of the university.

Abdul Haseeb Ansari
Ahmad Ibrahim Kulliyyah of Laws
International Islamic University Malaysia
P.O. Box 10, 50728 Kuala Lumpur
Malaysia
Email address : ahaseeb5@yahoo.com

Ashiabor, Hope

Ashiabor, Hope is an Associate Professor in the Division of Law, at Macquarie University, Sydney, Australia, where he teaches taxation law and international tax. He has held visiting positions at Cleveland State University, and Walsh University, Ohio. His research interests are in the areas of environmentally related taxes, emissions trading, and the use of tax expenditures in policy implementation. He is a member of the international organising committee of the annual Global Environmental Tax Conference series. He is also co-editor of the series Critical Issues in Environmental Taxation (Oxford University Press, UK); and an Associate Editor to the book Critical Issues in International Environmental Taxation (CCH Inc, US, 2002). He has written extensively, and prepared public submissions on different aspects of the role of fiscal instruments in managing the challenges of environmental degradation.

He was engaged as a consultant to the OECD Environment Directorate on project dealing with energy taxes and competitiveness issues, and on an Ausaid project with the Fiji Islands Inland Revenue and Customs Department on an international transfer pricing project. He was the convenor of the Fourth Annual Conference on Environmental Taxation Issues held in Sydney in 2003: http://www.law.mq.edu.au/eti/program.htm.

Prior to joining Macquarie University, Hope worked as a state attorney; and before that he was an in-house counsel in a commercial bank.

Hope Ashiabor
Associate Professor of Law,
Department of Business Law,
Division of Law,
Macquarie University,
Sydney NSW 2109,
Australia.
Tel: (61) 2 9850 8457
Fax: (61) 2 9850 9952
Email address : Hope.Ashiabor@law.mq.edu.au

Bachus, Kris

Bachus, Kris is a research manager in the field of environmental policy and sustainable development in the Higher Institute of Labour Studies at the University of Leuven, Belgium (www.hiva.be ). He is the co-coordinator of the Flemish Policy Research Centre on Sustainable Development (www.steunpuntdo.be), and he is in charge of the research project on environmental fiscal reform in Belgium and Flanders. Recently, he was in charge of a research project on environmentally harmful subsidies in Belgium.

Kris Bachus
Tel: +32/16/32.31.25
Email: kris.bachus@hiva.kuleuven.be

Black, Celeste

Black, Celeste is a Senior Lecturer in the Faculty of Law at the University of Sydney, Australia, where she is a member of both the Faculty’s Climate Law and Policy Group and the Parsons Centre of Commercial, Corporate and Taxation Law. She has an undergraduate degree in economics from Harvard University, a JD from the University of Pennsylvania and a Master of Laws (with first class honours) from the University of Sydney. At Sydney Law School, Ms Black teaches a variety of undergraduate and post-graduate courses in income tax law and will be offering the Faculty’s first Animal Law course in 2009. Her research interests include the interaction between taxation law and policy and environmental policy. She has recently published a paper on the environmental implications of the Fringe Benefits Tax treatment of the company car and is currently engaged in a research project investigating the tax treatment of trading in water rights. Ms Black has published a number of articles on taxation law and policy and co-authored the first edition of Australian Income Tax Cases (Thomson ATP, Sydney, 2006). Her other area of specialisation is the taxation treatment of employee remuneration and she was recently engaged as a consultant to the Australia’s Federal Treasury on a legislative drafting project with respect to cross-border employee share plan benefits. Ms Black is also an Attorney at Law, Supreme Court of California, United States of America.

Celeste Black
173-175 Phillip Street
Sydney NSW 2000
Australia
Tel: (61) 2 9351 0278
Fax: (61) 2 9351 0200
Email: c.black@usyd.edu.au

Blazey, Patricia

Blazey, Patricia is Head of Department, Department of Business Law at Macquarie University, Australia. She lectures in Business Law, Chinese Trade and Investment Law, European Trade Law and Evidence Law. She is admitted as a solicitor and barrister in New South Wales, the Australian Capital Territory, the High Court of Australia and Northern Ireland. Her research areas in which she has published numerous articles are Chinese Commercial Law, Climate Change and the Kyoto Protocol - emissions trading and Insurance Law as it relates to the impact of extreme weather events. She is co-author along with Kaywah Chan of a book entitled ‘The Chinese Commercial Legal System’ which will be published in June by Thomson Legal. This book also covers the current environmental regime in China.

Patricia Blazey
Head of Department of Business Law
Division of Law
Macquarie University
NSW, 2109 Australia
Tel: (61) 2 9850 7683
Fax: (61) 2 9850 9952
Email: Patricia.Blazey@law.mq.edu.au

Boehm, Monika

Boehm, Monika is a Professor of Law who received her J.D. in 1989, and Habilitation at the Faculty of Law, Justus-Liebig University Gießen in 1995. From 1995-2000, she was Professor of State and Administrative Law at the Martin-Luther-University Halle-Wittenberg and Professor of State and Administrative Law at the Philipps-University Marburg since 2000, both in Germany. She is an expert on Environmental, European and Administrative law.

She is a member of several commissions for the German government, i.e. the German Risk Commission (2000-2003) and an expert for state governments and public and private institutions. Monika has extensive publications in the field of environmental protection (environmental taxes, wastewater, european environmental and health law, waste disposal, nuclear energy, toxic substances in food, non-regulatory approaches to environmental protection etc.), i.e. on European, federal and local competences in the field of environmental protection and sustainable development. In 2004, she was a visiting Professor at the School of Law at the University of Miami and Foreign Fellow of the Center for Ecosystem Science and Policy, University of Miami. In 2007, she was a Visiting Professor at the Faculty of Law at the University of Osaka, Japan. She was a speaker at the Conference on Environmental Taxation in Ottawa, 2006 and Chair of the Conference in Munich, 2007.

Monika Boehm
Faculty of Law
Philipps-Universität Marburg
Germany
Tel: (06421) 28-23132
Fax: (06421) 28-28982
Email: monika.boehm@staff.uni-marburg.de

Börjesson, Martin

Börjesson, Martin is a PhD candidate from the Department of Energy and Environment, Chalmers University of Technology, Sweden. He is currently writing his thesis. His major areas of interests lie in energy, transport and their linkages to the environment.

Martin Börjesson
martin.borjesson@Chalmers.se

Bubna-Litic, Karen

Bubna-Litic, Karen is Associate Professor in the Faculty of Law at the University of Technology (UTS), Sydney, Australia. She is Assistant Director of the UTS Centre for Corporate Governance and the Co-Chair of the Teaching and Capacity Building Committee of the IUCN Academy of Environmental Law. She holds a Master of Law degree specializing in Environmental Law from the University of Sydney. Her teaching and research interests are in the areas of environmental law, law and science, the intersections between corporate law and environmental law and she will be teaching a new course in climate change law in 2009. She has written numerous works in the field of corporate environmental responsibility, including book chapters on environmental taxation and corporate environmental reporting and articles on the linkages between sustainability and corporate practice. Her current research examines climate change and its associated economic incentives, particularly emissions trading, as a driver for better corporate environmental performance. She has recently co-edited the Cambridge University Press publication, Biodiversity, Conservation, Law + Livelihoods: Bridging the North-South Divide and her latest publication examines alternative models of governance for sustainability. She has been a Visiting Professor at the Boalt School of Law, Uiversity of California (Berkeley), the School of Environmental Negotiation, University of Virginia (USA) and the Program for Research and Documentation for a Sustainable Society at the University of Oslo, Norway. She has just returned from two months as a Visiting Professor at the University of Ottawa, Canada. Karen is a Solicitor and Barrister of the Supreme Court of Western Australia and is currently the Director of Exchange Programs in the Faculty.

Karen Bubna-Litic
PO Box 123 Broadway NSW 2007 Australia
Tel: 61 2 9514 3160
Fax: 61 2 9514 3400
Email: Karen.Bubna-Litic@uts.edu.au

Butcher, Bill

Butcher, Bill, LL.B., LL.M (Hons) is a Senior Lecturer and Postgraduate Coordinator in the School of Business Law and Taxation at the University of New South Wales, Sydney, New South Wales, Australia. Mr. Butcher has published widely on a range of commercial law issues including environmental taxation, Chinese environmental protection law, international taxation, consumer protection law, and anti-trust law.

Bill Butcher
E-mail: b.butcher@unsw.edu.au

Cahyonowati, Nur

Cahyonowati, Nur is a lecturer at Diponegoro University with special interest in Financial Accounting and Environmental Accounting. Mrs. Cahyonowati obtained her Bachelor’s Degree in Accounting from the Diponegoro University and achieved her Master’s Degree in Accounting from the same university. She has worked as a senior accountant at an audit firm in Semarang, Central Java, Indonesia. Mrs. Cahyonowati has done research and even presented at the 18th Asian Pacific Conference on International Accounting Issues in Hawaii, 2006. She has worked on a number of consultancies including feasibility study on governmental business and also the development of accounting information system in some private corporation.

Nur Cahyonowati
Tel: 024-7616587
Email: pemuda54@yahoo.com

Calderon, Margaret

Calderon, Margaret PhD is a natural resource economist whose recent work has involved the valuation of water resources and cultural heritage structures. She is currently Associate Professor at the Institute of Renewable Natural Resources, College of Forestry and Natural Resources, University of the Philippines-Los Baños.

Dr. Margaret Calderon
Institute of Renewable Natural Resources
College of Forestry and Natural resources
University of the Philippines, Los Banos, Laguna

Campos, Bruno Cesar

Campos, Bruno Cesar is an economist. He graduated from the Universidade Federal de Minas Gerais (Belo Horizonte/Brazil) in 1998. He was awarded a Master’s Degree in Economics at the Universidade Federal Fluminense (Niterói/Brazil) in 2005. Presently, he works in the Tax Department of PETROBRAS, in Rio de Janeiro/Brazil.

Bruno Cesar Campos
Av. República do Chile, 65/1201
20031-912
Rio de Janeiro – Brazil
Telephone: +55 21 3224-2074
+55 21 8288-3121
Email: bcampos@petrobras.com.br

Chen, Ping

Chen, Ping is an LLM student majoring in environmental law in the School of Law at Wuhan University, China. She practices law consultation as a volunteer in the Centre of Protection of Rights of Disadvantage Citizens (CPRDC), a prominent NGO for Human Rights in China. Ms. Chen Ping is concentrating her study in the area of environmental law and policy concerning international trade and environmental protection, air and water pollution control. She has written some articles regarding the application of precautionary principle in the interaction between international trade and environmental protection and the development of environmental considerations in WTO.

Chen Ping
San Huan Department Room B724
Bayi Road Luojia Shan, Wuhan 430072
P.R.China
Tel:0086-13476044867
Tel/Fax:0086-27-6875 2091 (O)
Email: dddcchenping@yahoo.com.cn; dd_dc_chenping@hotmail.com

Chowdhury, Hafiz

Chico, Pablo de la Cámara

Chico, Pablo de la Cámara is Associate Professor of Tax and Financial Law at the Rey Juan Carlos University of Madrid and Chairman of the Economic-Administrative Court of the City of Mostoles, Spain.

Pablo de la Cámara Chico
Email: pablo.chico@urjc.es

Chai, Chunyan

Chai, Chunyan is a research fellow at Environmental Defense Fund China Program. She holds a Master’s Degree in Environmental Policy from Bard College in the United States and a Bachelor’s Degree in Environmental Engineering from Harbin Institute of Technology in the People’s Republic of China. From 2004-2007, her research interests include industrial ecology, environment and energy where she had the opportunity to be involved in China Energy Conservation Program Techniques Aid, which were funded by the World Bank, the Global Environmental Fund, and by the EU-China Energy and Environment Program. In 2007 she has worked for the Environmental Defense Fund and started to focus on market-based policy instruments for energy and environmental policy in China, in particular, looking into policies related to multi-pollution control at coal-fired power plants. Meanwhile, she is in regular contact with governmental and industrial institutions for her policy analysis, such as the Environmental Protection Ministry and China Electric Council. She is now studying emissions trading for sulfur dioxide and greenhouse gases emissions cut in China and the relationship and coordination with other economic policy instruments such as environmental taxation.

Chai Chunyan
Tel: (001) 845-4309972 (U.S.); (0086) 158-101-46296
China
Email: cc735@bard.edu
ccyaabbcc@yahoo.com.cn

José Marcos Domingues

José Marcos Domingues is Professor of Public Financial Law and Tax Law and currently Chief of the Public Law Department in the Faculty of Law at Rio de Janeiro State University (UERJ), Brazil, where he conducts research on Environmental Taxation and on Tax Law and Public Policy. He is a Lecturer of Tax Law at Rio de Janeiro and São Paulo Catholic Universities. He has also acted as State Attorney and Legal Counsel for State Secretaries (Commerce and Industry; Science and Technology, and Labor and Income), as well as a Consultant on Environmental Taxation for the Brazilian Planning Ministry and Oil National Agency. He is a 1977 Law graduate from UERJ and has been a Fellow of the Japan Foundation (2002), of the Fullbright Commission (1990) and of the Japanese Ministry of Education (1978-80). He is a Visiting Professor at Washington & Lee University, USA (since 2006), and was a Visiting Professor at Kwansei Gakuin University, Japan (2003). He has published Tax Law and Public Policy (coord.) São Paulo: MP, 2008; Tax Law and the Environment, Rio de Janeiro: Forense, rev. 3rd, ed, 2007; Taxable Abilities of the Taxpayers, Rio de Janeiro: Renovar, rev. 2nd ed. 1998 (Book of the Year Award); and Solid Waste: Proposals of Environmental Economic Instruments, in collaboration with Sayago and Motta, Brasília: 1998. He has made presentations at the Ottawa and München Global Conferences on Environmental Taxation, as well as at the Spanish Ministry of Finance Fiscal Research Institute and at Fukuoka University and Kwansei Gakuin University. Prof. Domingues is fluent in English, Spanish, French and Japanese.

José Marcos Domingues
Full Professor of Law
Rio de Janeiro State University
Faculty of Law
Rua Senador Vergueiro, 159 ap. 901
Flamengo
22230-000, Rio de Janeiro, RJ
Brazil
Email: jm.domingues@globo.com
dominguesjm@hotmail.com

Gao, Li

Gao, Li is a PhD candidate at the University of Hong Kong with strong research interest in environmental law. From 1997 to 2004, the author studied at China University of Political Science & Law (Beijing) where she obtained degrees in Bachelor of Arts and Master of Laws (major in Environmental Law). In 2003, her paper “The International Law for the Protection of the Outer Space Environment” was accepted by the International Conference on Environment and Resources Law and in 2004 her dissertation for a masters degree, namely, “A Study on Special Permission System of Natural Resources in China”, was ranked in the Excellence level, the highest evaluation for postgraduates’ diploma dissertation, and was included into the Chinese Selected Doctoral Dissertations and Master’s Theses Full-Text Database. Miss Li also co-translated the book Internal Affairs (Chinese version) which was published by Central Compilation & Translation Press in 2004. After working as a civil servant of General Administration of China Customs from July 2004 to December 2007, she was enrolled at the University of Hong Kong to further conduct legal study and research as a PhD candidate.

Gao Li
Mobile phone: +852-65019626
Postal Address: Room 1815, 18/F, 160
Connaught Road West, Hong Kong
Email address: gaoli@hkusua.hku.hk

Gillies, Peter

Gillies, Peter obtained his MA and LLM in Sydney. He has a PhD from NSW and is a Solicitor from New South Wales. He is a professor and the director of the Business Law masters program in the School of Law at the Macquarie University, Sydney, Australia. He is an author of numerous books and papers in the fields of international trade law, commercial law, environmental taxation, criminal law and evidence. His most recent books are, International Trade: Law, Business and Ethics, 2nd edition, Routledge-Cavendish, Oxon, 2006 (with Gabriel Moens), and Marketing Law, Federation Press, Sydney, 2008 (with Niloufer Selvadurai).

Peter Gillies
Department of Business Law
Division of Law
Macquarie University
Sydney, NSW, 2109
Australia
Tel: (61) 2 9850 8460
Fax: (61) 2 9850 9952
Email: peter.gillies@mq.edu.au

Görres, Anselm

Görres, Anselm is from Green Budget, Germany. He studied economics in Heidelberg, Stuttgart and Munich in Germany and also in Geneva, Switzerland. He did research for the International Monetary Fund (IMF) in Washington.

Dr. Gorres is a political economist and a business consultant and entrepreneur on Munich. He was the co-founder of Green Budget Germany in 1994 and co-author of the 2004 GBG Memorandum. Today, he is President of Green Budget Germany and Executive Director of ZMM Zeitmanager Munchen GmbH, a business consultancy providing support in the form of interim managers.

Anselm Görres
Email: ag@foes.de

Gumley, Wayne S.

Gumley, Wayne S. has worked as a lawyer in general practice and with the Australian Government Solicitor’s Office before joining Monash University, Australia. He now lectures in a wide range of taxation and commercial law units including Environmental Law for Business, Corporate Environmental Responsibility, Risk Control and the Law, and Insurance Law. Wayne’s research interests include administrative law, taxation law, environmental tax reform and corporate environmental responsibility. Wayne is an executive of the National Environmental Law Association (NELA) and he is currently the National Editor of the NELA Journal, the National Environmental Law Review. He has presented papers to several prior meetings of the Global Conference on Environmental Taxation.

Wayne S. Gumley
GPO Box 133
Canberra Act 2601
Tel: (02) 6286 7515
Fax: (02) 6290 1580
Email: wayne.gumley@buseco.monash.edu.au

Gunawansa, Asanga

Gunawansa, Asanga is an Attorney-at-Law of the Supreme Court of Sri Lanka. He qualified as a lawyer from the Sri Lanka Law College and holds a Ph.D. in law from the National University of Singapore (NUS) and a LL.M in International Economic Law from the University of Warwick, United Kingdom.

Dr. Gunawansa is currently attached to the Department of Building, NUS, as an Assistant Professor. He is an associate Member of the Executive Committee of the Asia Pacific Centre for Environmental Law. He is also a member of the Editorial Committee of the International Journal of Law in the Built Environment. His teaching and research areas include construction law, legal aspects of infrastructure development, and international environmental law.

Prior to joining NUS, Dr. Gunawansa worked for over six years as a Legal Officer for two agencies of the United Nations Organization, namely, the United Nations Compensation Commission and the United Nations Relief and Works Agency (UNRWA). At the United Nations Compensation Commission, with a group of international lawyers, Dr. Gunawansa helped process the largest war reparations claims handled by the Commission to monitor, assess, restore and compensate for environmental damage and damages to natural resources resulting from the 1991 Gulf War.

Dr. Gunawansa also worked for the Government of Sri Lanka as a State Counsel attached to the Department of the Attorney General during the period 1993 - 2000. During that time he was responsible for drafting and enacting several investment and environmental regulatory provisions for the Government of Sri Lanka.

Asanga Gunawansa
Department of Building
School of Design and Environment
National University of Singapore
Telephone: (65) 6516 7117
Fax: (65) 6775 5502
E-mail: bdgasan@nus.edu.sg

Gupta, Shreekant

Gupta, Shreekant has worked as a policymaker and researcher in areas spanning energy, environment, urban policy and economics over the last 25 years. Most recently he was Director (in the rank of Additional Secretary to the Government of India), National Institute of Urban Affairs at New Delhi, a think tank on urban issues with close ties to the Indian government.

Currently he is a faculty member (Associate Professor) at the LKY School of Public Policy. His other current affiliations include as a faculty member, Delhi School of Economics, University of Delhi; Honorary Director, Urban Governance Program, Centre for Civil Society, New Delhi, and Member of the Board of Trustees of Clean Air Initiative for Asian Cities (CAI-Asia) supported by the Asian Development Bank. He has taught at the universities of Delhi, Maryland and at Jawaharlal Nehru University and NUS. His teaching and research interests are in applied economics and policy including environment and development, climate change, urban economics, public economics and microeconomics. Earlier, he was a Fellow at the National Institute of Public Finance and Policy (NIPFP), New Delhi (1995-97) and headed the Environmental Policy Cell at NIPFP. He has also worked as an environmental economist at the World Bank at Washington DC and as a career economist in the Indian government (Indian Economic Service cadre).

Shreekant has served on several national and international committees including the Task Force to Evaluate Market-Based Instruments for Pollution Abatement, Ministry of Environment and Forests, Government of India, the Economic Options Committee of the Montreal Protocol, United Nations Environment Program (UNEP) and the Intergovernmental Panel on Climate Change (IPCC) that was awarded the Nobel Peace Prize in 2007.

Shreekant received his doctorate in economics from the University of Maryland at College Park in 1993 and was Fulbright Fellow at the Massachusetts Institute of Technology (2001-2002) and Shastri Fellow at Queens University, Canada (summer 2001).

Shreekant Gupta
Lee Kuan Yew School of Public Policy
National University of Singapore
469C Bukit Timah Road
Singapore 259772
Tel: (65) 6516 6796
Fax: (65) 6779 5397
Email: sgupta@nus.edu.sg

Hansford, Ann

Hansford, Ann started her academic career in 1993 after 15 years as a professional tax adviser. She received her PhD in 1999 and achieved PGCE in 2000. Ann gained Fellowship of the Chartered Tax Advisers in 2002 and was made a Fellow of the UK Higher Education Academy in 2007. Her teaching interests range from introductory tax for second year undergraduate students, through to Masters and international MBA students.

Her current research interests in international environmental taxation, self assessment and VAT / GST have enabled her to participate in extensive collaborative work with a range of international colleagues, and in particular those based at ATAX, UNSW, Sydney where she has been a visiting Research Fellow. Ann has undertaken collaborative research work with the Inland Revenue and HM Customs & Excise (now HMRC), professional organisations, Chartered Tax Advisers and CIMA, together with the UK National Audit Office.

Ann Hansford
Tel: +44 (0)1202 965791
Email: ahansford@bournemouth.ac.uk

Haq, Mirajul

Haq, Mirajul received his Master in Economics from Peshawar University, Master of Applied Sciences (Economics) from Applied Economics Research Centre (AERC) University of Karachi, Pakistan. Presently working as a Ph.D. scholar & Research Economist at Pakistan Institute of Development Economics (PIDE), he has been associated with extensive research work in areas such as international finance, trade, HRD and applied econometrics. His research work involved broad data collection, analytical studies, empirical and theoretical findings and their interpretations.

He is a team member of IUCN/PIDE project entitled “Environmental Fiscal Reforms” (EFR), where he extensively worked and conducted two studies related to assessment of “Consumer’s Perception, Practices, Preferences and their Willingness to Pay for Safe Drinking Water” and “Better Solid Waste Management Services”. He also produced a number of articles related to trade, environment and globalization. He also been an active member of Pakistan Society of Development Economists (PSDE) and attends the weekly seminar on diversified economics study areas organized by the PIDE.

Mirajul Haq
Research Economist
Pakistan Institute of Development Economics (PIDE),
Quid-i-Azam University Campus, Islamabad
PAKISTAN
Tel. # 03068056981 (Personal)
051-9201240 (Office)
E. Mail. haqmiraj@yahoo.com

Herrera, Pedro M.

Herrera, Pedro M. is Associate Professor of Tax and Financial Law at the Complutense University of Madrid from 1992. He was a Research Advisor to the Institute of Fiscal Studies (Spanish Ministry of Finance) from 2001. Pedro is a Doctor of Laws (1988), member of the Spanish Society of Tax Advisors since 1994, member of the Editorial Board of the Spanish Tax Review (Impuestos) since 1995, and the Spanish Tax Chronicle Review (Crónica tributaria) since 2001, old scholarship holder of the Alexander von Humboldt Foundation (1995-1996), membership of the Alexander von Humboldt Club Spain since 1997, member of the German Society of Tax Jurists since 1997, Lecturer of European Tax Law at the Garrigues Training Center since 1998, member of the Financial Ministry Commission for Research on Environmental Taxes (1998), member of the Financial Ministry Commission for Research on Energy Taxation (2000-2001), member of the Financial Ministry Commission for a new General Tax Law (2001), member of the Financial Ministry Commission for the Reform of the Local Tax System, corresponding member of the Spanish Royal Academy of Legislation and Jurisprudence (2001), member of the IFA (2001), Lecturer at the Master of International Taxation at the University of Hamburg (2003) and Lecturer at the LLM of European Taxation at the University of Osnabruck (2004).

Pedro M Herrera
Email: pedro.herrera@ief.meh.es

Hymel, Mona L.

Hymel, Mona L. is the Arthur W. Andrews Professor of Law at University of Arizona, James E. Rogers College of Law in Tucson, Arizona. She teaches Federal Income Tax; Partnership Taxation; Corporate Taxation; Trusts and Estates; Tax Policy; and Accounting for Lawyers. Professor Hymel is also part of Alabama’s "dream team" of distinguished professors from across the nation teaching in University of Alabama Tax LLM Distance Learning Program. She actively serves the American Bar Association Tax Section, currently chairing the Standards of Tax Practice Committee.

Prior to teaching, Professor Hymel worked in Washington, D.C. for the law firm of King & Spalding. Her practice focused on corporate and partnership tax planning. She also clerked for the Honorable Judge John M. Duhé, United States Court of Appeals for the Fifth Circuit. Prior to law school, Professor Hymel worked as a Certified Public Accountant for several public accounting firms and large corporations including Halliburton Company, Inc. and Arthur Young & Co.

Professor Hymel writes on environmental taxation, tax policy and ethics, publishing her articles nationally and internationally. Her recent work includes: Moonshine to Motorfuel: Tax Incentives for Fuel Ethanol (forthcoming in Duke Environmental Law & Policy Forum, Fall 2008), and Trading Greenbacks for Green Behavior: Oregon and the City of Portland’s Environmental Incentives (Critical Issues in Environmental Taxation V(2008) (coauthored). The Macquarie Law Journal published Globalisation, Environmental Justice, and Sustainable Development: The Case of Oil in 2007; and other recent works include: The Evidence Supporting Tax Incentives for Renewable Energy, 38 Loyola U. Chi. L. Journal 41 (2006), and co-authored Getting into the Act: Enticing the Consumer to Become “Green” through Tax Incentives, 36 E.L.R. 10419 (June 2006), Americans and Their “Wheels”: A Tax Policy for Sustainable Mobility, Critical Issues in Environmental Taxation III: International and Comparative Perspectives 113 (2006), and Impact of the Non Anti-Tax Shelter Rules on Non-Tax Shelter Lawyers and Accountants, 64 N.Y.U. Inst. on Fed. Tax’n, ch. 11 (2006).

Mona L. Hymel, C.P.A., J.D
James E. Rogers College of Law
University of Arizona, USA
P. O. Box 210176,
Tucson, AZ 85721
(520)621-3838(work)
hymel@law.arizona.edu

Janjua, Sumathi Saad

Janjua, Sumathi Saad has been at the Inland Revenue Authority of Singapore for the past three years. She is a principal tax officer dealing with all tax matters pertaining to corporate issues specifically focusing on large MNC’s in the manufacturing sector. Coming from a legal background supported with finance knowledge, she commenced her career at PricewaterhouseCoopers in Singapore as a tax professional. Sumathi was involved in both corporate tax matters and several advisory projects. She was also exposed to British personal tax matters. Having worked at PWC Singapore for three years, Sumathi decided to further her tax exposure and thus joined a top 25 accounting firm in London, UK. She practiced as a mixed tax practitioner responsible for UK Personal and Corporate tax matters as well as advisory papers. She has been involved in insurance tax issues, particularly tax matters for Lloyds Underwriters. Two and half years later, Sumathi joined one of UK’s leading providers of outsourced business processes specializing in corporate tax matters for insurance companies before taking time off from work to start a family.

She has an acute interest in environmental issues and policies. She hopes to contribute her efforts and knowledge towards the safeguarding of the environment.

Sumathi Saad Janjua
Inland Revenue Authority
55 Newton Road
Revenue House
Singapore 307987
Email: sumisaad@iras.gov.sg

Junca-Adenot, Florence

Junca-Adenot, Florence is Professor of Urban Studies at the Université du Québec à Montréal (UQAM) since 2004. She holds a Ph.D. in Economics, a Masters in Business Administration and a Masters Degree in Sociology. She was CEO of the Montreal Métropolitain Transportation Agency (AMT) from 1996 to 2004. She was in charge of the first strategic plan for the improvement of public transportation (10 % increase of ridership in 8 years), of the first day without cars, of the implementation of suburbs trains and of programmes for employers that supports public transportation.

Florence Junca-Adenot
E-mail: junca-adenot.florence@uqam.ca

Kaggwa, Ronald

Kaggwa, Ronald is an Environmental Economist from the National Environment Management Authority (NEMA) of Uganda. He finished his M.A in Economic Policy and planning (1997-2000) at the Makerere University and his B.A Education (Hons) (1984-87) also at the same university. From 2002 to date, Ronald works as Environmental Economist at NEMA, where some of his responsibilities include:

Reviewing Sectoral Policies, Laws, Programmes and Planned activities with the objective of integrating environmental concerns into them;
Contributing to the development of new policies and institutional arrangements for improved environmental management by undertaking an analysis of the potential costs and benefits and trade–offs associated with different policies and institutional arrangements;
Assist lead agencies in the integration of environmental considerations into sectoral plans, policies and programmes;
Receive, review and comment on lead agency reports to the authority; and ensure coordination of the authority’s work plan regarding the undertaking of lead agencies activities;
Promoting the use of Economic Instruments for Environmental Management.
Since 2004, he is involved in the National Focal Point for the Government of Uganda-UNEP project on Poverty and the Environment.

Ronald Kaggwa
National Environment Management Authority (NEMA)
P.O Box 22255
Kampala, Uganda
Tel: 256-772-461828 / 256-772-428801
E-mail: rkaggwa@nemaug.org

Kelly, Andrew

Kelly, Andrew is a Senior Lecturer at the Faculty of Law, University of Wollongong, where he also is a member of the University’s Institute of Conservation Biology and Law. He teaches in the areas of administrative law, environmental law and local government law. Andrew’s research focuses on the interconnections between land-use planning, nature conservation, the nature of local government and relevant regional mechanisms. He is qualified in both town planning and law, having worked for rural and urban local government, as well as for the NSW state government, before joining academia.

Andrew is a co-author of the Biodiversity Planning Guide for NSW Local Government, which in 2002 was awarded the Planning Institute of Australia’s prestigious national ministerial prize for planning excellence. In addition to his many articles in the field, Andrew has contributed to the fourth edition of the ‘NSW Environmental Law Handbook’.

In 2004, Andrew was awarded his PhD, which critically examines the role of local government in biodiversity conservation. Andrew, in collaboration with Professor Natalie Stoianoff, has expanded his research to investigate the role of fiscal instruments in achieving conservation goals and has presented three such joint papers at the annual Global Environmental Tax conference series. In addition to his academic work, Andrew carries out training sessions for councillors and council staff. He is also a member of the NSW Law Society’s Specialist Accreditation Committee on Local Government and Planning Law.

Andrew Kelly
Faculty of Law
University of Wollongong
NSW 2522, Australia
Tel: 61 2 4421 4424
Fax: 61 2 4221 3188
Email andrewk@uow.edu.au

Kendall, Keith

Kendall, Keith is a Senior Lecturer in the School of Law at La Trobe University in Melbourne, Australia. His research interests focus primarily on taxation and law and economics. He is currently pursuing a PhD in Taxation at the University of Sydney.

Keith Kendall
Email: K.Kendall@latrobe.edu.au

Koh, Kheng Lian

Prof Koh, Kheng Lian is Emeritus Professor at the Faculty of Law, National University of Singapore, and a founder member and the Director of the Asia – Pacific Centre for Environmental Law (APCEL), which was established by the Faculty in 1996, in partnership with IUCN and in collaboration with UNEP. She served as the IUCN Commission on Environmental Law’s Regional Vice Chair for South and East Asia, and was a member of its Steering Committee from 1996 - 2004. She was a consultant for the Asian Development Bank on its "Capacity Building in Environmental Legal Education" project, 1997-1998. This course trained over 60 law professors in environmental law in 15 countries in the Asia – Pacific region.

She was the course director for the Singapore Ministry of Foreign Affairs in a number of workshops on urban and industrial environmental management. She is one of the editors of Capacity Building for Environmental Law in the Asian and Pacific Region: Approaches and Resources, Vols. I and II (ADB: 2003). She has served as a resource person in numerous seminars and conferences in environmental law throughout the world, in Europe, the Americas, Africa, Middle East and the Asia -Pacific region. In 2005, she was invited by the Universidad Metropolitana de Mexico, Mexico City, Mexico to conduct a series of lectures to PhD students on environmental law; she was also invited by the Law School in Hawaii to give a module on international environmental law (focus in Asia). She has published extensively in various areas including books and articles on environmental law, commercial transactions, straits in international navigation and criminal law. From 1980 to 1986, she served as a legal officer in the secretariat of the United Nations Commission on International Trade Law (UNCITRAL) in Vienna.

Koh Kheng Lian
Faculty of Law, National University of Singapore
Eu Tong Sen Building
469G Bukit Timah Road
Singapore 259776
Tel: (65) 6516 6246
Fax: (65) 6872 1937
Email: lawkohkl@nus.edu.sg

Kovudhikulrungsri, Lalin

Kovudhikulrungsri, Lalin is a graduate student in the Institute of Air and Space Law, Faculty of Law, McGill University, Canada under a scholarship program from the Anandamahidol Foundation of Thailand. Prior to that, she obtained her LL.B. degree with honors from Thammasat University, Thailand, passing the Thai Bar and worked for two years as an attorney-at-law in Siam City Law Offices Limited where she had a chance to advice about tax, pollution and other related matters. Her areas of interest are international law, business law and environmental law.

Lalin Kovudhikulrungsri
Graduate Student
Institute of Air and Space Law
Faculty of Law, McGill University, Canada.
E-mail address: lalin.kov@gmail.com

Kreiser, Larry

Kreiser, Larry Ph.D., CPA is a Professor Emeritus of Accounting and former Chairperson of the Department of Accounting at Cleveland State University, Cleveland, Ohio, USA. Prior to CSU, he was on the faculty at the University of Detroit and Wright State University. He has also worked at Deloitte & Touche, CPAs, and held Visiting Professor positions at Deakin University in Geelong, Victoria, Australia; the Naval Postgraduate School in Monterey, California; and Mahasarakham University in Mahasarakham, Thailand.

During his professional career, Dr. Kreiser has been an author of over fifty professional publications and has made over thirty professional presentations in conferences around the world. He is a Co-editor on Critical Issues in Environmental Taxation, an annual publication offering insights and analysis for achieving environmental goals through the use of tax policy.

Larry Kreiser, Ph.D., CPA
Cleveland State University, U.S.A.
l.kreiser@csuohio.edu

Lee, Paul

Lee, Paul Ph.D. is a term Assistant Professor of Accounting at Cleveland State University, Cleveland, Ohio, USA. He has a doctoral degree from Kyung Hee University of Seoul, South Korea and is a member of the AICPA.

Paul Lee
Email address: pjlee5519@gmail.com

Lefebvre, Jean-Francois

Lefebvre, Jean-Francois is a PhD student and a Lecturer at the Department of Urban Studies at the Université du Québec à Montréal (UQAM). He holds a M.Sc. in Economics and a B.Sc. in Environmental Sciences. He has contributed to several research projects studying energy and transportation issues from an environmental perspective, mostly with the GRAME (Research Group in Applied Macroecology). He is the main author of the book "L'autre écologie", published in 1995. His current research focuses on ecological tax reform and on the use of eco-taxation for the promotion of sustainable transportation.

Jean-Francois Lefebvre, UQAM,
lefebvre.jf2@videotron.ca

Lertsawat, Krittika

Lertsawat, Krittika is an environmental scientist, working for the Pollution Control Department of Thailand in air quality and noise management field for almost seven years and teaching noise pollution courses for the undergraduate level for many years in Bangkok. She has worked on various kinds of environmental pollution projects in Thailand participating in the technical committee to formulate air and noise regulation, aircraft noise management planning project and the air quality emission inventory development project. Environmental law came to touch her interests in the first year of working with PCD after taking key roles as regulator for pollution control in Thailand. Then she decided to pursue her first law degree at Thammasat University in Bangkok where she is now studying Master of Laws in Natural Resources and Environmental Law program. Her master thesis involves the study of legal measures for protecting and mitigating aircraft noise.

Krittika Lertsawat
Graduate Student
Natural Resources and Environmental Law
Faculty of Law, Thammasat University, Thailand
E-mail address: klertsawat@gmail.com

Li, Zhiping

Li, Zhiping is a Professor of Law and the Director of Environmental Resources and Energy Law Center and Environmental Law Clinic at the Law School of Sun Yat-Sen University, China. Her main field of interests include the basic theory of environmental law, environmental economic incentive mechanism, public participation and environmental protection. She has published dozens of academic articles in the field of environmental law and two monographs: ?The new development of Environmental Law?(People's Court Press, 2006) and?Ecologicalization of Economic Law?(Law Press, 2003). Recently she is in charge of a key research project on Humanities and Social Sciences of the Education Ministry - "Comparative Study on Basic Environmental Law" and a Guangzhou Environmental Protection Bureau project - "Research on the Emission Trading System". She received her PhD in Public Administration at the Sun Yat-Sen University, 2003; LLM in Environmental Law, Chinese University of Political and Law, 1989; B L, Sun Yat-Sen University, 1986.

Li Zhiping
Professor
Law School of Sun Yat-sen University
No.135 Xingang Xi Road
Guangzhou
China, 510275
Tel: 020-84037527
Fax: 020-84037920,
Email: lpslzp@mail.sysu.edu.cn

Liu, Hern Kuan

Liu, Hern Kuan heads the Law Division as Chief Legal Officer in the Inland Revenue Authority of Singapore (IRAS). He provides all manner of legal and tax advice to IRASﾒ operational divisions advising on tax law interpretation, tax rulings, international matters, enforcement proceedings, audit, investigation and criminal matters. He has represented IRAS in leading tax cases before the various tax Boards of Review, the High Court and the Court of Appeal.

Prior to joining IRAS, Hern Kuan worked as a tax professional in a Big-4 accounting firm and as a lecturer at the Law Faculty of the National University of Singapore, where he published papers on tax law. He was also a contributing author to Halsburyﾒs Laws of Singapore on Revenue and Taxation and is also a lecturer for the Advanced Tax Programme with the Tax Academy of Singapore.

Liu Hern Kuan
Inland Revenue Authority
55 Newton Road
Revenue House
Singapore 307987
E-mail: liuhk@iras.gov.sg

Lye, Lin Heng

Lye, Lin Heng is a founding member and Deputy Director of the Asia-Pacific Centre for Environmental Law (APCEL), established by the Law Faculty, National University of Singapore in 1996. She was a former Vice-Dean and Director of the Law Faculty's Graduate Programme. She teaches courses in Property Law and Environmental Law at NUS and chairs the Universityﾒs multi-disciplinary graduate programme, the Master of Science in Environmental Management (MEM) (www.sde.nus.edu.sg/MEM) hosted by the School of Design & Environment. She is a member of the Board of Governors of the IUCN Academy of Environmental Law and co-Chair of its Teaching and Capacity-Building Committee. She is Visiting Associate Professor at the Yale School of Forestry & Environmental Studies and also teaches at the Sydney University Law School. She served in the Singapore Ministry of Environmentﾒs Environmental Education Committee and its Resource Conservation and Waste Minimization Committee for the Revised Singapore Green Plan 2012. She is a member of the panel of judges for the Singapore Environment Councilﾒs Annual Environmental Achievement Award, as well as for the Association of Chartered Certified Accountants (ACCA)'s Singapore Environmental Reporting Awards. She is a resource person in capacity-building programs conducted by the World Bank, the Asian Development Bank and the Singapore Ministry of Foreign Affairs and has presented papers on environmental law worldwide. She has published on environmental law in Singapore and ASEAN, and has particular interests in environmental law, governance and management. Her latest publication is a monograph on Singapore's Environmental Law, for the International Encyclopaedia of Laws, published by Kluwer Law International (2008).

Faculty of Law, National University of Singapore
Eu Tong Sen Building
469G Bukit Timah Road
Singapore 259776
Tel: (65) 6516-3583
Fax no: (65) 6779-0979
Email: lawlyelh@nus.edu.sg

Mabasi, Thadeus

Mabasi, Thadeus is a lawyer and an assistant lecturer at the Uganda Pentecostal University with special interest in Environmental Law and Policy. Mr. Mabasi obtained a bachelor of laws degree from Makerere University in Uganda and has undergone training for a postgraduate diploma in legal practice from the Law Development Centre in Kampala, Uganda. He has conducted a wide ranging research in advocacy, training and writing skills. He has worked on a number of consultancies including a study to harmonise trans-boundary water legislations in the Nile Basin and a study on forest legislations in East Africa, among others. Mr.Mabasi has done research and published on the legal and policy framework for the implementation of Clean Development Mechanisms in Uganda, Reducing Emissions from Deforestation (REDD), Public Interest Litigation as a means of enforcing environmental rights and obligations, legal and policy framework for the management of problem animals in Uganda, the role of the judiciary in enforcing environmental law, international water law with special emphasis on the Nile Basin. He is a founding member of the Alliance for Environment Conservation and Education (AECE), a community based organisation, which promotes environmental rights, and obligation.

Mabasi Thadeus
Assistant Lecturer
Department of Environmental Law
Uganda Pentecostal University
P.O.Box, 249, Fort Portal, Uganda
Telephone: +256752985926
E-mail: thadsmabs@yahoo.co.uk
thadsmabs@gmail.com

Majocchi, Alberto

Majocchi, Alberto is Full Professor of Public Finance since 1976. He teaches Environmental Economics in the Faculty of Economics at the University of Pavia. He has been Professor of Public Finance in the Universities of Venice, Varese and Castellanza, all in Italy, and has been a Visiting Professor at the Universities of Cambridge and York, UK. From 1991 to 1993 he was working as a national expert for the European Commission in Brussels. In 1997 he was appointed Director of the European School of Advanced Studies in Integrated Environmental Management. From March 2003 he is President of the Institute for Studies and Economic Analyses in Rome. His scientific activity now addresses mainly the following issues: fiscal federalism and local taxes, economic problems of European integration, fiscal policy and environmental economics.

Alberto Majocchi
President
ISAE
Istituto di Studi e Analisi Economica
Piazza dell'Indipendenza, 4
00185 Rome ITALY
Tel: 39 06 44482240
Fax: 39 06 44482244
Email: a.majocchi@isae.it

Maker, Abhinav

Maker, Abhinav is currently a Korea International Cooperation Agency (KOICA) Fellow at ITLOS. He has worked with the Legal and Treaty Division of the Indian Government and has presented a Paper entitled “Climate change adaptation measures from small island states”. He was once a Visiting scholar at the United Nations Office at Vienna (UNOV), where he worked with the United Nations Commission on International Trade Law (UNCITRAL). Mr. Maker participated and won in a Stetson Environmental Moot Court competition in India and represented his university in the competition at the University of Stetson, Florida. The moot explored the question of the legality of trade sanctions in pursuance of Kyoto Protocol and UNFCC against non-member countries

Abhinav Maker
Email: maker.abhinav@gmail.com,
maker@itlos.org
Phone: 0152 0 8432524

Mann, Roberta

Mann, Roberta received her B.S. from Arizona State University in 1980; a Master's in Business Administration in 1982 and a J.D. from the same Arizona State University, cum laude, in 1987. Roberta obtained her LL.M. Degree with distinction at the Georgetown University Law Center in 1995. At Arizona State University, Professor Mann served as Assistant Editor on the Arizona State University Law Journal.

Following graduation from law school, Professor Mann joined the Office of Chief Counsel of the Internal Revenue Service for nine years. She then served on the Staff of the Joint Committee on Taxation (Committee of the United States Congress). Professor Mann taught as a Visiting Professor of Law at University of California at Davis in 1995-96, and as an adjunct faculty member in the LL.M. in Taxation program at Georgetown University Law Center in 1996-97.

Professor Mann is admitted to practice in Arizona and the District of Columbia. She joined the faculty at Widener in July 1998. She is currently visiting at the University of Oregon School of Law. She teaches and writes in the areas of Federal Income Tax, Business Tax, International Tax and Tax Policy. Professor Mann has been active in a number of professional and civic organizations, including the American Bar Association Tax Section, the Federal Bar Association, the District of Columbia Bar Section of Taxation and the Delaware Tax Institute. She is a fellow of the American College of Tax Counsel. Professor Mann speaks frequently to local and national tax groups.

Roberta F. Mann
Professor of Law
Widener University School of Law
Visiting at University of Oregon School of Law 2008 – 2009

Martin, Paul

Martin, Paul joined the University of New England as the Director of the Australian Centre for Agriculture and Law in 2005. Professor Martin has many years of business experience, including as a director and substantial shareholder in high technology enterprises, as a director of a successful venture capital firm, and as a member of the NSW Innovation Council and the Australian government Pooled Development Funds Registration Board. He was also a senior Visiting Fellow at the Australian Graduate School of Management for 20 years, responsible for a range of programs in both law and entrepreneurship.

Prior to joining the University, Professor Martin was Chairman of the (NSW) Southern Catchment Management Board. He has authored books and studies on taxation, natural resources, and negotiation; and has advised local and international corporations and governments on strategy in a range of areas including taxation leveraged investment, harvesting and shearing robotics, chemicals, healthcare and high technology.

In early 2006 Paul published a book with Miriam Verbeek titled Sustainability Strategy. This book is designed to give a comprehensive understanding of achieving sustainability goals in the public sector, natural resource management and business.

Paul Martin
Director of the Australian Centre for Agriculture and Law
University of New England
Armidale NSW 2351
Telephone: (02) 67733811
Fax: (02) 67733602
E-mail: paul.martin@une.edu.au

McClain, Bruce

McClain, Bruce is Professor of Taxation at Cleveland State University, Cleveland, Ohio, USA. He has a J.D. from Case Western Reserve University, and a LL.M. degree in Taxation from New York University. He is likewise a Certified Public Accountant.

Bruce McClain
b.mcclain@csuohio.edu

McKerchar, Margaret

McKerchar, Margaret is Associate Professor in Taxation and Associate Head of School (Research) at the Australian School of Taxation (Atax), University of New South Wales (UNSW), and Sydney, Australia. She has an extensive research track record and is widely published internationally, particularly in the areas of tax policy and tax compliance. She was runner-up in the OECD’s 2nd Jan Franke Tax Research Prize in 2004 and won the prize for best teaching/research paper at the Australasian Tax Teacher’s Association (ATTA) annual conference in 2008. She was a visiting Research Fellow at San Jose State University in 2005 and at Curtin University of Technology in 2008. She is currently supervising a number of research students (on a range of topics including environmental taxation) and has had two successful doctoral completions to date (including Dr Ern Chen Loo of University Technology MARA, Malaysia). She is on the editorial board of a number of journals including the Malaysian Journal of Financial Reporting and Accounting. Margaret is currently Deputy President of CPA Australia, NSW Division which has over 32,000 members.

A full list of publications (as at 31 December 2007) is available http://www.atax.unsw.edu.au/staff/mckerchar.htm. Margaret co-authored papers for the 7th and 8th GCET.

Margaret McKerchar
Associate Professor in Taxation
Australian School of Taxation (Atax)
Faculty of Law
University of New South Wales
NSW 2052 Australia
m.mckerchar@unsw.edu.au
+61 2 9385 9562 (t)
+61 2 9385 9515 (f)

Milne, Janet E.

Milne, Janet E. is Professor of Law at Vermont Law School in the United States, where she teaches environmental taxation and land use law. She is the founder and director of the law school’s Environmental Tax Policy Institute, serves on the steering committee for the Annual Global Conferences on Environmental Taxation, and is an editor of Critical Issues in Environmental Taxation: International and Comparative Perspectives.

Before joining the faculty at Vermont Law School, she practiced law at Covington & Burling in Washington, D.C., and served as legislative assistant for Senator Lloyd Bentsen, Chairman of the United States Senate’s Committee on Finance. She received a B.A. from Williams College, a J.D. from Georgetown University Law Center and clerked for Frank Coffin, Chief Judge of the United States Court of Appeals for the First Circuit.

Janet E. Milne
Director of the Environmental Tax Policy Institute and Professor of Law
Vermont Law School
Chelsea St., P.O. Box 96
South Royalton, Vermont 05068, USA
Phone: (802) 831-1266
Email: jmilne@vermontlaw.edu

Montenegro, Maria Amparo Lourdes O.

Montenegro, Maria Amparo Lourdes O. is an environmental economist whose recent research and publications have focused on the valuation of environmental costs from development projects and the economics of monitoring and enforcing pollution regulations. She obtained her Master of Philosophy in Environmental Policy (Economics and Law of the Environment) from the Department of Land Economy, University of Cambridge (2005) after receiving her MA in Economics from the University of San Carlos, where she is currently Assistant Professor in Economics. She is a member of the International Society for Ecological Economics (ISEE) and the Philippine Economics Society (PES).

Lourdes O. Montenegro
Department of Economics University of San Carlos
P. del Rosario St., Cebu City 6000 Philippines
E-mail: lourdes@cantab.net
Phone: +639228105200(mobile)/p>

Morishima, Akio

Morishima, Akio is currently the Board Chair of Japan Climate Policy Center (JCPC). He is also a Special Research Advisor to the Institute for Global Environmental Strategies (IGES), and Professor Emeritus at Nagoya University of Japan. He holds a Tokyo University BA in Law and a LLM from Harvard Law School. He taught torts law and environmental law at Nagoya University for over thirty years, and also at many universities outside Japan including Harvard Law School, and Leiden University, Netherlands.

He contributed to Japanese environmental policy making as Chairman of the Policy and Planning Committee of the Central Environment Council of the Japanese government (1993-2005), and as President (2000 - 2005) thereof. Mr. Morishima is strongly committed to promoting policies to make Japanese society sustainable. As a committee member, he is in regular contact with many government departments such as the Ministry of Environment; Ministry of Economy, Trade and Industry; and Ministry of Health, Labour and Welfare. He also served as the Chair of the Sub-Committee of the Environmental Tax of the Central Environment Council between 2003 – 2004. He is an internationally eminent lawyer and has long been an enthusiastic supporter of environmental justice. He is considered a theoretical leader of environmental law and environmental policy development in Japan. He received many awards including the Elizabeth Haub Environmental Law Prize of Universite de Livre de Bruxelles (2001), Japan Environment Science Association Prize (2001), Global 500 Award of UNEP (1996), and Environmental Protection Award of the Ministry of Environment, Japan (1995), among others.

Akio Morishima
Japan Climate Policy Centre (JCPC)
Bussan Bldg
Annex 1st Floor, 1-1-15,
Nishishimbashi, Minato-ku,
Tokyo 105-0003,
Japan
Tel: 81 3/3519 5353
Fax: 81 3/3593 9500
Email: morishima@jcpc.or.jp

Mustafa, Usman

Mustafa, Usman received his Ph.D. and M.S. degree in Economics from the University of Philippines at Los Banos in 1991 and 1987, respectively. Presently, he is working as Chief, Training and Project Evaluation Division of Pakistan Institute of Development Economics (PIDE), an apex development research, teaching institute and think tank. He has 25 years of meritorious service record, in different International Organization programs/projects including UNDP, WWF-P, FAO, World Bank, ICARDA, IRRI, AVRDC, etc. and Government Departments in and out side the country in different capacities as Monitoring & Evaluation Specialist/Expert, Socio-Economist, PLA Consultant, Chief, Coordinator, Senior Research Officer/Senior Economist, Project In charge, etc. He recently won and completed a Post Doctorate Fellowship in Production, Consumption and Marketing of Chilies at World Vegetable Center (AVRDC), Taiwan.

Dr. Mustafa has expertise in monitoring and evaluation, training, planning, co-ordination and collaboration, team building, project preparation, management, development participatory and rural development), gender in mainstreaming, formal and informal diagnostic survey i.e. Participated Reflection & Action (PRA), Agricultural and Environment Studies, etc. His training proficiency is being utilized by number of INGO’s and NGOs working in Pakistan.

Dr. Mustafa has also been an active member of different international/national socio-economic and academic organizations. He is also recognized PhD supervisor by the Higher Education Commission of Pakistan. He is an author of 73 research articles, technical/consultancies reports, workshops/conferences papers and books.

Usman Mustafa
Chief, Training and Project Evaluation Division
Pakistan Institute of Development Economics (PIDE)
Quid-i-Azam University Campus, Islamabad, PAKISTAN
Tel No.: 92-51-9216949 (O)
92-51-9259239 (R) , 92-300-9507770
Fax No.: 92-51-9210886
E. Mail: usman@pide.org.pk
usman1811@gmail.com
Web: www.pide.org.pk

Mutua, John M.

Mutua, John M. is Assistant Policy Analyst in the Infrastructure and Economic Services Division at the Kenya Institute for Public Policy Research and Analysis (KIPPRA). He holds a Master of Arts degree in Economics, and is currently a PhD (Economics) candidate at the School of Economics, University of Nairobi, Kenya. His work involves research, policy analysis, and capacity building in the Government of Kenya and the private sector on infrastructure and economic services related issues. These include water and sanitation, energy, environment, transport and Information and Communications Technology (ICT). John has vast research experience in Infrastructure and Economic Services sector in Kenya and the East and Central Africa region.

John Mutua
Email: mutua@kippra.or.ke

Panella, Giorgio

Panella, Giorgio is full Professor of Public Economics and Environmental Economics at the University of Pavia and Lecturer of Public Finance at the University of Imperia, Italy. He is Director of the Department of Public Economics at the University of Pavia. From 1972-1978 he was Administrator of the Organization for Economic Cooperation and Development (OECD) in Paris. From 1980 to 1984 he taught Environmental Economics in the Advanced School of the Faculty of Law at the University of Pavia. He has been teaching at the Universities of Genova, Bari, Bergamo, Italy.

As a member of various national and international societies, Mr. Panella held seminars and lectures at several universities. His research interests include theoretical and empirical aspects of public finance (welfare state; the efficiency of public expenditures; budgetary policies; the financing of R&D) and environmental economics. He published several books, among them, Panella G. e Anghinelli S. (2005), Valutazione dell’efficacia e dell’efficienza dei Consorzi di bonifica, IReR Milano; Panella G. (2002), Economia e politiche dell’ambiente, Carocci, Roma.Fossati A. and Panella G. (2000),Tourism and Sustainable Economic Development, Boston, Kluwer Academic Publisher; Fossati A. and G. Panella (1999), Fiscal federalism in European Countries, London, Routledge and Panella G. Ascari A. and B.Cavalletti (1999), L’inquinamento dell’aria nelle aree urbane e i danni alla salute, Milano, Angeli.

Giorgio Panella
Department of Public and Territorial Economics
University of Pavia
27100, Pavia
Tel. ++39(0)382984403
e-mail: panella@unipv.it

Pattwell, Killian

Pattwell, Killian is a Tax Senior Manager in the Corporate Tax Advisory Group of PricewaterhouseCoopers Singapore. He holds a degree in Business and Law. Killian is an Associate of the Irish Taxation Institute as well as an Associate of ACCA. He has worked with PricewaterhouseCoopers since 2000, firstly in Dublin until 2006 whereupon he transferred to Singapore.

Killian’s key experience include tax planning, structuring and inward investment. He serves a wide portfolio of clients, mostly multinationals. His experience is drawn across a wide variety of industries with particular focus on the technology, communications, semi-conductor and renewable energy sectors.

Killian has contributed articles for publication in Singapore including topics such as environmental taxation.

Killian Patwell
Office : (65) 6236 3602
Fax : (65) 6236 3715
E-mail : killian.f.pattwell@sg.pwc.com

Potter, Stephen

Potter, Stephen is a Professor of Transport Strategy at the Open University in Milton Keynes, UK. He has undertaken research on a variety of transport subjects, particularly policies to promote cleaner vehicle technologies, low carbon transport systems and more sustainable travel behaviour. This has included projects on the principles and use of taxation measures to promote sustainable transport. He is a member of the cross-party UK Green Fiscal Commission, chaired by Professor Paul Ekins and the taxation-working group of the National Business Travel Network.

Stephen Potter
Professor of Transport Strategy
Dept. of Design, Development, Environment and Materials
Faculty of Maths, Computing and Technology
The Open University,
Walton Hall, Milton Keynes
Great Britain, MK7 6AA
Tel (+44) (0) 1908 652634 / 653678
Fax (+44) (0) 1908 654052
http://design.open.ac.uk/potter/index.htm

Qin, Tianbao

Qin, Tianbao PhD is Professor of Environmental Law and Policy, and also serves as the Assistant Dean for International Affiliations for both School of Law and the Research Institute of Environmental Law (RIEL), and Senior Research Fellow of the European Studies Centre, Wuhan University, China. He is Head of Environmental Rights Department of the Centre of Protection of Rights of Disadvantaged Citizens (CPRDC), which is a prestigious NGO for Human Rights in China. He is a Legislative Expert for the State Environmental Protection Administration (SEPA) of China, and an Environmental Law Expert for several projects of Asian Development Bank in China. He is also a member of the Board of Directors of Chinese Association of Environment and Resources Law, Chinese Association of European Law, and Chinese Association of WTO Law, a member of Commission on Environmental Law and Commission on Ecosystem Management of the IUCN-The World Conservation Union, a member of Teaching and Capacity Building Committee of the IUCN Academy of Environmental Law. He was a Visiting Professor at the University of Manchester in UK from June 2007 to September 2007, and Ghent University in Belgium from July to August 2006, a DAAD Scholarship holder at Johann Wolfgang Goethe Universität Frankfurt in Germany from June 2003 to June 2005.

Currently, he is concentrating his study in the areas of law and policy concerning climate change, energy security, bio-safety and biodiversity, trade and environment, corporate environmental responsibility, and air and water pollution control. He is author of several books and more than 60 articles in the field of environmental and resources law and policy.

Qin Tianbao
Assistant Dean for International Affiliations
School of Law & Research Institute of Environmental Law (RIEL)
Wuhan University
Address: Luojia Shan; Wuhan, 430072; P.R.China
Tel/Fax: 0086-27-6875 2091 (O)
Email: tianbaoq@hotmail.com

Quah, Euston

Quah, Euston is Head of Economics at the Nanyang Technological University. Prior to this, he was Vice-Dean, Faculty of Arts and Social Sciences at NUS; Deputy Director of the Public Policy Programme (now called the Lee Kuan Yew School of Public Policy); Founding Director of the Singapore Centre for Applied and Policy Economics (SCAPE); and headed the Economics Department at NUS. Professor Quah is a prolific writer with more than 40 peer-reviewed publications in well-known international journals and some 5 books including Cost-Benefit Analysis (5th edition with E.J. Mishan; Routledge, UK); Siting Environmentally Unwanted Facilities (with KC Tan; Edward Elgar, UK) and Economics and Home Production (Ashgate, UK). In 2008, he published a textbook, Principles of Economics, (Thomson, USA) with Gregory Mankiw (former Chairman of US Council of Economic Advisors and Harvard Professor). Professor Quah had published some first Singapore studies relating to the environment such as the first cost of air pollution study of Singapore; the first study in the world on the trans-boundary haze problem in Southeast Asia (published as an individual researcher); and the first study on the social cost of smoking in Singapore. He is an advisor to many government ministries on the environment as well as contributed to cost-benefit studies on key public projects.

Professor Quah is Editor of the Singapore Economic Review; Co-Editor of International Gambling Studies (edited at Australian National University); past Associate Editor of the Asian Economic Journal (edited at Chinese University of Hong Kong) and on the editorial board of the ASEAN Economic Bulletin (edited at ISEAS), and Open Law Journal (Bentham Science UK). He had served on the Board of Trustees of ISEAS; Council Member of SIIA; Adjunct Senior Research Fellow of IPS and presently a Vice-President of the Economic Society of Singapore. Professor Quah’s views have appeared very frequently in the popular press and both local and foreign media.

Euston Quah
Division of Economics
Head, Economics & Associate Chair (Research)
School of Humanities and Social Sciences
Nanyang Technological University
Nanyang Avenue
Singapore 639798
Tel: (65) 6790-6431
Fax: (65) 6794-6303
Email: ecsquahe@ntu.edu.sg

Rajaonson, Juste

Rajaonson, Juste is a master student in Urban Studies at the Université du Québec à Montréal (UQAM).

Juste Rajaonson
Email: ressources@grame.org

Rosiati Ramli

Rosiati Ramli is currently a full-time PhD candidate in the Division of Law, Macquarie University, Australia. Prior to her candidature, she worked as a lecturer at National University of Malaysia. Her background is accounting and taxation but her PhD research is in the areas of transportation, economics and law where she focuses on strategies and policies to overcome the challenges of sustainable transportation in Southeast Asia region.

Rosiati Ramli
E-mail: ati_dreamer@yahoo.com

Robinson, Nicholas A.

Robinson, Nicholas A. is the Gilbert and Sarah Kerlin Distinguished Professor of Environmental Law at Pace University School of Law, whose environmental legal education programs he founded. He is also professor adjunct at Yale University in the School of Forestry & Environmental Studies and the School of Law, and is a member of the Environmental Advisory Council of the European Bank for Reconstruction and Development (EBRD). He served under 5 US presidents on America’s delegations to the environmental law negotiations with the USSR (1972-92), and served as both the Chair of the Commission on Environmental law of the International Union for the Conservation of Nature & Natural Resources (IUCN) and IUCN’s Legal Advisor (1996-2005). From 2004 to 2008, he chaired the IUCN Academy of Environmental Law. He compiled and edited the travaux préparatoires of the UN Summit on Environmental Development (the 1992 Rio Earth Summit): Agenda 21 and the UNCED Proceedings (6 volumes) and is author of many books and articles, including Comparative Environmental Law & Regulation (Oxford University Press). He holds the Elizabeth Haub Prize in Environmental law from the Université libre de Bruxelles and has been honored in Brazil by the Procuradoria Geral of Rio de Janeiro (2008), and the Instituto O Direito por um Planeta Verde (1999 and 2004). The Natural Resources Council of American conferred on him its National Environmental Quality Award (2002). He is a graduate of Brown University and Columbia University School of Law.

Nicholas A. Robinson< br />Gilbert & Sarah Kerlin Distinguished Professor of Environmental Law
Center for Environmental Legal Studies
Pace University School of Law
78 North Broadway
White Plains NY 10603
Tel: (914) 422 4244
Fax: (914) 422 4261
Email: nrobinson@law.pace.edu

Rosselló, Carlos

Rosselló, Carlos is a Lawyer and a Researcher at the Institute of Environmental Sciences, Complutense University of Madrid, Spain.

Carlos Rosselló
Email: carlosderossello@telefonica.net

Roy-Chowdhury, Chas

Roy-Chowdhury, Chas is Head of Taxation at Association of Chartered and Certified Accountants of Singapore (ACCA). He has a degree in Applied Economics and is a Fellow of ACCA. He was into public practice from 1980 until 1991 when he joined the ACCA Technical Department. He is President of the Taxation Committee of the small business grouping UEAPME and a member of the Indirect and Direct Tax Working Parties at Federation des Experts Comptables Européens (FEE) - the umbrella group for “first tier” European accountants.

He is secretary to the ACCA Taxation Committee and is in regular contact with many Government departments such as the Inland Revenue and Customs and Excise through formal committees and ad hoc meetings. In addition there is an ongoing commitment to putting across the message on key tax issues to the broader public and opinion formers via the media. To this end there has been regular appearances across the full range of local, national and international television and radio stations as well as wide coverage both in local, regional and national newspapers.

He has made presentations on key international tax issues to the European Parliament and international conference venues as well as lectured for ACCA on its courses and for its tax exams in China. He has also made presentations on Money Laundering and Ethics in Guyana, Trinidad, Barbados, Romania, Zambia and Pakistan.

Chas Roy-Chowdhury
Association of Chartered Certified Accountants
29 Lincoln’s Inn Fields
London
WC2A 3EE UK
Tel: (44) (0) 20 7059 5976
Fax: (44) (0) 20 7059 5730

Sven Rudolph

Sven Rudolph is Assistant Professor for the Political Economy of Environmental Policy at the University of Kassel, Germany. He holds a Master’s degree in Economics (1999) and received his Ph.D. with a thesis on the political economy of emissions trading in Germany and the USA (2005). In 2003 he worked as Campaigner on Economic Policy at Friends of the Earth, Germany’s headquarters in Berlin. Since then, he is member of the Scientific Council to Friends of the Earth Germany representing the Working Group on Economic and Fiscal Policy and member of the Working Group Emissions Trading for Mitigating Climate Change of the German Federal Ministry for the Environment, Nature Conservation and Nuclear Safety. His major fields of expertise are environmental policy instruments and political economy issues, where – besides his presentation on EU aviation at last year’s GCET – he has presented on national and international venues and published several books and journal articles. His present research is focused on market-based climate policy instruments in Japan.

Sven Rudolph
University of Kassel
Department of Economics
Nora-Platiel-Str. 4
34109 Kassel Germany
Tel: (+49) (0)561 804 3062
Fax: (+49) (0)561 804 3088
Email: s.rudolph@wirtschaft.uni-kassel.de

Ruiz, María Amparo Grau

Ruiz, María Amparo Grau received her Law Degree at the Universitat de València in 1993, her MBA degree at CEU San Pablo in 1994, and her PhD in Law degree at Universidad Complutense de Madrid, Spain in 1998. Maria is Full time Associate Professor of Financial & Tax Law, and Deputy Dean for Students in the Faculty of Law, Universidad Complutense de Madrid. She was Winner of the Mitchell B. Carroll Prize (International Fiscal Association), the Prix Pierre Coppens in 2002 and the Spanish Royal Academy of Jurisprudence and Legislation Award in 2007. Her research interests include International cooperation in tax matters, Regional and EC Tax Law, Environmental taxation and Development aid.

Maria Amparao Grau Ruiz
grauruiz@der.ucm.es

Shurtz, Nancy E.

Shurtz, Nancy E. is the Bernard Kliks Professor of Law at the University of Oregon School of Law where she specializes in taxation. She teaches Individual Income Tax, Business Tax, Tax Policy, Environmental Policy, and Sustainable Tax & Business Practices. She has written several tax articles in the environment field including “State Taxation of Energy Resources: Are Consuming States Getting Burned?” 36 Vanderbilt Law Review 55; “Promoting Alcohol Fuels Production: Tax Expenditures? Direct Expenditures? No Expenditures?” 36 Southwestern Law Journal 597; and “The Windfall Profits Tax - Poor Tax Policy? Poor Energy Policy?” 34 University of Miami Law Review 1115. She is currently working on a book entitled ENVIRONMENTAL POLICY: MARKETPLACE ECONOMICS AND ALTERNATIVE APPROACHES.

Professor Shurtz is a frequent speaker on issues relating to environmental tax and sustainable business practices. Prior to joining the faculty of the University of Oregon School of Law she taught at the Wharton School of Business at the University of Pennsylvania.

Nancy E. Shurtz
Bernard Kliks Professor of Law
University of Oregon School of Law
nshurtz@law.uoregon.edu
(541) 346-3841

Sirisom, Julsuchada

Sirisom, Julsuchada PhD is the Assistant Dean and Director of the Accounting for PhD Program in the Faculty of Accountancy and Management at the Mahasarakham University, Mahasarakham, Thailand.

Dr. Sirisom has published professional articles in the International Tax Journal and Critical Issues in Environmental Taxation and has made professional presentations at a number of international conferences.

Julsuchada Sirisom
Assistant Dean
Faculty of Accountancy and Management
Mahasarakham University
Muang Maha Sarakham
44000 Thailand
Tel: 0-4375-4333 Ext. 3423
Email: julsuchada.s@msu.ac.th

Sprohge, Hans

Sprohge, Hans PhD CPA•ABV, CVA is Professor of Accountancy at Wright State University, Dayton, Ohio USA. Prior to WSU, he was in the Faculty at the Ohio State University and Kent State University. During a professional development leave from WSU, he worked at KPMG LLP in its Corporate Transactions practice.

Dr. Sprohge has published several articles in The Tax Adviser, the CPA Journal, the Journal of Accountancy, and Management Accounting. He has served on committees of the American Institute of CPAs, the Institute of Management Accountants, and the Ohio Society of CPAs.

Hans Sprohge
Professor of Accountancy
Wright State University
Dayton, Ohio U.S.A.
Email: hans.sprohge@wright.edu

Sterner, Thomas

Sterner, Thomas is Professor of Environmental Economics in Gothenburg, Sweden. He has built up during the last 18 years, a unit for environmental economics with three professors, a dozen PhDs and about two-dozen graduate students. Thomas’s main research interests lie in the design of policy instruments. He has studied a number of different applications ranging from energy and climate, through natural resource management such as fisheries to issues relating to industrial and transport pollution. Thomas Sterner teaches PhD and undergraduate courses in environmental and resource economics and is also active in a number of boards and has received several award/honours. Thomas is currently the President of European Association of Environmental and Resource Economists (2008-2009).

Thomas Sterner
President of the European Association of Environmental and Resource Economists
Professor of Environmental Economics
Dept of Economics
University of Gothenburg
PO Box 640
40530 Gothenburg
Sweden
Street Adress Vasagatan 1
Tel (46) 31 7861377
Fax (46) 31 7861326

Stoianoff, Natalie P.

Stoianoff, Natalie P. is a regular participant in the annual Global Environmental Taxation conference series publishing on the impact of taxation concessions for mine site rehabilitation, local government taxes and conservation covenants. She has edited the multidisciplinary book, Accessing Biological Resources, Complying with the Convention on Biological Diversity, published in 2004 by Kluwer's International Environmental Law & Policy Series.

Natalie was a member of the Editorial Board for the Journal of Natural Resources Law and Policy, and is currently a member of the editorial boards of the Macquarie Journal of Business Law and the Journal of the Australasian Tax Teachers' Association. Natalie was the primary editor of the first issue of the Journal of the Australasian Tax Teachers' Association, published on-line in December 2005. Natalie is a Fellow of the Taxation Institute of Australia and has contributed to economic policy development in Australia as a member of the Taxation Policy Committee and the Economic Affairs Standing Committee of the New South Wales State Chamber of Commerce and has been a member of the New South Wales Board of the Australia China Business Council for 7 terms and is currently Vice President.

Natalie P. Stoianoff
Director, Master of Industrial Property Program Faculty of Law University of Technology, Sydney PO Box 123 Broadway NSW 2007
Tel: 61 2 9514 3453
Fax: 61 2 9514 3488
Email: natalie.stoianoff@uts.edu.au

Susilowati, Indah

Susilowati, Indah is a professor at the Faculty of Economics, Diponegoro University (UNDIP), Semarang–Indonesia. She is the head of Research Institute of UNDIP. She is a lecturer in Faculty of Economics and several postgraduate programs in UNDIP. She engaged in the Directorate of Higher Education Degree, Ministry of Education, the Government of Indonesia as reviewer for research works since 2005.

Besides that she also provides consultancy services to several Local Governments and institutions in the region.

She is a member of Asian Fisheries Society (AFS) and International Institute of Fisheries Economic and Trade (IIFET). She also collaborated with Worldfish to promote sustainable fisheries in the region. She has high commitment in advocating the green environment, fisheries management and conflict resolution to the competent communities or stakeholders.

She completed her Master and Ph.D. programs in resource economics from the Faculty of Economics and Management, Universiti Putra Malaysia (UPM). Her dissertation (1998) entitled “Economics of Regulatory Compliance with Fisheries Regulation in Indonesia, Malaysia and the Philippines”. She did thesis (1991) entitled :Welfare Impact of Improved Boat Modernisation (IBMS) in Pemalang Regency, Central Java, Indonesia”. Her B.Sc. was pursued in the Faculty of Economics, UNDIP where she is attached now.

She had has presented and published papers in national and international forum.

Indah Susilowati
Research Institute-Diponegoro University (UNDIP) WIDYA PURAYA
Building, 2nd floor, Jl.Prof.Sudarto,Tembalang, SEMARANG 50275-INDONESIA
Tel/FAX: +62-24-7460039; Mobile: +62-8122866649
E-mail (personal): indah-susilowati@rocketmail.com
E-mail (official): lemlit.undip@gmail.com

Tanguay, Georges

Tanguay, Georges is Professor of Urban Studies at the Université du Québec à Montréal (UQAM). He holds a PhD in Economics from Laval University, Canada and was a Post-doctoral Fellow for two years at the Department of Economics and at the Institute for Canadian Studies at McGill University. Before coming to UQAM, he was a Professor for four years at the Department of Economics at the University of Maine, USA. His main scientific publications study fiscal competition and the location of polluting firms and the determinants and efficiency of environmental policies. His current research focuses on the development of indexes to measure sustainable development and the effects of gasoline prices on urban sprawl.

Georges Tanguay
Université du Québec à Montréal
École Des Sciences de la Gestion
Départment D’études Urbaines et Touristiques
C.P. 8888, SUCC. Centre-Ville
Montréal (Québec) Canada, H3C 3P8
Tel: (514) 987-3000 Poste 2123
Email: TANGUAY.GEORGES@UQAM.CA

Tavallali, Rahmat

Tavallali, Rahmat is Professor of Business and former Director of the MBA Program at Walsh University, North Canton, Ohio, USA. Prior to Walsh University, he taught accounting courses at Cleveland State University, Cleveland, Ohio and St. Petersburg State University, St. Petersburg, Russia. He also served as Vice President of Business Training Systems Corporation with five campuses in Northeast Ohio. He has edited several business publications and made many professional presentations at national and international conferences.

Dr. Tavallali is also an independent consultant who has established an outstanding record working for profit and non-profit organizations. Dr. Tavallali was a co-organizer of the first Global Environmental Taxation Conference held in Cleveland, Ohio in June 2000 and is a regular contributor to the environmental taxation conference series.

Rahmat Tavallali
rtavallai@walsh.edu

Thampapillai, Jesuthason ‘Dodo’

Thampapillai, Jesuthason ‘Dodo’ is an economist at the Lee Kuan Yew School of Public Policy, National University of Singapore. He also holds a Personal Chair in Environmental Economics at Macquarie University and is holding an Adjunct Professorship in the same field at the Swedish University of Agricultural Sciences at Uppsala University. In 2005, he was included in the list of Eminent Environmental Economists by UNESCAP and was previously a member of the UNEP Expert Group in Environmental Economics. He has over 100 publications including seven books and nine refereed monographs. He was also awarded the DFG Professorship (University of Kiel, Germany 1999/2000) and SLU visiting Professorship (Sweden- 1999/2000). He has also consulted with World Bank, Asian Development Bank, United Nations Development Programme, Food and Agricultural Organization of the United Nations and International Labour Organization, and the Australian Government. Dodo's current research focus is on Macroeconomics and the Environment and the revised edition of his text Environmental Economics: Concepts Methods and Policies (Oxford University Press 2002, 2006).

Thampapillai, Jesuthason ‘Dodo’
Lee Kuan Yew School of Public Policy
National University of Singapore
469C Bukit Timah Road
Singapore 259772
DID: (65) 6516 4844
Fax: (65) 6778 1020
Email: spptj@nus.edu.sg

Toudou, Fumiaki

Toudou, Fumiaki is Associate Professor in the Graduate School of Modern Society and Culture/Faculty of Economics at Niigata University, Japan. He is also the chairman of Niigata Citizen’s Environmental Transport Research Society, Member of the Committee on Comprehensive Transport Strategy, City of Niigata and Member of the Committee on Omnibus Town Planning, City of Niigata.

Fumiaki Toudou
Email: toudou@econ.niigata-u.ac.jp

Usui, Takehiro

Usui, Takehiro is currently an Associate Professor in the Faculty of Economics at Soka University, Japan. His major interests include econometrics, especially cross section and panel data analysis, the economics of waste, especially municipal environmental policy of unit based pricing and cost structure analysis of municipal solid waste management. He studied at Kwansei Gakuin University, 1994-1997 for his BA degree; University of Kobe, 1998-2000 for his MA in Economics and University of Kobe, 2000- 2003 for his PhD in Economics. Previously he was an Assistant Professor in the Faculty of Economics, Hokusei Gakuen University, 2003-2005; Assistant Professor, Faculty of Economics, Soka University, 2005-2008 and Associate Professor, Faculty of Economics, Soka University, 2008 up to the present.

Faculty of Economics, Soka University
1-236 Tangi-cho, Hachioji-shi, Tokyo, 192-8577, Japan
Phone: + 81-426-91-4016
Fax: + 81-426-91-8232
E-mail: usui@soka.ac.jp

Wang, Xi

Wang, Xi is the Director of the Environmental and Resources Law Institute, in the School of Law at the Shanghai Jiao Tong University, China. He served as Associate Dean for Research and International Cooperation from 2002 to 2007.

Dr. Wang Xi is a member of the Academic Committee of the Key Institute of Education Ministry of P.R.C in the Field of Environmental Law. He is Vice- Chairman of the Chinese Society of Environmental and Resources Law. He served as a Deputy Public Prosecutor General of Hubei Province from 2000-2002. He is a member of the National Committee of the Chinese People’s Political Consultative Conference. Dr. Wang Xi received his B.A degree from Wuhan Normal College in 1981. He graduated from the Law School of Wuhan University in 1984 (M.L.) and from Washington University Law School in 1987 (M.J.S). He received his Ph.D. in Law from Wuhan University Law School in 2000.

He teaches courses of International Environmental Law, Comparative Environmental Law and Chinese Environmental Law. His university textbook of International Environmental Law was recommended by the Ministry of Justice and got a National Award of Excellent University Textbook of Law in 2006 conferred by the Ministry of Education of PRC. He likewise provides legal consultation on environmental law for Chinese nationals, local legislatures and international organizations. One of the major research projects he is doing now is the amendment of the current Environmental Protection Law of PRC (1989). The State Environmental Protection Administration of PRC approved the project on Oct. 2007.

Dr. Wang Xi served as the Chinese Coordinator for the launching ceremony of the IUCN Academy of Environmental Law and the Chairman of the First Colloquium of the Academy in Shanghai in 2003. He has been invited as visiting professor and conference participant by various environmental law institutions in North America, Europe, Australia, Southeast Asia and Africa. His major publications include a university textbook entitled International Environmental Law; Introduction to Environmental Law of USA and a Volume of Environmental Law of China and International Encyclopedia of Laws published by Kluwer Law International.

Wang Xi
Professor, Director of ERLI
School of Law
Shanghai Jiao Tong University
800 Dongchuan Road, Shanghai, China, Post Code 200240
Telephone and Fax: 0086 21 3420 4995 (Office)
Email: wangxi6324@163.com; wangxi@sjtu.edu.cn; Website: www.chinaerli.org

Waris, Attiya

Waris, Attiya is an Assistant Lecturer in the Department of Commercial Law, School of Law at the University of Nairobi in Kenya. She is currently a PhD student at Lancaster University, UK, working, on linking taxation and human rights. She holds two Masters of Law degrees, one in Human Rights and Democratisation in Africa from the University of Pretoria in South Africa and another in Business and Commercial Law from the University of London. She holds an Undergraduate Law degree from the University of Nairobi and is both a DAAD scholar and a scholar of the European Union.

Attiya Waris
House 29, Flat 5
Pendle College
Lancaster University
LA1 4YZ
Email:attiyaw@gmail.com
Telephone: 00447828761245

Werren, Kip

Werren, Kip lectures at the University of New England, Australia in the areas of Corporation Law, Taxation Law and Administrative Law. He is a Legal Practitioner and is a Certified Practising Accountant of Australia. Kip has extensive experience in setting up business structures, succession planning and asset protection.

Kip is currently undertaking a PhD through Macquarie University with a dissertation entitled ‘Utilising the Institutional Arrangements in Financial Markets as a Model for Environmental Resource Markets’. His thesis will show that the institutional arrangements in natural resources markets might be modeled on financial markets for efficient and effective outcomes. The paper will attempt to explain how the institutional framework affects the structure of economic organisations and contractual arrangements in natural resources and moreover, the paper will outline how the institutional framework limits the set of practicable forms of natural resource management. The paper will also focus on transaction costs and primarily on measurement and enforcement costs implied by the types of natural resource commodities exchanged and by the nature of the exchange.

Kip Werren
Associate Lecturer
School of Law
University of New England
Armidale NSW 2351
Telephone: (02) 677332351
Fax: (02) 67733602
E-mail: kwerren2@une.edu.au

Williams, Sara

Williams, Sara is a Research Associate now based in Cardiff, UK.

Woodward, Therese

Woodward, Therese BA, PhD, FHEA is a Reader in Accounting in the Faculty of Business and Law at Kingston University, London. Additionally she is the Faculty Director of Doctoral Programmes and represents the University at the European Doctoral Programmes Association in Management and Business Administration (EDAMBA) and is the Convenor of their Summer Research Academies. Thérèse primarily teaches qualitative research methods and methodology for masters and doctoral programmes. She publishes and supervises PhD and DBA students in the areas of: Socially Responsible Investment; Corporate Social Reporting; and Performance measurement and project control.

Therese Woodward
Room KH-37 Kenry House
Kingston University
Kingston Hill
Kingston Upon Thames
Surrey KT2 7LB
Tel: 020 85472000 Ext. 65310
Email: T.Woodward@kingston.ac.uk

Yábar, Ana Sterling

Yábar, Ana Sterling is Professor of Economics at the Complutense University of Madrid (UCM) from 1984 and Director of Environmental Sciences Institute (Research Centre on Environment at the same Spanish University) from 2005. She has a Doctor of Laws degree (1974), Doctor in Economics (1976), and was a Visiting Scholar at Harvard University (1974-75). Ana is a member of the Editorial Board of the Spanish Observatorio Medioambiental from 1997 and Director of the Spanish M+A Electronic Review from 2005; President of the Spanish Scientific Committee of IHDP, from 2004; member of several public and private Administration Council; Director of Magister related to environmental subjects at the UCM. She is likewise a Member of the Scientific Committee (Ministry of Research) for the Mitigation of Climate Change from 2008 and Member of IPCC WG-III from 2001.

Ana has been a member of the Financial Ministry Commission for Research on Environmental Taxes (1998), member of the Financial Ministry Commission for Research on Energy Taxation (2000-2001). Also she has been President of several Scientific Committees for International Symposiums held in Madrid on environmental taxation (1996) and Climate Change Issues (2003); member of Evaluation Research Committees within the EU, Ministry of Education and Research, and several Public and Private Foundations.

Ana Yabar
Ana Yábar- ayabar@der.ucm.es

Zatti, Andrea

Zatti, Andrea graduated from the Faculty of Economics and Business at the University of Pavia, Italy and holds a Master’s Degree in Integrated Environmental Management from the University Institute for Advanced Studies of the University of Pavia (1999). He is a Researcher of Public Finance in the University of Pavia since 2002. Mr. Zatti worked in the research area with APAT (Italian National Environmental Agency), ECMT (European Conference of Ministers of Transport) and CIRIEC (Centre Interdisciplinaire de Recherches et d’Information sur le Entreprises Collectives) on waste and transport issues. He has collaborated with different local public authorities in the implementation of Local Agenda XXI processes. He is also an author of several publications in the field of public finance, with special regard to the European budget and environmental issues.

Andrea Zatti
Department of Public and Territorial Economics
University of Pavia
27100, Pavia, Italy
Tel. ++39(0)382984783
e-mail: chopin@unipv.it

Zhou, Yanfang

Zhou, Yanfang is a PhD candidate in environmental law at Wuhan University Law School, China. She was a staff attorney with Natural Resources Defense Council (NRDC) Beijing Office (2006- 2007). She administered and implemented NRDC projects promoting environmental enforcement in China through public participation. She coordinated with local NGOs dedicated to public environmental education and participation and implemented NRDC projects of Chinese NGO capacity building.She co-established an environmental public participation law center at NRDC Beijing Office (www.greenlaw.org.cn), a web-based resources center of law and information aimed at facilitating access to environmental information, public participation in EIA and other environmental decision-making processes, public participation in legislation and regulation promulgation, and access to justice for members of the public in China. Yanfang Zhou received a LLM degree at Harvard Law School in 2006. While studying at Harvard, she interned at Massachusetts Department of Environmental Protection. Yanfang Zhou received a Master’s degree in environmental law from Wuhan University Law School in 2004. She also studied at Johns Hopkins University-Nanjing University Center for Chinese and American Studies from 2002 to 2003. She received her Bachelor’s degree in English in 1999.

Zhou YanFang
Email: yanfang.zhou@gmail.com