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Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction

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  • Jarmila Zimmermannová
  • Michal Menšík
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    Abstract

    In January 2008 the Czech Republic introduced the environmental taxation based on the directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity. Environmental taxes are imposed on electricity, solid fuels and natural gas. This paper discusses impacts of environmental taxation in the Czech Republic in the period after its implementation, particularly impacts on price indexes of energy intensive sectors, structure of energy products consumption in the economy and production of CO2 emissions by sectors ranking among EU ETS. The paper is divided into six parts. The first part is the introduction where both the main target of the paper and four hypotheses for testing are formulated. The theoretical problems which are connected with the impact of taxation and tax incidence are discussed in the second part. The third part describes the ideas and expectations of lawmakers regarding environmental taxation implementation, precisely European Commission, Ministry of Finance and Ministry of the Environment of the Czech Republic. In the fourth part authors describe the methodology and data, provide results of ex-post analysis based on both linear and non-linear correlation analyses. The next part deals with the discussion of the results and the hypotheses testing. The last part, conclusion, focuses on the main ex-post analysis findings and formulates the recommendations.

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    Bibliographic Info

    Article provided by University of Economics, Prague in its journal Politická ekonomie.

    Volume (Year): 2013 (2013)
    Issue (Month): 1 ()
    Pages: 46-66

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    Handle: RePEc:prg:jnlpol:v:2013:y:2013:i:1:id:883:p:46-66

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    Related research

    Keywords: price indexes; ex-post analysis; environmental taxation; Energy Intensive Sectors; energy consumption; Czech Republic; CO2 emissions;

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    References

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    1. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    2. Bosquet, Benoit, 2000. "Environmental tax reform: does it work? A survey of the empirical evidence," Ecological Economics, Elsevier, vol. 34(1), pages 19-32, July.
    3. Jan Pavel & Leoš Vítek, 2005. "Marginal effective tax rates on employees on czech and slovak labour market in the period of transformation," Politická ekonomie, University of Economics, Prague, vol. 2005(4), pages 477-494.
    4. Matthew Kofi Ocran, 2010. "Exchange Rate Pass-Through To Domestic Prices: The Case of South Africa," Prague Economic Papers, University of Economics, Prague, vol. 2010(4), pages 291-306.
    5. Bach, Stefan & Kohlhaas, Michael & Meyer, Bernd & Praetorius, Barbara & Welsch, Heinz, 2002. "The effects of environmental fiscal reform in Germany: a simulation study," Energy Policy, Elsevier, vol. 30(9), pages 803-811, July.
    6. Baranzini, Andrea & Goldemberg, Jose & Speck, Stefan, 2000. "A future for carbon taxes," Ecological Economics, Elsevier, vol. 32(3), pages 395-412, March.
    7. Petr ŠAUER & Ondřej VOJÁČEK & Jaroslav KLUSÁK & Alena HADRABOVÁ, 2008. "Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic," European Financial and Accounting Journal, University of Economics, Prague, vol. 2008(4), pages 92-106.
    8. Wier, Mette & Birr-Pedersen, Katja & Jacobsen, Henrik Klinge & Klok, Jacob, 2005. "Are CO2 taxes regressive? Evidence from the Danish experience," Ecological Economics, Elsevier, vol. 52(2), pages 239-251, January.
    9. European Commission, 2004. "Taxation trends in the European Union: 2004 edition," Taxation trends 2004, Directorate General Taxation and Customs Union, European Commission.
    10. Vehmas, Jarmo & Kaivo-oja, Jari & Luukkanen, Jyrki & Malaska, Pentti, 1999. "Environmental taxes on fuels and electricity -- some experiences from the Nordic countries," Energy Policy, Elsevier, vol. 27(6), pages 343-355, June.
    11. Zimmermannova, Jarmila, 2012. "Ex-post analysis of impacts of the car registration fee in the Czech Republic," Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(9), pages 1458-1464.
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