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Lessons from the Polder: Is Dutch CO2-Taxation Optimal?

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Author Info
Herman Vollebergh (Erasmus University Rotterdam)

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Abstract

This paper evaluates energy tax reform in the Netherlands between 1988 and 2002 from a climate change perspective. A tax on fuels and the so-called regulatory energy tax since 1996 are examples of indirect and non-uniform taxation of emissions. The overall tax base and rate structure corroborates recent theoretical findings that heterogeneity in production processes and transaction costs may justify optimal departures from the Pigovian corrective tax rule. Surprisingly, the Dutch revenue-raising tax matches the (modified) Pigovian policy prescription rather well, whereas the regulatory energy tax mainly follows the revenue raising Ramsey logic. Further improvements of the energy tax structure are also discussed, such as targeting the energy tax base and linking the tax rate more precisely to fuel characteristics.

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Paper provided by Fondazione Eni Enrico Mattei in its series Working Papers with number 2004.6.

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Date of creation: Jan 2004
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Handle: RePEc:fem:femwpa:2004.6

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Related research
Keywords: Climate change; Energy taxes; Optimal indirect taxation; Specific and ad valorem taxation;

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Find related papers by JEL classification:
H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy

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    Other versions:
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  13. A. Lans Bovenberg & Lawrence H. Goulder, 2001. "Neutralizing the Adverse Industry Impacts of CO2 Abatement Policies: What Does It Cost?," NBER Chapters, in: Behavioral and Distributional Effects of Environmental Policy, pages 45-90 National Bureau of Economic Research, Inc. [Downloadable!]
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