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Reduced VAT for environmentally friendly products

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  • Copenhagen Economics
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    Abstract

    The study examines the potential use of reduced VAT on environmentally friendly goods and the current application of reduced VAT on energy consumption by households. The analysis is carried out in the context of EU policy approach to climate change and energy security, including interaction with other policy instruments at the EU and national levels. The core of this study focuses on what role - if any - should VAT rate policy play in underpinning these objectives.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/economic_studies/study_on_reduced_vat_for_environmental_friendly_products_en.pdf
    File Function: final version, 2008
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    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0025.

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    Length: 113 pages
    Date of creation: Dec 2008
    Date of revision:
    Handle: RePEc:tax:taxstu:0025

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Related research

    Keywords: European Union; taxation; VAT;

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    References

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    1. Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521319867.
    2. Löschel, Andreas & Conrad, Klaus, 2002. "Recycling of eco-taxes, labor market effects and the true cost of labor: a CGE analysis," ZEW Discussion Papers 02-31, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    3. Glomsrod, Solveig & Taoyuan, Wei, 2005. "Coal cleaning: a viable strategy for reduced carbon emissions and improved environment in China?," Energy Policy, Elsevier, vol. 33(4), pages 525-542, March.
    4. Rose, Adam & Benavides, Juan & Lim, Dongsoon & Frias, Oscar, 1996. "Global warming policy, energy, and the Chinese economy," Resource and Energy Economics, Elsevier, vol. 18(1), pages 31-63, March.
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    7. Bohringer, Christoph & Loschel, Andreas, 2006. "Computable general equilibrium models for sustainability impact assessment: Status quo and prospects," Ecological Economics, Elsevier, vol. 60(1), pages 49-64, November.
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    9. Debreu, Gerard, 1974. "Excess demand functions," Journal of Mathematical Economics, Elsevier, vol. 1(1), pages 15-21, March.
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    11. Dufournaud, Christian M. & Quinn, John T. & Harrington, Joseph J., 1994. "An Applied General Equilibrium (AGE) analysis of a policy designed to reduce the household consumption of wood in the Sudan," Resource and Energy Economics, Elsevier, vol. 16(1), pages 67-90, March.
    12. Aldy, Joseph E. & Pizer, William A., 2008. "Issues in Designing U.S. Climate Change Policy," Discussion Papers dp-08-20, Resources For the Future.
    13. Hanley, Nick D. & McGregor, Peter G. & Swales, J. Kim & Turner, Karen, 2006. "The impact of a stimulus to energy efficiency on the economy and the environment: A regional computable general equilibrium analysis," Renewable Energy, Elsevier, vol. 31(2), pages 161-171.
    14. Bhattacharyya, Subhes C., 1996. "Applied general equilibrium models for energy studies: a survey," Energy Economics, Elsevier, vol. 18(3), pages 145-164, July.
    15. Despotakis, Kostas A. & Fisher, Anthony C., 1988. "Energy in a regional economy: A computable general equilibrium model for california," Journal of Environmental Economics and Management, Elsevier, vol. 15(3), pages 313-330, September.
    16. Klaus Conrad & Michael Schröder, 1991. "An Evaluation of Taxes on Air Pollutants Emissions: An Applied General Equilibrium Approach," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 127(II), pages 199-224, June.
    17. Bourguignon, Francois & de Melo, Jaime & Morrisson, Christian, 1991. "Poverty and income distribution during adjustment : issues and evidence from the OECD project," Policy Research Working Paper Series 810, The World Bank.
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    Cited by:
    1. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.

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