Comparison of CO2 Taxation in European Union Member States
The European Commission is going to discuss a revision of Directive 2003/96/ EC, restructuring the Community framework for the taxation of energy products and electricity. The first proposals include a new energy taxation system, where the current energy tax is divided into two components - an energy component and a CO2 component. This article first presents theoretical concepts regarding environmental and CO2 taxation; then it concentrates on current national systems of CO2 taxation in European Union Member States with a focus on the energy and transport sectors. After making an overview of CO2 taxation, the article focuses on a comparison of national systems of CO2 taxation and indicates similarities in the taxes in their application in both the energy and transport sectors. The authors deal with all taxes that have their current tax base based on CO2 emissions or have CO2 emissions as one part of their tax base. The analysis is provided for a period until the end of 2009. Finally, the results of the comparison of CO2 taxation are discussed. The article also includes a brief overview of existing ex-post analysis of CO2 taxation in the Nordic countries of the European Union.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 2010 (2010)
Issue (Month): 3 ()
|Contact details of provider:|| Postal: nam. W. Churchilla 4, 130 67 Praha 3|
Phone: (02) 24 09 51 11
Fax: (02) 24 22 06 57
Web page: http://www.vse.cz/
More information through EDIRC
|Order Information:|| Postal: Redakce Acta Oeconomica Pragensia, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3|
Web: http://www.vse.cz/aop/ Email:
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Lawrence Goulder, 1995. "Environmental taxation and the double dividend: A reader's guide," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(2), pages 157-183, August.
- 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.
- Tanja Markovic-Hribernik & Aleksandra Murks, 2006. "The long road from Ljubljana to Kyoto: Implementing emissions trading mechanism and CO2 tax," Financial Theory and Practice, Institute of Public Finance, vol. 30(1), pages 29-65.
- Pearce, David, 2006. "The political economy of an energy tax: The United Kingdom's Climate Change Levy," Energy Economics, Elsevier, vol. 28(2), pages 149-158, March.
- Baranzini, Andrea & Goldemberg, Jose & Speck, Stefan, 2000. "A future for carbon taxes," Ecological Economics, Elsevier, vol. 32(3), pages 395-412, March.
- de Bovenberg, A Lans & Mooij, Ruud A, 1994.
"Environmental Levies and Distortionary Taxation,"
American Economic Review,
American Economic Association, vol. 84(4), pages 1085-89, September.
- Speck, Stefan, 1999. "Energy and carbon taxes and their distributional implications," Energy Policy, Elsevier, vol. 27(11), pages 659-667, October.
- Bazin, D. & Ballet, J. & Touahri, D., 2004.
"Environmental responsibility versus taxation,"
Elsevier, vol. 49(2), pages 129-134, June.
- 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.
When requesting a correction, please mention this item's handle: RePEc:prg:jnlaop:v:2010:y:2010:i:3:id:306:p:30-48. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Frantisek Sokolovsky)
If references are entirely missing, you can add them using this form.