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Comparison of CO2 Taxation in European Union Member States

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  • Jarmila Zimmermannová
  • Karel Korba

Abstract

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.

Suggested Citation

  • Jarmila Zimmermannová & Karel Korba, 2010. "Comparison of CO2 Taxation in European Union Member States," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2010(3), pages 30-48.
  • Handle: RePEc:prg:jnlaop:v:2010:y:2010:i:3:id:306:p:30-48
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    References listed on IDEAS

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    1. de Bovenberg, A Lans & Mooij, Ruud A, 1994. "Environmental Levies and Distortionary Taxation," American Economic Review, American Economic Association, vol. 84(4), pages 1085-1089, September.
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    More about this item

    Keywords

    European Union; transport; comparison; taxation; CO2 emissions; energy;

    JEL classification:

    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • F59 - International Economics - - International Relations, National Security, and International Political Economy - - - Other
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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