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Current and Proposed CO2 Taxation in the European Union Member States in the Energy Sector

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  • Jarmila Zimmermannová

Abstract

Both the Ministry of Finance of the Czech Republic and the European Commission are going to impose new CO2 taxation. Within the scope of this news, it is interesting to focus on the current CO2 taxation in the European Union Member States. This article first presents some theoretical concepts regarding environmental and CO2 taxation, including a focus on the political tasks regarding CO2 taxation in the Czech Republic. Then both the methodology and data are presented; research in international databases is the key method. The third chapter of the paper deals with the research results; it focuses on current national systems for CO2 taxation in particular European Union Member States. Regarding the energy sector, the comparison of particular tax rates is provided. The study deals with the time period until the end of June 2012. The key part of the third chapter focuses on the CO2 taxation proposals by both the Ministry of Finance of the Czech Republic and the European Commission, including a comparison of the proposed CO2 tax rates. Finally, the results are discussed and proposals for both additional research and CO2 tax modelling are made.

Suggested Citation

  • Jarmila Zimmermannová, 2013. "Current and Proposed CO2 Taxation in the European Union Member States in the Energy Sector," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2013(2), pages 40-54.
  • Handle: RePEc:prg:jnlaop:v:2013:y:2013:i:2:id:398:p:40-54
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    References listed on IDEAS

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    1. Speck, Stefan, 1999. "Energy and carbon taxes and their distributional implications," Energy Policy, Elsevier, vol. 27(11), pages 659-667, October.
    2. 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.
    3. Baranzini, Andrea & Goldemberg, Jose & Speck, Stefan, 2000. "A future for carbon taxes," Ecological Economics, Elsevier, vol. 32(3), pages 395-412, March.
    4. 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.
    5. 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.
    6. Rogan, Fionn & Dennehy, Emer & Daly, Hannah & Howley, Martin & Ó Gallachóir, Brian P., 2011. "Impacts of an emission based private car taxation policy - First year ex-post analysis," Transportation Research Part A: Policy and Practice, Elsevier, vol. 45(7), pages 583-597, August.
    7. 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.
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    More about this item

    Keywords

    European Union; Czech Republic; comparison; CO2 taxation; energy sector;

    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
    • 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
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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