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Regressivity of environmental taxation: myth or reality?

  • Katri Kosonen

    ()

    (European Commission)

This paper first presents an overview of the various factors that in light of the economic literature should be taken into account in the analysis of tax incidence of environmental taxation. It then explores the main empirical findings, in particular those which make a distinction between the distributional effects of transport-related taxes and those of other environmental taxes. This includes also some less well-known evidence from the Nordic countries. In the final section it presents some recent evidence on the distributional impact of energy taxation in the EU member states included in the impact assessment of the revision of the European Union’s Energy Tax Directive.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_30_en.pdf
File Function: final version, 2012
Download Restriction: no

Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 32.

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Length: 21 pages
Date of creation: Jun 2012
Date of revision:
Handle: RePEc:tax:taxpap:0032
Contact details of provider: Web page: http://ec.europa.eu/taxation_customs/index_en.htm

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  1. Corbett Grainger & Charles Kolstad, 2010. "Who Pays a Price on Carbon?," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 46(3), pages 359-376, July.
  2. James M. Poterba, 1991. "Is the Gasoline Tax Regressive?," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 145-164 National Bureau of Economic Research, Inc.
  3. Gilbert E. Metcalf & Aparna Mathur & Kevin A. Hassett, 2010. "Distributional Impacts in a Comprehensive Climate Policy Package," Discussion Papers Series, Department of Economics, Tufts University 0752, Department of Economics, Tufts University.
  4. Benjamin Bureau, 2011. "Distributional effects of a carbon tax on car fuels in France," Post-Print hal-00530054, HAL.
  5. Terry Barker & Jonathan Köhler, 1998. "Equity and ecotax reform in the EU: achieving a 10 per cent reduction in CO2 emissions using excise duties," Fiscal Studies, Institute for Fiscal Studies, vol. 19(4), pages 375-402, November.
  6. Don Fullerton, 2008. "Distributional Effects of Environmental and Energy Policy: An Introduction," NBER Working Papers 14241, National Bureau of Economic Research, Inc.
  7. Copenhagen Economics, 2007. "Study on reduced VAT applied to goods and services in the Member States of the EU," Taxation Studies 0018, Directorate General Taxation and Customs Union, European Commission.
  8. Sebastian Rausch & Gilbert E. Metcalf & John M. Reilly, 2011. "Distributional Impacts of Carbon Pricing: A General Equilibrium Approach with Micro-Data for Households," NBER Working Papers 17087, National Bureau of Economic Research, Inc.
  9. Johnstone, Nick & Alavalapati, Janaki R.R., 1998. "The Distributional Effects of Environmental Tax Reform," Discussion Papers 24140, International Institute for Environment and Development, Environmental Economics Programme.
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