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Reduced VAT for environmentally friendly products

  • Copenhagen Economics
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    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 Function: final version, 2008
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    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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    1. Stavins, Robert & Jaffe, Adam & Newell, Richard, 1998. "The Induced Innovation Hypothesis and Energy-Saving Technological Change," Discussion Papers dp-98-12-rev, Resources For the Future.
    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. 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.
    4. A. Greening, Lorna & Greene, David L. & Difiglio, Carmen, 2000. "Energy efficiency and consumption -- the rebound effect -- a survey," Energy Policy, Elsevier, vol. 28(6-7), pages 389-401, June.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. Frank Ackerman, 2001. "Still dead after all these years: interpreting the failure of general equilibrium theory," Journal of Economic Methodology, Taylor & Francis Journals, vol. 9(2), pages 119-139.
    10. 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.
    11. Joseph E. Aldy & William A. Pizer, 2009. "Issues in Designing U.S. Climate Change Policy," The Energy Journal, International Association for Energy Economics, vol. 0(Number 3), pages 179-210.
    12. Solveig Glomsrød & Wei Taoyuan, 2003. "Coal cleaning: A viable strategy for reduced carbon emissions and improved environment in China?," Discussion Papers 356, Statistics Norway, Research Department.
    13. Peter J. Lloyd & Donald Maclaren, 2004. "Gains and Losses from Regional Trading Agreements: A Survey," The Economic Record, The Economic Society of Australia, vol. 80(251), pages 445-467, December.
    14. 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.
    15. Bhattacharyya, Subhes C., 1996. "Applied general equilibrium models for energy studies: a survey," Energy Economics, Elsevier, vol. 18(3), pages 145-164, July.
    16. Debreu, Gerard, 1974. "Excess demand functions," Journal of Mathematical Economics, Elsevier, vol. 1(1), pages 15-21, March.
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