Environmental taxes on fuels and electricity - some experiences from the Nordic countries

Energy Policy

Volumn 27, Issue 6, 1999, Pages 343-355

  Vehmas, Jarmo ^a   Kaivo oja, Jari ^b   Luukkanen, Jyrki ^a   Malaska, Pentti ^b  

^a TAMPERE UNIVERSITY OF TECHNOLOGY   (Finland)

^b UNIVERSITY OF TURKU   (Finland)

Author keywords

CO2 tax; Energy taxation; Environmental policy; Nordic countries

Indexed keywords

ENVIRONMENTAL TAXES; NORDIC COUNTRIES;

ECONOMIC AND SOCIAL EFFECTS; ENERGY UTILIZATION; GEOGRAPHICAL REGIONS; SUSTAINABLE DEVELOPMENT; TAXATION;

ENERGY POLICY;

ECONOMIC INSTRUMENT; ENERGY POLICY; ENVIRONMENTAL ECONOMICS; TAX SYSTEM;

SCANDINAVIA;

EID: 0033149932     PISSN: 03014215     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0301-4215(99)00021-X     Document Type: Article

References (43)

1. Adams, J., 1997. Environmental policy and competitiveness in a globalized economy: conceptual issues and a review of the empirical evidence prepared for the Workshop on Economic Globalization and Environment, Vienna, January 30-31.
2. Baranzini, A. et al. 1998. Are carbon taxes an alternative to prevent climate change? Climate Change in the Global Economy Geneva, Policy Dialogues of the International Academy of the Environment.
3. Barker T. The effects on competitiveness of coordinated versus unilateral fiscal policies reducing GHG emissions in the EU. an assessment of a 10% reduction by 2010 using the E3ME model Energy Policy. 26(12):1998;1083-1098.
4. Barker T., Johnstone N. The impacts of environmental policy on competitiveness. Barker T., Köhler J. International Competitiveness and Environmental Policies. 1998;Edward Elgar, Cheltenham, UK.
5. Baron R. Economic/Fiscal Instruments: Taxation (i.e. Carbon/Energy). 1996;OECD/IEA, Paris.
6. Baron R.et al. Competitiveness Issues Related to Carbon/Energy Taxation. 1997;OECD/IEA, Paris.
7. Barrass R., Madhavan S. European Economic Integration and Sustainable Development. Institutions, Issues and Policies. 1996;McGraw-Hill, London.
8. 2 emissions in Europe. Energy Policy. 23(9):1995;789-798.
9. Court of Justice of the European Communities, 1998. Judgment of the Court 2 April 1998 in case C-213/96. http://curia.eu.int/en/jurisp/index.htm (29 April 1999).
10. Danish Ministry of Environment and Energy, 1996. Energy 21. The Danish Government's Action Plan for Energy. Ministry of Environment and Energy, Copenhagen.
11. Danish Ministry of Finance, 1995. Energy Tax on Industry in Denmark. Ministry of Finance, Copenhagen.
12. EEA, 1996. Environmental Taxes. Implementation and Environmental Effectiviness. European Environment Agency, Copenhagen.
13. Esser K.et al. Systemic Competitiveness. New Governance Patterns for Industrial Development. 1996;Frank Cass, London.
14. Finnish Ministry of Finance, 1995. Industry and electricity in the environment-based energy taxation (Teollisuus ja sähkö ympäristöperusteisessa energiaverotuksessa) valtiovarainministeriön työryhmämuistioita, Helsinki, (in Finnish).
15. Finnish Ministry of Finance, 1996. Memorandum of the working group on electricity taxation (Sähköverotyöryhmän mietintö) valtiovarainministeriön työryhmämuistioita, Helsinki, (in Finnish).
16. Finnish Ministry of the Environment, 1997. Finland's Second Report under the Framework Convention on Climate Change. Ministry of the Environment, Helsinki.
17. Haugland T. A Comparison of Carbon Taxes in Selected OECD Countries. 1993;OECD, Paris.
18. IEA, 1996. Energy Policies of IEA Countries: Sweden 1996 Review. OECD/International Energy Agency, Paris.
19. Karas, J. 1995. International Comparison of Energy Taxes. (Energiaverotuksen kansainvälinen vertailu) Teollisuuden Energialiitto Helsinki, (in Finnish).
20. Krugman P.R., Obstfeld M. International Economics. Theory and Policy. 1997;Addison-Wesley, Reading, MA.
21. Luukkanen J., Vehmas J. A discursive struggle over the energy taxation in Finland (Diskursiivinen taistelu Suomen energiaverotuksesta). Kosmopolis. 27(4):1997;25-49. in Finnish.
22. Malaska P.et al. Environment-Based Energy Taxation in the Nordic Countries. Comparisons by Energy Source and a Review of the Finnish Discussion. 1997;Ministry of the Environment, Helsinki.
23. Midttun A., Hagen O. Environmental Policy as Democratic Proclamation and Functional Practice. A Comparative Study of Environmental Taxation in the Electricity Sector in the Nordic Countries as of 1994:1995;Norwegian School of Management, Sandvika.
24. Määttä K. Environmental Taxes, From an Economic Idea to a Legal Institution. 1997;Finnish Lawyers' Publishing, Helsinki.
25. Nordic Council of Ministers, 1996. The Use of Economic Instruments in Nordic Environmental Policy. Nordic Council of Ministers, Århus.
26. OECD, 1995. Evaluation of Environmental Policies and Their Impact on Employment Using Applied Models. OECD ENV/EPOC/GEEI(94)7/REV1, Paris.
27. OECD, 1996a. Environmental Performance Reviews: Sweden. OECD, Paris.
28. OECD, 1996b. Implementation Strategies for Environmental Taxes, OECD, Paris.
29. Olerup B. Deciding on biomass in Hasselby. Energy Policy. 22(5):1994;415-426.
30. O'Riordan, T. (Ed.), 1997. Ecotaxation Earthscan, London.
31. Pearce D.W., Turner R.K. Economics of Natural Resources and the Environment. 1990;Harvester Wheatsleaf, Exeter.
32. Pigou A.C. The Economics of Welfare. 1920;Macmillan, London.
33. Porter M. The Competitive Advantage of Nations. 1990;Macmillan, London.
34. Repetto R. Shifting taxes from value added to material inputs. 1994;World Resources Institute (mimeo), Washington. DC.
35. Schlegelmilch, K. et al. 1998. Energy Taxation in the EU and some member states: looking for opportunities ahead. Wuppertal Institute for Climate, Environment and Energy on behalf of the Heinrich-Böll-Foundation, manuscript, November 1998.
36. Speck S. Energy and carbon taxes and their distributional implications. Climate Change in the Global Economy. 1998;Policy Dialogues of the International Academy of the Environment, Geneva.
37. Steurer, A. 1998. Environmental Taxes in the European Union Eurostat, draft version, October 1998.
38. Swedish Ministry of the Environment, 1997. Sweden's Second National Cxommunication on Climate Change. Ministry of the Environment, Stockholm.
39. The Government of Finland, 1995. The Government's Framework Decision on Energy Policy. (Hallituksen periaatepäätös energiapolitiikasta) Helsinki, December 21, 1995 (in Finnish).
40. UN/FCCC/SBI, 1997. National communications. Communications from the parties included in Annex I to the Convention. Updated information on greenhouse gas emissions and projections. Note by the Secretariat. United Nations, FCCC/SBI/1997/INF.4. 14 October 1997.
41. Vehmas, J. et al. 1997. The Role of Environmental Policy Instruments in Promoting the Use of Renewable Energy (Ympäristöpoliittiset ohjauskeinot uusiutuvien energialähteiden edistämiseksi) Ministry of the Environment Helsinki, (in Finnish).
42. Vehmas J.et al. Climate Change Policy and Finland. International Aspects and National Electricity Production and Consumption Scenarios (Ilmastopolitiikka ja Suomi. Kansainvälisiä näkökohtia sekä kansallisia sähköntuotannon ja -kulutuksen skenaarioita). 1998;Ministry of the Environment, Helsinki. (in Finnish).
43. Weck-Hannemann H., Frey B.S. Are incentive instruments as good as economists believe? Some new considerations. Bovenberg L., Gnossen S. Public Economics and the Environment in an Imperfect World. 1995;Kluwer Academic Publishers, Dordrecht.