The use of consumption taxes to re-launch green tax reforms

International Review of Law and Economics

Volumn 26, Issue 1, 2006, Pages 88-103

  Albrecht, Johan ^a  

^a GHENT UNIVERSITY   (Belgium)

Author keywords

Double dividend; Environmental taxes; Value added taxes

Indexed keywords

EID: 33746563527     PISSN: 01448188     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.irle.2006.05.007     Document Type: Article

References (26)

1. Albrecht J. Environmental issue entrepreneurship: A Schumpeterian perspective. FUTURES 34 7 (2002) 649-661
2. Andersen M.S. Governance by green taxes. Making pollution prevention pay (1994), Manchester University Press, Manchester
3. Asensio J., Matas A., and Raymond J. Petrol consumption and redistributive effects of its taxation in Spain. Transportation Research A: Policy and Practice 37 1 (2003) 49-69
4. BBC News. (2003). Germany bets on tax cuts (http://news.bbc.co.uk/go/pr/fr/-/1/hi/business/3029676.stm, published: 2003/06/30).
5. Bovenberg A.L., and De Mooij R.A. Environmental levies and distortionary taxation. American Economic Review 94 4 (1994) 1085-1089
6. Bovenberg A.L., and Goulder L.H. Optimal environmental taxation in the presence of other taxes: General-equilibrium analyses. American Economic Review 86 4 (1996) 985-1000
7. Buchanan J.M., and Tullock G. Polluters' profits and political response: Direct controls versus taxes. American Economic Review 65 1 (1975) 139-147
8. DTI. (2003). Energy White Paper 'Our Energy Future-Creating a Low Carbon Economy' (http://www2.dti.gov.uk/energy/whitepaper/).
9. EPA. (2003). What is the Toxics Release Inventory (TRI) program? (http://www.epa.gov/tri/whatis.htm, page visited September 8, 2003).
10. European Commission. (2004). VAT Rates Applied in the Member States of the European Commission (DG Taxation and Customs Union, DOC/2008/2004-EN).
11. European Environment Agency. (2001). Environmental Assessment Report 2001 (EEA: Copenhagen).
12. Eurostat. Environmental taxes in the European Union. First signs of a relative 'green tax shift'. Statistics in focus. Environment and Energy (2003) 1980-2001 Theme 8-9/2003
13. Eurostat. A modest decline in the EU overall tax burden since. Eurostat News Release (2003) 67/2003-13 June 2003
14. Febiac. (2003). De emissies en het energieverbruik door het wegverkeer in België, 1980-2020 (www.febiac.be).
15. Goulder L.H. Environmental taxation and the double dividend: A reader's guide. International Tax and Public Finance 2 (1995) 157-183
16. Jänicke M. State failure. The impotence of politics in industrial society (1990), Polity Press, Cambridge
17. Krugman P. The accidental theorist and other dispatches from the dismal science (1999), Penguin Books, London
18. Nordic Council of Ministers. The use of economic instruments in Nordic Environmental Policy 1997-1998 (1999), Nordic Council of Ministers, Copenhagen
19. Official Journal. (2005). 2005/231/EC: Council Decision of 7 March 2005 authorising Sweden to apply a reduced rate of taxation to electricity consumed by households and service sector companies situated in certain areas in the north of Sweden in accordance with Article 19 of Directive 2003/96/EC. L 072, 18/03/2005, 27-28.
20. Pigou A.C. The economics of welfare (1920), MacMillan, London
21. Royal Society. Economic instruments for the reduction of carbon dioxide emissions. Policy document 26/02 (2002), Royal Society, London
22. Schneider F. Dimension of the shadow economy. The Independent Review V 1 (2000) 81-91
23. Statistics Sweden. (2005). Environmental taxes in Sweden 1993-2004 (http://www.scb.se/templates/tableOrChart____39451.asp).
24. Tietenberg T. Environmental and natural resource economics. 6th ed. (2003), Addison Wesley, Boston
25. von Weizsäcker E., Lovins A.B., and Lovins L.H. Factor four. Doubling wealth-Halving resource use (1997), Earthscan, London
26. Walls M., and Hanson J. Distributional aspects of an environmental tax shift: The case of motor vehicle emissions taxes. National Tax Journal 52 1 (1999) 53-65