The use of carbon taxes and charges in climate policy

Michał Ptak




Abstract

The main aim of this article is to discusses theoretical issues regarding the use of carbon taxes in climate policy. The issues include inter alia: the definition of carbon and CO2 taxes, the objectives of these instruments and the tax design (the point at which the tax is levied, tax rates, tax exemptions). Attention is paid to the advantages and disadvantages of carbon taxes over another climate policy instrument which is the tradable emissions allowances system. Carbon or CO2 taxes (charges) have been introduced in a number of European countries. The article presents experience gained by those countries in the field of carbon taxation and results of ex post studies evaluating environmental impact of carbon taxes.

Keywords:

climate change, carbon taxes, CO2 taxes

Baranzini, A.; Goldemberg, J.; Speck S. (2000). A Future for Carbon Taxes. Ecological Economics 32: 395-412.
  Google Scholar

Chupka, M. (2004). Carbon Taxes and Climate Change. In: Cleveland, C.; Ayres, R. (eds.). Encyclopedia of Energy: 299-306. Elsevier Academic Press.
  Google Scholar

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee, COM(2011) 168/3.
  Google Scholar

Creedy, J.; Sleeman, C. (2006). The Distributional Effects of Indirect Taxes: Models and Applications from New Zealand. Cheltenham: Edward Elgar Publishing.
  Google Scholar

Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275 of 25 October 2003).
  Google Scholar

Epps, T.; Green, A. (2011). Reconciling Trade and Climate: How the Who Can Help Address Climate Change. Cheltenham: Edward Elgar Publishing.
  Google Scholar

European Commission (2011). Excise Duty Tables. Part II – Energy Products and Electricity (January 2011). Brussels: European Commission. Available at: http://ec.europa.eu/taxation_customs/resources/documents/ taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf [Accessed 30 March 2011].
  Google Scholar

European Environmental Agency (2005). Market-Based Instruments for Environmental Policy in Europe. Copenhagen: European Environmental Agency. Available at: http://www.eea.europa.eu/ publications/technical_report_2005_8. Accessed 30 January 2011.
  Google Scholar

Finnish Ministry of the Environment. Available at: http://www.environment.fi/default.asp?contentid= 147208&lan=en. Accessed 15 March 2011.
  Google Scholar

Galiana, I.; Green, C. (2010). Technology-Led Climate Policy. In: Lomborg, B. (ed.). Smart Solutions to Climate Change: 292-359. Comparing Costs and Benefits: Cambridge University Press: Cambridge.
  Google Scholar

Haugland, T. (1993). A Comparison of Carbon Taxes in Selected OECD Countries. Paris: OECD.
  Google Scholar

Hicks, B.; Nelder, C. (2008). Profit from the Peak: the end of Oil and the Greatest Investment Event of the Century. New Jersey: John Wiley and Sons.
  Google Scholar

Hoerner, A.; Bosquet, B. (2001). Environmental Tax Reform: The European Experience. Washington: Center For A Sustainable Economy.
  Google Scholar

Klavs, G.; Kudrenickis, I. (2009). Energy Efficiency Policies and Measures in Latvia. Riga: Institute of Physical Energetics.
  Google Scholar

Lachapelle, E. (2011). The Hidden Factor in Climate Policy: Implicit Carbon Taxes. Ottawa: Sustainable Prosperity.
  Google Scholar

Lindhjem, H. et al. (2009). The Use of Economic Instruments in Nordic Environmental Policy 2006-2009. Copenhagen: Nordic Council of Ministers.
  Google Scholar

Moavenzadeh, F.; Markow, M. (2007). Moving Millions: Transport Strategies for Sustainable Development in Megacities. Dordrecht: Springer.
  Google Scholar

Obwieszczenie Ministra Środowiska z dnia 18 sierpnia 2009 r. w sprawie wysokości stawek opłat za korzystanie ze środowiska na rok 2010 (M.P. 2009 nr 57 poz. 780).
  Google Scholar

OECD (2001). Environmentally Related Taxes: Issues and Strategies. Paris: OECD. Available at: http://www.peblds.org/files/Publications/OECD/OECD_Environmentally_Related_Taxes.pdf. Accessed 10 February 2011.
  Google Scholar

OECD (2011). OECD Economic Surveys: France 2011. Paris: OECD. Available at: http://books.google.pl/books?id=wlSKzcitAaMC&printsec=frontcover&dq=OECD+Economic+Surveys:+France+2011&hl=pl&ei=Z78aTt6xH8-p8QPW0NwW&sa=X&oi=book_result&ct=result&resnum=1&ved= 0CCgQ6AEwAA#v=onepage&q&f=false. Accessed 20 March 2011.
  Google Scholar

Paper Impact Assessment. Accompanying document to the Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity (Commission Staff Working), SEC(2011)409.
  Google Scholar

Pearce, D. (1991). The Role of Carbon Taxes in Adjusting to Global Warming. Economic Journal 101: 938-948.
  Google Scholar

Pearce, D. (2000). Economics and Environment: Essays on Ecological Economics and Sustainable Development. Cheltenham: Edward Elgar Publishing.
  Google Scholar

Perthuis, C. de (2011). Economic Choices in a Warming World. New York: Cambridge University Press.
  Google Scholar

Smith, S. (2002). Tax Instruments for Curbing CO2 Emissions. In: Bergh, J. van den (ed.). Handbook of Environmental and Resource Economics: 505-521. Cheltenham: Edward Elgar Publishing.
  Google Scholar

Speck, S. et al. (2006). The Use of Economic Instruments in Nordic and Baltic Environmental Policy 2001-2005. Copenhagen: Nordic Council of Ministers.
  Google Scholar

Statens Energimyndighet (2010). Energy in Sweden 2010. Eskilstuna: Statens Energimyndighet. Available at: http://webbshop.cm.se/System/ViewResource.aspx?p=Energimyndigheten&rl=default:/Resources/Permanent/Static/b4cea7b00212456b9bdbdbe47a009474/ET2010_47w.pdf. Accessed 20 January 2011.
  Google Scholar

Stavins, R. (1997). Policy Instruments for Climate Change: How Can National Governments Address a Global Problem? Washington: Resources for the Future.
  Google Scholar

Swedish Ministry of the Environment (2007). The Budget Bill for 2008. Stockholm: Swedish Ministry of the Environment. Available at: http://www.regeringen.se/content/1/c6/09/02/67/927d2026.pdf. Accessed 10 February 2011.
  Google Scholar

The OECD/EEA Database on Instruments used for Environmental Policy and Natural Resources Management. Available at: http://www2.oecd.org/ecoinst/queries/index.htm. Accessed 28 March 2011.
  Google Scholar

The Royal Society (2002). Economic Instruments for the Reduction of Carbon Dioxide Emissions. London: The Royal Society. Available at: royalsociety.org/WorkArea/DownloadAsset.aspx?id=5775. Accessed 15 March 2011.
  Google Scholar

The World Bank (2010). World Development Report 2010: Development and Climate Change. The World Bank. Available at: http://books.google.pl/books?id=MGOJs900Q-MC&printsec=frontcover&dq=World+ Development+Report+2010:+Development+and+Climate+Change&cd=1#v=onepage&q&f=false. Accessed 10 February 2011.
  Google Scholar

Transport Research Centre (2008). Oil Dependence: Is Transport Running out of Affordable Fuel? Paris: Transport Research Centre. Available at: http://www.internationaltransportforum.org/jtrc/DiscussionPapers/ DP200805.pdf. Accessed 20 March 2011.
  Google Scholar

Vollebergh, H. (2008). Lessons from the Polder: Energy Tax Design in The Netherlands from a Climate Change Perspective. Ecological Economics 3: 660-672.
  Google Scholar

Wallart, N. (1999). The Political Economy of Environmental Taxes. Cheltenham: Edward Elgar Publishing Limited.
  Google Scholar

Zhang, Z.; Baranzini, A. (2004). What Do We Know about Carbon Taxes? An Inquiry into Their Impacts on Competitiveness And Distribution of Income. Energy Policy 32: 507-518.
  Google Scholar

Zimmer, M. (2008). Carbon Tax: Ready for Prime Time? Sustainable Development Law and Policy 8: 67-71.
  Google Scholar

Download


Published
2020-12-11

Cited by

Ptak, M. (2020). The use of carbon taxes and charges in climate policy. Economic and Environmental Studies, 13(1 (25), 35–48. Retrieved from https://czasopisma.uni.opole.pl/index.php/ees/article/view/3000

Authors

Michał Ptak 

Statistics

Downloads

Download data is not yet available.


License

Copyright (c) 2020 Economic and Environmental Studies

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.