کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5052096 | 1371146 | 2008 | 13 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Lessons from the polder: Energy tax design in The Netherlands from a climate change perspective
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موضوعات مرتبط
علوم زیستی و بیوفناوری
علوم کشاورزی و بیولوژیک
بوم شناسی، تکامل، رفتار و سامانه شناسی
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چکیده انگلیسی
This paper evaluates energy tax reform in The Netherlands between 1988 and 2002 from a climate change perspective. In particular, the introduction of two (indirect) taxes on energy products is now responsible for a considerable amount of tax revenue from a green tax base. The paper discusses the energy tax base and rate structure from a modern Pigovian tax perspective and illustrates the practical difficulties involved in the indirect and non-uniform taxation of emissions. Also further improvements of the energy tax structure are discussed, such as a better targeting of the energy tax base and tax rate to fuel characteristics.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Ecological Economics - Volume 64, Issue 3, 15 January 2008, Pages 660-672
Journal: Ecological Economics - Volume 64, Issue 3, 15 January 2008, Pages 660-672
نویسندگان
Herman R.J. Vollebergh,