| 来源类型 | FEEM working papers "Note di lavoro" series |
| 规范类型 | 论文 |
| Lessons from the Polder: Is Dutch CO2-Taxation Optimal? | |
| Herman R.J. Vollebergh | |
| 发表日期 | 2004 |
| 出处 | Climate Change and Sustainable Development |
| 出版年 | 2004 |
| 语种 | 英语 |
| 摘要 | This paper evaluates energy tax reform in the Netherlands between 1988 and 2002 from a climate change perspective. A tax on fuels and the so-called regulatory energy tax since 1996 are examples of indirect and non-uniform taxation of emissions. The overall tax base and rate structure corroborates recent theoretical findings that heterogeneity in production processes and transaction costs may justify optimal departures from the Pigovian corrective tax rule. Surprisingly, the Dutch revenue-raising tax matches the (modified) Pigovian policy prescription rather well, whereas the regulatory energy tax mainly follows the revenue raising Ramsey logic. Further improvements of the energy tax structure are also discussed, such as targeting the energy tax base and linking the tax rate more precisely to fuel characteristics. |
| 特色分类 | H30,Q48 |
| 关键词 | Climate change,Energy taxes,Optimal indirect taxation,Specific and ad |
| URL | https://www.feem.it/en/publications/feem-working-papers-note-di-lavoro-series/lessons-from-the-polder-is-dutch-co2-taxation-optimal/ |
| 来源智库 | Fondazione Eni Enrico Mattei (Italy) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/116958 |
| 推荐引用方式 GB/T 7714 | Herman R.J. Vollebergh. Lessons from the Polder: Is Dutch CO2-Taxation Optimal?. 2004. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| NDL2004-006.pdf（1529KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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