A Panorama on Energy Taxes and Green Tax Reforms
- Gago Rodríguez, Alberto
- Labandeira Villot, Xavier
- López Otero, Xiral
ISSN: 0210-1173
Ano de publicación: 2014
Número: 208
Páxinas: 145-190
Tipo: Artigo
Outras publicacións en: Hacienda Pública Española / Review of Public Economics
Resumo
This article provides an overview of specific and systemic applications of energy taxes and environmental(or green) tax reforms. To do so it combines a theoretical and empirical assessment of the literature, with anon-exhaustive description of the practice of these instruments and packages in the real world. Besidesyielding a comprehensive approximation to the specific and systemic use of energy taxes, the paper con-tributes to the research in this area by reflecting on the present and future of these instruments in a particu-larly shifting world.
Referencias bibliográficas
- Alton, T.; Arndt, C.; Davies, R.; Hartley, F.; Makrelov, K.; Thurlow, J. and Ubogu, D. (2012), "The economic implications of introducing carbon taxes in South Africa", UNU-WIDER Working Paper, 2012/46.
- André, F.; Cardenete, M. and Velázquez, E. (2005), "Performing an environmental tax reform in a regional economy. A computable general equilibrium approach", Annals of Regional Science, 39: 375-392.
- Asafu-Adjaye, J. and Mahadevan, R. (2013), "Implications of CO2 reduction policies for a high carbon emitting economy", Energy Economics, 38: 32-41.
- Bach, S.; Kohlhaas, M. and Praetorius, B. (1994), "Ecological tax reform even if Germany has to go it alone", Economic Bulletin, 31: 3-10.
- Barker, T. and Köhler, J. (1998), "Equity and ecotax reform in the EU: achieving a 10 per cent reduction in CO2emissions using excise duties", Fiscal Studies, 19: 375-402.
- Bernow, S.; Dougherty, W.; Duckworth, M. and Brower, M. (1998), "An integrated approach to climate policy in the US electric power sector", Energy Policy, 26: 375-393.
- Bjertnæs, G. and Fæhn, T. (2008), "Energy taxation in a small, open economy: social efficiency gainsversus industrial concerns", Energy Economics, 30: 2050-2071.
- Böhringer, C.; Keller, A. and van der Werf, E. (2013), "Are green hopes too rosy? Employment andwelfare impacts of renewable energy promotion", Energy Economics, 36: 277-285.
- Bor, Y. and Huang, Y. (2010), "Energy taxation and the double dividend effect in Taiwan's energy con-servation policy - an empirical study using a computable general equilibrium model", Energy Policy, 38: 2086-2100
- Bosello, F. and Carraro, C. (2001), "Recycling energy taxes. Impacts on a disaggregated labour market", Energy Economics, 23: 569-594.
- Bossier, F. and Bréchet, T. (1995), "A fiscal reform for increasing employment and mitigating CO2 emissions in Europe", Energy Policy, 23: 789-798.
- Boyd, R.; Krutilla, K. and Viscusi, W. (1995), "Energy taxation as a policy instrument to reduce CO2 emissions: a net benefit analysis", Journal of Environmental Economics and Management, 29: 1-24.
- Bruvoll, A. and Larsen, B. (2004), "Greenhouse gas emissions in Norway: do carbon taxes work?", Energy Policy,32: 493-505.
- Bye, B. (2000), "Environmental tax reform and producer foresight: an intertemporal computable gen-eral equilibrium analysis", Journal of Policy Modeling,22: 719-752.
- Bye, B. and Nyborg, K. (2003), "Are differentiated carbon taxes inefficient? A general equilibrium analysis", Energy Journal, 24: 95-112.
- Capros, P. (1998), "Note on the costs for the EU of meeting the Kyoto target (-8%)". National Technical University of Athens.
- Carraro, C.; Galeotti, M. and Gallo, M. (1996), "Environmental taxation and unemployment: some evidence on the 'double dividend hypothesis' in Europe", Journal of Public Economics, 62: 141-181.
- Ciaschini, M.; Pretaroli, R.; Severini, F. and Socci, C. (2012), "Regional environmental tax reform in a fiscal federalism setting", Bulletin of the Transilvania University of Brasov, 5: 25-40
- Conefrey, T.; Fitz, J.; Malaguzzi, L. and Tol, R. (2013), "The impact of a carbon tax on economicgrowth and carbon dioxide emissions in Ireland", Journal of Environmental Planning and Management, 56: 934-952
- Devarajan, S.; Go, D.; Robinson, S. and Thierfelder, K. (2011), "Tax policy to reduce carbon emissions in a distorted economy: illustrations from a South Africa CGE model", The B.E. Journal of Economic Analysis and Policy,11.
- Di Cosmo, V. and Hyland, M. (2011), "Carbon tax scenarios and their effects on the Irish energy sector", ESRI WP, 407.
- Edwards, T. H. and Hutton, J. P. (1999), "The effects of carbon taxation on carbon, nitrogen and suphur pollutants in Europe: combining general equilibrium and integrated system approaches", Discussion Paper in Economics 1998/26, University of York.
- Ekins, P.; Pollitt, H.; Barton, J. and Blobel, D. (2011), "The implications for households of environmental tax reform (ETR) in Europe", Ecological Economics, 70: 2472-2485.
- Ekins, P.; Pollit, H.; Summerton, P. and Chewpreecha, U. (2012), "Increasing carbon and material productivity through environmental tax reform", Energy Policy, 42: 365-376.
- Fisher-Vanden, K.; Shukla, P.; Edmonds, J.; Kim, S. and Pitcher, H. (1997), "Carbon taxes and India", Energy Economics, 19: 289-325.
- Frandsen, S.; Hansen, J. and Trier, P. (1996), "A CGE model for Denmark applied to CO2 targets and GATT liberalizations", in B. Madsen, C. Jensen-Butler, J. Mortensen, A. Bruun Christensen (eds.), Modelling the Economy and the Environment. Berlin: Springer-Verlag.
- Fu, M. and Kelly, A. (2012), "Carbon related taxation policies for road transport: Efficacy of owner-ship and usage taxes, and the role of public transport and motorist cost perception on policy outcomes", Transport Policy, 22: 57-69.
- Garbaccio, R.; Ho, M. S. and Jorgenson, D. W. (1999), "Controlling carbon emissions in China", Environmental and Development Economics, 4: 493-518.
- González-Eguino, M. (2011), "The importance of the design of market-based instruments for CO2 mitigation: an AGE analysis for Spain", Ecological Economics, 70: 2292-2302.
- Goto, N. (1995), "Macroeconomic and sectoral impacts of carbon taxation: a case for the Japanese economy", Energy Economics,17: 277-292.
- Goulder, L. (1993), "Energy taxes: traditional efficiency effects and environmental implications", in J.M. Poterba (ed.), Tax Policy and the Economy. Cambridge: MIT Press.
- Goulder, L. (1995), "Effects of carbon taxes in an economy with prior tax distortions: an intertemporal general equilibrium analysis", Journal of Environmental Economics and Management,29: 271-297.
- Jacobsen, H. (2000), "Taxing CO2 and subsidising biomass: analysed in a macroeconomic and sectoral model", Biomass and Bioenergy, 18: 113-124.
- Jansen, H. and Klaassen, G. (2000), "Economic impacts of the 1997 EU energy tax: simulations withthree EU-wide models", Environmental and Resource Economics,15: 179-197.
- Jogenson, D.; Slesnick, D.; Wilcoxen, P.; Joskow, P. and Koop, R. (1992), "Carbon taxes and econom-ic welfare", Brookings Papers on Economic Activity. Microeconomics: 393-454.
- Jorgenson, D. and Wilcoxen, P. (1993), "Reducing US carbon emissions: an econometric general equilibrium assessment", Resource and Energy Economics,15: 7-25.
- Kamat, R.; Rose, A. and Abler, D. (1999), "The impact of a carbon tax on the Susquehanna River Basin economy", Energy Economics, 21: 363-384.
- Kemfert, C. and Welsch, H. (2000), "Energy-capital-labor substitution and the economic effects of CO2 abatement: evidence for Germany", Journal of Policy Modeling, 22: 641-660.
- Kim, Y.; Han, H. and Moon, Y. (2011), "The empirical effects of a gasoline tax on CO2emissions reductions from transportation sector in Korea", Energy Policy, 39: 981-989.
- Kohlhaas, M.; Schumacher, K.; Diekmann, J.; Cames, M. and Schumacher, D. (2004), "Economic, en-vironmental and international trade effects of the EU directive on energy tax harmonization", Discussion Papers of DIW Berlin, 462.
- Komen, M. and Peerlings, J. (1999), "Energy taxes in the Netherlands: What are the dividends?", Environmental and Resource Economics,14: 243-268.
- Kouvaritakis, N. and Paroussos, L. (2003), "The macroeconomic evaluation of energy tax policies within the EU, with the GEM-E3-Europe model", Final Report of the Study for the European Commission.
- Kumbaroglu, G. (2003), "Environmental taxation and economic effects: a computable general equilibrium analysis for Turkey", Journal of Policy Modeling, 25: 795-810.
- Labandeira, X.; Labeaga, J. and Rodríguez, M. (2007), "Microsimulation in the analysis of environmental tax reforms: an application for Spain", in A. Spadaro (ed.), Microsimulation as a tool for the evaluation of public policies: methods and applications. Madrid: Fundación BBVA.
- Labandeira, X. and López, A. (2002), "La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas", Hacienda Pública Española. Revista de Economía Pública,160: 177-210.
- Labandeira, X. and Rodríguez, M. (2006), "The effects of a sudden CO2 reduction in Spain", in C. de Miguel, X. Labandeira, B. Manzano (eds), Economic Modelling of Climate Change an Energy Policies. Cheltenham: Edward Elgar.
- Li, J. (2005), "Is there a trade-off between trade liberalization and environmental quality? A CGE assessment on Thailand", Journal of Environment and Development, 14: 252-277.
- Li, Y.; Lu, M. and Zhao, X. (2011), "Carbon tax in China: a case of petrochemicals industry", 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC).
- Liang, Q.; Fan, Y. and Wei, Y. (2007), "Carbon taxation policy in China: how to protect energy- andtrade-intensive sectors?", Journal of Policy Modeling, 29: 311-333.
- Liang, Q. and Wei, Y. (2012), "Distributional impacts of taxing carbon in China: results from the CEEPA model", Applied Energy, 92: 545-551.
- Lu, C.; Tong, Q. and Liu, X. (2010), "The impacts of carbon tax and complementary policies on Chinese economy", Energy Policy, 38: 7278-7285.
- Lu, Y.; Zhu, X. and Cui, Q. (2012), "Effectiveness and equity implications of carbon policies in the United States construction industry", Building and Environment, 49: 259-269.
- Mabey, N. and Nixon, J. (1997), "Are environmental taxes a free lunch? Issues in modelling the macroeconomic effects of carbon taxes", Energy Economics, 19: 29-56.
- Majocchi, A. and Missaglia, M. (2002), "Environmental taxes and border tax adjustments. An economic assessment", Rivista di diritto finanziario e scienza delle finanze, 61: 584-605.
- Manresa, A. and Sancho, F. (2005), "Implementing a double dividend: recycling ecotaxes toward slower labour taxes", Energy Policy, 33: 1577-1585.
- Mao, X.; Yang, S.; Liu, Q.; Tu, J. and Jaccard, M. (2012), "Achieving CO2 emission reduction and theco-benefits of local air pollution abatement in the transportation sector in China", Environmental Science and Policy, 21: 1-13.
- McDougall, R. (1993), "Energy taxes and greenhouse gas emissions in Australia", Centre of Policy Studies Monash University General paper, G-104.
- McKitrick, R. (1997), "Double dividend, environmental taxation and Canadian carbon emissions control", Canadian Public Policy, 23: 417-438.
- Mori, K. (2012), "Modeling the impact of a carbon tax: a trial analysis for Washington State", Energy Policy, 48: 627-639.
- Nakata, T. and Lamont, A. (2001), "Analysis of the impacts of carbon taxes on energy systems in Japan", Energy Policy, 29: 159-166.
- Navajas, F.; Panadeiros, M. and Natale, O. (2012), "Workable environmentally related energy taxes", IDB Working Paper Series, IDB-WP-351.
- O'Ryan, R.; Miller, S. and De Miguel, C. (2003), "A CGE framework to evaluate policy options forreducing air pollution emissions in Chile", Environment and Development Economics, 8: 285-309.
- Orlov, A.; Grethe, H. and McDonald, S. (2011), "Energy policy and carbon emission in Russia: a shortrun CGE analysis", GTAP Conference Paper 2011.
- Orlov, A.; Grethe, H. and McDonald, S. (2013), "Carbon taxation in Russia: prospects for a double dividend and improved energy efficiency", Energy Economics, 37: 128-140.
- Palatnik, R. and Shechter, M. (2008), "Can climate change mitigation policy benefit the Israeli economy? A computable general equilibrium analysis", Fondazione Eni Enrico Mattei NdL 2/2008.
- Parry, I. and Williams III, R. (2011), "Moving U.S. climate policy forward: are carbon taxes the only good alternative?", in R.W. Hahn, A. Ulph (eds.), Climate Change and Common Sense. Essays in Honour of Tom Shelling, Oxford: Oxford University Press.
- Pench, A. (1998), "Efficiency and distributional effects of ecotaxes in a CGE model for Italy", in A. Fossati, J. Hutton (eds.), Policy Simulations in the European Union. London: Routledge.
- Pench, A. (2001), "Green tax reforms in a computable general equilibrium model for Italy", FEEM Nota di Lavoro 3.2001.
- Rajagopal, D.; Hochman, G. and Zilberman, D. (2012), "Multicriteria comparison of fuel policies: renewable fuel standards, clean fuel standards, and fuel GHG tax", Center for Energy and Environmental Economics, WP-012. University of California.
- Sancho, F. (2010), "Double dividend effectiveness of energy tax policies and the elasticity of substitution: A CGE appraisal", Energy Policy, 38: 2927-2933.
- Scrimgeour, F.; Oxley, L. and Fatai, K. (2005), "Reducing carbon emissions? The relative effectiveness of different types of environmental tax: the case of New Zealand", Environmental Modellingand Software, 20: 1439-1448.
- Shahnoushi, N.; Danesh, S.; Daneshvar, M.; Moghimi, M. and Akbar, B. (2012), "Welfare and environmental quality impacts of green taxes in Iran: a computable general equilibrium model", AfricanJournal of Business Management,6: 3539-3545.
- Shrestha, R. M. and Marpaung, C.O.P. (1999), "Supply- and demand-side effects of carbon taxationin the Indonesian power sector: and integrated resource planning analysis", Energy Policy,27:185-194.
- Stephan, G.; Van Nieuwkoop, R. and Wiedmer, T. (1992), "Social incidence and economic costs of carbon limits: a computable general equilibrium analysis for Switzerland", Environmental and Resource Economics,2: 569-591.
- Symons, L.; Speck, S. and Proops, J. (2002), "The distributional effects of European pollution and energy taxes: the cases of France, Spain, Italy, Germany and UK", European Environment,12: 203-212
- Timilsina, G.; Csordás, S. and Mevel, S. (2011), "When does a carbon tax on fossil fuels stimulate biofuels?", Ecological Economics,70: 2400-2415.
- Van Heerden, J.; Gerlagh, R.; Blignaut, J.; Horridge, M.; Hess, S.; Mabugu, R. and Magubu, M.(2006), "Searching for triple dividends in South Africa: fighting CO2 pollution and poverty while promoting growth", Energy Journal, 27: 113-142.
- Wang, S.; Xu, F.; Xiang, N.; Mizunoya, T.; Yabar, H.; Higano, Y. and Zhang, R. (2013), "A simulation analysis of the introduction of an environmental tax to develop biomass power technology in China", Journal of Sustainable Development,6: 19-31.
- Welsch, H. and Hoster, F. (1995), "A general-equilibrium analysis of European carbon/energy taxation", Zeitschrift für Wirtschafts und Sozialwissenschaften, 115: 275-303.
- Wendner, R. (2001), "An applied dynamic general equilibrium model of environmental tax reforms and pension policy", Journal of Policy Modeling, 23: 25-50
- Willenbockel, D. (2011), "Environmental tax reform in Vietnam: an ex ante general equilibrium assessment", MPRA Paper, 44411.
- Wissema, W. and Dellink, R. (2007), "AGE analysis of the impact of a carbon energy tax on the Irish economy", Ecological Economics, 61: 671-683.
- Wissema, W. and Dellink, R. (2010), "AGE assessment of interactions between climate change policy instruments and preexisting taxes: the case of Ireland", International Journal of Global Environmental Issues, 10: 46-62.
- Yang, H. (2000), "Carbon-reducing taxes and income inequality: general equilibrium evaluation of alternative energy taxation in Taiwan", Applied Economics, 32: 1213-1221.
- Yang, H. and Wang, T. (2002), "Social incidence and economic costs of carbon limits: a computable general equilibrium analysis for Taiwan", Applied Economics Letters, 9: 185-189.
- Yuan, Y. and Lu, Y. (2011), "Dynamic general equilibrium analysis on the impacts of carbon tax on Chinese economy", 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce.
- Yusuf, A.; Komarulzaman, A.; Hermawan, W.; Hartono, D. and Sjahrir, K. (2010), "Scenarios for climate change mitigation from the energy sector in Indonesia: the role of fiscal instruments", Working paper in Economics and Development Studies, 2010/05. Padjadjaran University.
- Zhang, Z. (1998), "Macroeconomic and sectoral effects of carbon taxes: a general equilibrium analysis for China", Economic Systems Research,10: 135-159.
- Zhou, S.; Shi, M.; Li, N. and Yuan, Y. (2011), "Impacts of carbon tax policy on CO2 mitigation and economic growth in China", Advances in Climate Change Research, 2: 124-133.