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The introduction process of the environmental taxes in the Netherlands

Reo Shimamura
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Reo Shimamura: Office of Research Development and Sponsored Projects, Mita Campus, Keio University

No 2017-011, Keio-IES Discussion Paper Series from Institute for Economics Studies, Keio University

Abstract: This paper shows the introduction process and the historical development of the environmental tax in the Netherlands. Why was the environmental taxes introduced in the Netherlands? The environmental taxes have replaced environmental charges and developed. As the citizen's environmental awareness increased in the late 1980s, the introduction of environmental taxes had been boosted by political situation. The turning point was the election and the National Environmental Policy Plan in 1989. In addition, it was also an important point that the increase of environmental taxes was consistent with tax reform of the Lubbers administration and the Kok administration.

Keywords: Netherlands; environmental tax; political process; polder model (search for similar items in EconPapers)
JEL-codes: H23 Q58 (search for similar items in EconPapers)
Pages: 17 pages
Date: 2017-03-31
New Economics Papers: this item is included in nep-agr, nep-env and nep-his
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:keo:dpaper:2017-011

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