The role of fiscal instruments in environmental policy

Katri Kosonen and Gaëtan Nicodème

No 19, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change problem. This paper takes a policy-making perspective and provides an overview of key issues on the role of fiscal instruments in energy and environmental policies. It describes fiscal instruments as cost-effective means to promote environmental goals and highlights in which cases taxes and other types of fiscal instruments can usefully complement each other to achieve environmental target.

Keywords: Taxation; environmental policy; VAT; fiscal incentives (search for similar items in EconPapers)
JEL-codes: H23 Q38 Q48 Q58 (search for similar items in EconPapers)
Pages: 31 pages
Date: 2009-06
New Economics Papers: this item is included in nep-eec, nep-ene and nep-env
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (22)

Published in Soares, J. Milne, H. Ashiabor, L. Kreiser and K. Deketelaere (eds), 2010, Critical Issues in Environmental Taxation, Vol. VIII, chapter 1, Oxford University Press, pp. 3-20.

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Related works:
Working Paper: The Role of Fiscal Instruments in Environmental Policy (2009)
Working Paper: The role of fiscal instruments in environmental policy (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxpap:0019

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