Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency

Copenhagen Economics

No 35, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The study examines current national practices with respect to emissions allowances in the EU and the countries with similar cap-and-trade systems. It analyses potential distortions resulting from national practices and identifies the best solutions. It deals with issues such as the tax treatment of allowances allocated for free, that of allowances originated as Clean Development Mechanism or Joint Implementation, and the tax treatment of penalties for non-compliance. It also examines the feasibility of various policy solutions at EU level.

Keywords: European Union; taxation; environmental tax; ETS (search for similar items in EconPapers)
JEL-codes: H24 H25 (search for similar items in EconPapers)
Pages: 76 pages
Date: 2010-11
New Economics Papers: this item is included in nep-acc, nep-ene, nep-env and nep-pbe
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