Taxing energy for fiscal or environmental ends; a comment on Kalle Maatta's paper

Bengt Kristrom

International Journal of Global Energy Issues, 1999, vol. 12, issue 7/8, 336-339

Abstract: This comment focuses on five issues raised by Kalle Maatta's paper. These are: (i) the importance of revenues from environmental taxes; (ii) tax nomenclature; (iii) restructuring of energy taxation systems; (iv) the linkage principle; and (v) the use and impacts of environmental tax exemptions. My basic message is that environmental taxes should be used to combat environmental problems. The fact that the revenues from such taxes can be used to reduce other taxes is of second order importance.

Keywords: environmental taxes; double-dividend; tax exemption; linkage principle. (search for similar items in EconPapers)
Date: 1999
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=849 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijgeni:v:12:y:1999:i:7/8:p:336-339

Access Statistics for this article

More articles in International Journal of Global Energy Issues from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().