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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/30432
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| Title: | | The role of fiscal instruments in environmental policy  |
| Authors: | | Kosonen, Katri Nicodème, Gaëtan J.A. |
| Issue Date: | | 2009 |
| Series/Report no.: | | CESifo working paper 2719 |
| 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. |
| Subjects: | | taxation environmental policy VAT fiscal incentives |
| JEL: | | H23 Q38 Q48 Q58 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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