Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30432
Authors: 
Kosonen, Katri
Nicodème, Gaëtan J.A.
Year of Publication: 
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

Files in This Item:
File
Size
232.23 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.