环境税-EnergyFoundationChina.pptVIP

Doerte Fouquet Thomas B. Johansson Tax and Fiscal Policies to Promote Sustainable Energy Development, 11/2005 Energy and Environmental Tax Models from Europe D?rte Fouquet Thomas B Johansson Similarities between China and the EU:Energy Challenges 经济增长 能源安全 环境问题 European Experience Economic growth (albeit much slower than in China) SO2 largely under control; air pollution OK except for small particulates European Experience Carbon emissions slowly being reduced, towards Kyoto commitment Targets set for RE and for RE electricity Policy works in a market economy! What is a Green Tax? According to OECD, environmental taxes Levy mandatory surcharges on goods or processes that harm the environment Set market prices for products and processes that accurately reflect their environmental costs Generate revenue that can be used to reduce other taxes, especially labour taxes (income taxes), or reduce introductory costs of environmentally-beneficial goods or processes. Main Experiences in Europe with Green Energy Taxation To shift taxation toward good’s, away from bad’s To internalize externalities To mitigate environmental damage caused by industry, transportation, consumer behavior To promote research on sustainable technologies and production Green taxation is a viable instrument only within a set of policies Governmental policies clearly committed to ecological goals Overall administrative and tax measures committed to sustainable planning, governance, and enforcement Unambiguous and transparent monitoring tools Utilize voluntary agreements to stimulate progressive behavior Emissions trading Stakeholder relevance Main characteristics of Carbon and Energy Taxes in Europe Often only one in a set of measures Often part of an overall modern fiscal reform, replacing other energy taxes and reducing the distortion impacts of traditional taxes (e.g., taxes on labour and capital) Adjust