NDLI: Competitiveness and Exemptions From Environmental Taxes in Europe

Content Provider	Springer Nature Link
Author	Ekins, Paul Speck, Stefan
Copyright Year	1999
Abstract	A number of European countries have introduced a variety of environmental taxes. A common characteristic of their implementation is the inclusion of exemptions and tax relief, in particular for (some sectors of) manufacturing industry. This paper analyses the pattern and motivation of exemptions as they have developed in Western European countries, making clear the difference between the nominal and effective tax rates once the exemptions have been taken into account. The principal motivation for exemptions relates to concern about competitiveness. While particular environmentally-intensive sectors may have some grounds for concern, even these might be able to achieve cost-effective environmental improvements, such that their competitive position is not over-disadvantaged, while for an economy structured like the UK's, an environmental tax plus rebate scheme, sometimes called an ecological tax reform, would be likely to yield benefits in terms of competitiveness. The exemptions usually run counter to the environmental economic logic of using environmental taxes to internalise social costs and give economic signals that are based on the full costs of production, and they are likely to increase the costs of achieving a given level of emission reduction. With little justification for them also on the grounds of competitiveness, it would therefore be undesirable on both economic and environmental grounds for them to remain a feature of the implementation of environmental taxes in the future.
Starting Page	369
Ending Page	396
Page Count	28
File Format	PDF
ISSN	09246460
Journal	Environmental and Resource Economics
Volume Number	13
Issue Number	4
e-ISSN	15731502
Language	English
Publisher	Kluwer Academic Publishers
Publisher Date	1999-01-01
Publisher Place	Dordrecht
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Economics general Economic Policy Environmental Economics
Content Type	Text
Resource Type	Article
Subject	Economics and Econometrics Management, Monitoring, Policy and Law

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