Lessons from the polder: Energy tax design in the Netherlands from a climate change perspective

Research output: Contribution to journalArticleScientificpeer-review

12 Citations (Scopus)

Abstract

This paper evaluates energy tax reform in The Netherlands between 1988 and 2002 from a climate change perspective. In particular, the introduction of two (indirect) taxes on energy products is now responsible for a considerable amount of tax revenue from a green tax base. The paper discusses the energy tax base and rate structure from a modern Pigovian tax perspective and illustrates the practical difficulties involved in the indirect and non-uniform taxation of emissions. Also further improvements of the energy tax structure are discussed, such as a better targeting of the energy tax base and tax rate to fuel characteristics.
Original languageEnglish
Pages (from-to)660-672
JournalEcological Economics
Volume64
Issue number3
DOIs
Publication statusPublished - 2008
Externally publishedYes

Fingerprint Dive into the research topics of 'Lessons from the polder: Energy tax design in the Netherlands from a climate change perspective'. Together they form a unique fingerprint.

Cite this