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

Research output: Contribution to journalArticleScientificpeer-review

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

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climate change
energy
tax reform
tax
polder
Energy tax
The Netherlands
Climate change
targeting
Tax base
Tax rate
rate
Tax revenues
Tax
Indirect taxes
Taxation
Targeting
Tax structure
Tax reform
Energy

Cite this

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title = "Lessons from the polder: Energy tax design in the Netherlands from a climate change perspective",
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.",
author = "Herman Vollebergh",
year = "2008",
doi = "10.1016/j.ecolecon.2007.04.011",
language = "English",
volume = "64",
pages = "660--672",
journal = "Ecological Economics",
issn = "0921-8009",
publisher = "Elsevier Science BV",
number = "3",

}

Lessons from the polder: Energy tax design in the Netherlands from a climate change perspective. / Vollebergh, Herman.

In: Ecological Economics, Vol. 64, No. 3, 2008, p. 660-672.

Research output: Contribution to journalArticleScientificpeer-review

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AB - 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.

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