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

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 ene...

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Bibliographic Details
Published in:Ecological economics 2008-01, Vol.64 (3), p.660-672
Main Author: Vollebergh, Herman R.J.
Format: Article
Language:English
Subjects:
Climate change
Energy taxes
Environmental policy
Environmental tax
Netherlands
Public finance
Regulatory taxation
Specific and ad valorem taxation
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Summary: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.
ISSN:0921-8009
1873-6106
DOI:10.1016/j.ecolecon.2007.04.011