Table of Contents

Greening the Budget

Greening the Budget

Budgetary Policies for Environmental Improvement

International Studies in Environmental Policy Making series

Edited by J. Peter Clinch, Kai Schlegelmilch, Rolf-Ulrich Sprenger and Ursula Triebswetter

Greening the Budget regards the fundamental cause of environmental degradation as government and market failure and proposes the use of budgets as an instrument of environmental policy to rectify this problem. The book focuses on the elements of the public budget which currently affect the environment and explores the scope for greening both revenue and expenditure through specific measures.

Chapter 5: Evaluating environmental taxes: recent experiences and proposals for the future

Stefan Speck and Paul Ekins

Subjects: economics and finance, environmental economics, environment, environmental economics


Clinch 02 chap 5 15/11/01 1:30 pm Page 87 5. Evaluating environmental taxes: recent experiences and proposals for the future Stefan Speck and Paul Ekins 1. INTRODUCTION While a number of European countries have introduced environmental taxes and charges in recent years, analyses of the economic and fiscal implications, and evaluations of the environmental effectiveness of these implemented market-based instruments are not very numerous. This is mainly due to the methodological difficulties involved in carrying out such analyses and due to the lack of appropriate data. However, evaluation studies of economic instruments in environmental policies can be of great importance in the political discussion, in particular when considering whether such economic instruments should be introduced in the future. This chapter is in two parts. The first part focuses on the methodology of analysing the environmental effectiveness of economic instruments. Some studies are then discussed which have evaluated the environmental benefits of already implemented environmental taxes in European countries. These reports mainly use an ex-post approach to study the economic and financial implications, as well as the environmental impacts. The difficulties encountered in such evaluation studies are briefly highlighted. In the second part of the chapter proposals that have recently being made by Green Tax Commissions and others in several European countries are discussed, including particularly a recent proposal for an ecological tax reform in the UK. The environmental implications of this proposal are explained through an ex-ante assessment of the potential environmental benefits of different proposed economic instruments. 2....

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.

Further information