Table of Contents

Carbon Pricing

Carbon Pricing

Design, Experiences and Issues

Critical Issues in Environmental Taxation series

Edited by Larry Kreiser, Mikael S. Andersen, Birgitte E. Olsen, Stefan Speck, Janet E. Milne and Hope Ashiabor

Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, and how to utilize the financial proceeds in the best possible way for society. The world has recently witnessed a significant downward adjustment in fossil fuel prices, which has negative implications for the future of our environment. In light of these negative developments, it is important to understand the benefits of environmental sustainability through well-documented research. This discerning book considers the design of carbon taxes and examines the consequential outcomes of different taxation compositions as regulatory instruments. Expert contributors assess a variety of national experiences to provide an empirical insight into the use of carbon taxes, emissions trading, energy taxes and excise taxes. The overarching discussion concludes that successful policies used by some countries can be implemented in other jurisdictions with minimum new research and experimentation.

Chapter 4: Policy changes on Ecological Tax Reform/carbon tax in Germany and Japan

Shinji Onoda and Kai Schlegelmilch

Subjects: economics and finance, economics of innovation, environment, energy policy and regulation, environmental law, law - academic, environmental law, tax law and fiscal policy, politics and public policy, environmental politics and policy


After about 20 years of discussion, Germany and Japan introduced an Ecological Tax Reform (ETR)/carbon tax (BMF, 2003; MOE, 2012). The two countries share common aspects in their economic and political systems, yet the contents of the two tax systems are quite different. The reasons can be traced to the economic and social situation in each country. However, only part of the answer can be found there because the situation itself cannot answer questions about how the tax rates or taxed objects were determined. Here, analysis of the policymaking process is one way to understand how policy was shaped by the combination of varying interests and ideas. Therefore, by investigating and comparing the policymaking processes of the ETR/carbon tax in Germany and Japan, we aim to reveal reasons behind the tax systems in each country, roles of related actors, and eventually factors which promote but also hinder or limit policy changes.

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