Green Fiscal Reform for a Sustainable Future

Green Fiscal Reform for a Sustainable Future

Reform, Innovation and Renewable Energy

Critical Issues in Environmental Taxation series

Edited by Natalie P. Stoianoff, Larry Kreiser, Bill Butcher, Janet E. Milne and Hope Ashiabor

This timely book focuses on achieving a sustainable future through the reform of green fiscal policy. Green fiscal policies help not only provide the needed financing but may also serve the Sustainable Development Goals adopted by the United Nations in 2015. In this volume environmental tax experts review the development of fiscal carbon policy, consider the impact of green taxation on trade and competition, analyse the lessons learned from national experiences with fuel and energy pricing, and evaluate a variety of green economic instruments.

Chapter 9: Distributional effects of motor-fuel taxation in the Czech Republic

Jan Brůha, Hana Brůhová-Foltýnová and Vítězslav Píša

Subjects: environment, environmental economics, environmental law, environmental politics and policy, management natural resources, law - academic, environmental law, tax law and fiscal policy, politics and public policy, environmental politics and policy


Transport emissions rose by 20percent between 1990 and 2010 and accounted for more than 20 percent of all GHG emissions in the EU; this indicates that the transport sector is the second biggest greenhouse gas-emitting sector after energy and the only major sector where greenhouse gas emissions (GHGs) are still rising or stagnating. Pricing policies in the transport sector are thought to be an important tool to reduce these global emissions and other pollutants from transport, either alone or as a part of a policy mix. Fuel excises in particular have a direct impact on the fuel efficiency of vehicles (which generally comes at a cost) and, indirectly, reduce mileage – and in this way reduce GHG emissions. The aim of this chapter is to analyze distributional effects of motor-fuel taxation on different kinds of households in the Czech Republic. Our detailed statistical analysis of microdata on households’ expenditures goes farther beyond the present knowledge because our focus is on different groups of households differentiated not only according to their incomes but also according to availability of vehicles, location of households and their size and other socioeconomic and demographic characteristics. First we describe the transport sector in the Czech Republic from the environmental point of view and discuss the impact of taxation on this sector. Then,motor-fuel consumption by various household groups is analyzed. We then apply a formal measure of motor-fuel tax progressivity on Czech data before drawing conclusions.

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