Table of Contents

Handbook of Research on Environmental Taxation

Handbook of Research on Environmental Taxation

Elgar original reference

Edited by Janet E. Milne and Mikael S. Andersen

The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.

Chapter 21: Impacts on competitiveness: what do we know from modeling?

Paul Ekins and Stefan Speck

Subjects: economics and finance, environmental economics, environment, environmental economics, environmental law, law - academic, environmental law


In recent years, as trade and globalization have become perceived as increasingly important sources of economic growth and development (Mongelli et al. 2006, 88), concern with regard to the implications of more stringent environmental policies within the EU on the competitive situation of European industry as compared to their main foreign competitors has intensified, in particular in the context of the EU energy and climate policy plans. This chapter is intended to explore this concern. The chapter focuses on the European context because European experiences with energy and carbon taxes have provided the opportunity to analyze competitiveness impacts of environmental tax policies. Nevertheless, the competitiveness principles and methodology discussed here can apply to other parts of the world as well and therefore are of broader interest. While on first consideration the concept of competitiveness seems straightforward, in fact its meaning varies with the level at which it is being considered. Most simply, for the firm it relates to whether the firm’s products can be sold in competitive markets. Thus OECD (2003, 5) defined competitiveness at the business/firm level as ‘primarily a matter of being able to produce products that are either cheaper or better than those of other firms.’ The markets in question in an economy open to international trade may be domestic or foreign.

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