Environmental Taxation and Green Fiscal Reform
Show Less

Environmental Taxation and Green Fiscal Reform Theory and Impact

Theory and Impact

  • Critical Issues in Environmental Taxation series

Edited by Larry Kreiser, Soocheol Lee, Kazuhiro Ueta, Janet E. Milne and Hope Ashiabor

Against a backdrop of intense political interest it is more important than ever to explore the role of fiscal policy in achieving environmental sustainability. Environmental Taxation and Green Fiscal Reform skilfully explores the various ranges of environmental and energy policies needed for an environmentally sustainable future.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 4: Inherent logic of EU energy taxes: toward a balance between market protection and environment protection

Álvaro Antón Antón and Marta Villar Ezcurra

Extract

The road transport sector is excluded from the EU’s Emission Trading System (hereinafter, ETS) due to the difficulties of measuring the CO2 emissions associated with it. Energy taxes could play a complementary role to ETS in that sector to achieve the EU’s CO2 reduction targets. However, currently, many EU Member States have used different energy taxes on the road transport sector, mainly for revenue-raising purposes. This situation is largely the result of the fact that these taxes must conform to the internal logic of the EU Energy Tax Directive (hereinafter, ETD), which harmonized energy taxation of electricity and energy products used as motor fuels or as heating fuels in the EU. This implies that the underlying purpose of these harmonized taxes is to tax all energy products regardless of their environmental performance. Consequently, it can be stated that the real inherent logic of harmonized energy taxes in the EU, and, thus, their real objective, is not the protection of the environment, but to ensure the proper functioning of the internal market. Among EU Member States, this situation has prevented a true transition from a general energy taxation system, focused on revenue collection, to a truly environmental energy taxation system based on the carbon content of each energy product.

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

or login to access all content.