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