Handbook of Research on Environmental Taxation
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Handbook of Research on Environmental Taxation

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.
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Chapter 23: Regulatory reform and development of environmental taxation: the case of carbon taxation and ecological tax reform in Finland

Rauno Sairinen


During the 1990s, regulatory reform experiments offered an impressive range of new environmental policy tools, classified as economic, coregulation and planning instruments. This chapter discusses the role of environmental taxation in the trend (or turn) toward regulatory reform. The case of the development of carbon taxation and ecological tax reform in Finland during the last two decades (from the beginning of the 1990s through 2010) offers an interesting example of how regulatory reform can be complex and full of conflicts but still go forward continually.

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