Chapter 5 Environmentally Related Levies

Barde, Jean‐Philippe; Braathen, Nils Axel

doi:10.1093/0199278598.003.0005

Cited by 10 publications

(8 citation statements)

References 18 publications

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“…This is so both in OECD countries (as the survey by Barde and Braathen, 2005 shows) and in Latin America, including the three countries in this study (Argentina, Bolivia and Uruguay). 2 In a related and extensive report (Navajas, Panadeiros and Natale, 2011), we found differences in level and structure of ERT with OECD countries but with the common feature that energy taxes are prime contributors.…”

Section: Energy Taxes Are a Distinct Group Among So-called Environmenmentioning

confidence: 70%

Workable Environmentally Related Energy Taxes

Navajas

Panadeiros²,

Natale³

2012

SSRN Journal

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. The opinions expressed in this publication are those of the authors and do not necessarily reflect the views of the Inter-American Development Bank, its Board of Directors, or the countries they represent. Terms of use: Documents inThe unauthorized commercial use of Bank documents is prohibited and may be punishable under the Bank's policies and/or applicable laws.Copyright © Inter-American Development Bank. This working paper may be reproduced for any non-commercial purpose. It may also be reproduced in any academic journal indexed by the American Economic Association's EconLit, with previous consent by the Inter-American Development Bank (IDB), provided that the IDB is credited and that the author(s) receive no income from the publication. This paper models an energy tax reform process out of a status quo and towards environmentally related excises, distinguishing between uniform and non-uniform tax components, positive and normative tax structures, and adopting a nonRamsey specification. The model is implemented for Argentina, Bolivia and Uruguay, and a rebalancing of fuel taxes is found where gasoline and diesel are the main drivers, due in part to higher estimates of the environmental costs of diesel relative to gasoline than those found in Parry and Strand (2010) for Chile. Environmental (mostly local) gains of the reform are significant, while fiscal impacts are positive and large. They do not, however, include double dividend effects because of price increases in widespread energy inputs triggered by the reform exercise. The tax reform has a positive distributive impact in Uruguay, while large pre-existing price distortions tend to produce negative impacts in Argentina and Bolivia.JEL classifications: H23, Q40, Q51

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Section: Energy Taxes Are a Distinct Group Among So-called Environmenmentioning

confidence: 70%

Workable Environmentally Related Energy Taxes

Navajas

Panadeiros²,

Natale³

2012

SSRN Journal

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“…Un total de 53 paramètres ont fait l'objet de l'évaluation. Les paramètres ont été identifiés à partir de la PNE et de la Loi n° 27, ainsi que de la littérature scientifique à visée théorique (Thomas, 1999;Webler et Tuler, 1999;Woolley et Mcginnis, 1999;Reynard, 2000;Formiga Johnsson, 2001;Mermet et Treyer, 2001;Affeltranger et Lasserre, 2003;Blot et Milian, 2004;Lozachmeur, 2004;Prévil, St-Onge et Waaub, 2004;Barde, 2005;Rey-Valette et Roussel, 2006;Morel, Korfer et Deboudt, 2008;Rey-Valette et Antona, 2009), ou empirique, portant sur des expériences d'autres provinces et pays (Scoullos et al, 2002;Environnement Nouvelle-Écosse, 2010; Institut international d'ingénierie de l'eau et de l'environnement (2iE), 2010; Laurent et Hellier, 2011), voire de modèles suggérés par la communauté internationale (GWP, 2009;Burton, 2001;GWP et RIOB, 2009). L'évaluation de la mise en oeuvre de ces éléments dans la PNE avait pour objectif d'observer l'écart entre les intentions et la pratique.…”

Section: Méthodologieunclassified

La gestion intégrée de la ressource-eau au Québec : prolégomènes sur les mutations et la fixité de l’espace institutionnel

Emond

2015

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Depuis plus de dix ans, la province de Québec tente d’instaurer un modèle de gouvernance de la ressource-eau, basée entre autres sur l’approche dite de « gestion intégrée », internationalement reconnue et adoptée par plusieurs pays dans le cadre du Sommet de la terre de Rio de 1992. Nonobstant l’adoption de sa première Politique nationale de l’eau (PNE) en 2002, faisant de la gestion intégrée par bassin versant son modus operandi, le Québec rencontre des difficultés pour réaliser son objectif. Pourquoi? Plusieurs facteurs peuvent être avancés, dont la dépendance financière des organismes de bassin versant, le caractère volontaire des contrats de bassin, ou encore l’agrandissement du territoire à gérer, passant du bassin versant à une zone de gestion intégrée de l’eau englobant plusieurs bassins versants. Les questions qui se posent alors sont les suivantes : quelles institutions sont en place pour assurer l’organisation de la gestion intégrée de la ressource-eau? Quels ajustements institutionnels ont été apportés (ou non) par les acteurs pour répondre aux nouvelles exigences qui se sont ajoutées au fil des ans? Les résultats de cette étude montrent que plus d’une décennie après l’adoption de la PNE, l’adéquation entre les objectifs visés par l’État et les mécanismes institutionnels instaurés pour atteindre ces objectifs est, en moyenne, plutôt faible. Par ailleurs, l’adaptation aux nouvelles exigences semble se faire sans grande résistance ou, du moins, sans engendrer de transformation importante des institutions.For over ten years, Quebec has been trying to establish a governance model of the resource water that is based, among others, on the so-called integrated management approach that has been internationally recognized and adopted by a number of countries at the Rio Earth Summit in 1992. In that context, the province adopted its first National Water Policy (NWP) in 2002, by way of which integrated watershed management became the modus operandi. However, Quebec is nonetheless experiencing difficulties in achieving its objective. Why? A number of factors may be advanced, among them the financial dependence of watershed organizations, the voluntary nature of basin contracts, and the expansion of the territory to manage from a watershed to an integrated water management area encompassing a number of watersheds. This raises the questions of: What, if any, institutions are presently mandated to ensure the organization of integrated water resource management? What institutional adjustments have the actors made, or not, in order to respond to the new requirements that have been introduced over the years? The results of this study show that more than a decade after the adoption of the NWP, the fit between the goals of the state and the institutional mechanisms implemented to achieve these goals is, on average, rather low. Furthermore, the adaptation to new requirements appears to take place without significant resistance, or at least without calling for a major transformation of the existing institutions

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“…Tax bases of this kind are mainly to be found in the fields of energy, transportation, emissions to air and water, waste management and noise. 4 For a more detailed presentation of the OECD data and an outline of recent environmental tax policy in various countries see Barde and Braathen (2005).…”

Section: Financial Vs Environmental Impactmentioning

confidence: 99%

The Scale and Scope of Environmental Taxation

Sandmo¹

2011

The Elgar Guide to Tax Systems

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This paper provides a discussion of the principles of environmental taxation. It considers the empirical identification of environmental taxes and the problems associated with the choice of the right tax base from the point of view of the correction of market incentives. It then presents a model of optimal second best environmental taxation when taxes must fulfil the double role of modifying market incentives and generating tax revenue. It also considers the issues of the double dividend, the interaction between intrinsic and extrinsic incentives and the problem of designing a tax policy for the alleviation of global environmental problems.

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Chapter 5 Environmentally Related Levies

Cited by 10 publications

References 18 publications

Workable Environmentally Related Energy Taxes

Workable Environmentally Related Energy Taxes

La gestion intégrée de la ressource-eau au Québec : prolégomènes sur les mutations et la fixité de l’espace institutionnel

The Scale and Scope of Environmental Taxation

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