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Title:
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Environmental Tax on Products and Services Based on Their Carbon Footprint: A Case Study of the Pulp and Paper Sector
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Author:
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Gemechu, Eskinder D.; Butnar, Isabela; Llop Llop, Maria; Castells i Piqué, Francesc
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Other authors:
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Universitat Rovira i Virgili. Departament d'Economia; Universitat Rovira i Virgili. Centre de Recerca en Economia Industrial i Economia Pública |
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Abstract:
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The main aim of this work is to define an environmental tax on products and
services based on their carbon footprint. We examine the relevance of
conventional life cycle analysis (LCA) and environmentally extended input-output
analysis (EIO) as methodological tools to identify emission intensities of products
and services on which the tax is based. The short-term price effects of the tax and
the policy implications of considering non-GHG are also analyzed. The results
from the specific case study on pulp production show that the environmental tax
rate based on the LCA approach (1,8%) is higher than both EIO approaches (0,8%
for product and 1,4% for industry approach), but they are comparable. Even
though LCA is more product specific and provides detailed analysis, EIO would
be the more relevant approach to apply economy wide environmental tax. When
the environmental tax considers non-GHG emissions instead of only CO2, sectors
such as agriculture, mining of coal and extraction of peat, and food exhibit higher
environmental tax and price effects. Therefore, it is worthwhile for policy makers
to pay attention on the implication of considering only CO2 tax or GHG emissions
tax in order for such a policy measure to be effective and meaningful.
Keywords: Environmental tax; Life cycle analysis; Environmental input-output
analysis. |
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Publication date:
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2012 |
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Subject (UDC):
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33 - Economia |
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Subject(s):
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Medi ambient -- Impostos
Medi ambient -- Anàlisi d'impacte |
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Rights:
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L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons: http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
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Pages:
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35 p. |
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Document type:
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Working Paper |
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Published by:
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Universitat Rovira i Virgili. Departament d'Economia
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Collection:
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Documents de treball del Departament d'Economia;2012-03
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