Taxing energy for fiscal or environmental ends; a comment on Kalle Maatta's paper
by Bengt Kristrom
International Journal of Global Energy Issues (IJGEI), Vol. 12, No. 7/8, 1999

Abstract: This comment focuses on five issues raised by Kalle Maatta's paper. These are: (i) the importance of revenues from environmental taxes; (ii) tax nomenclature; (iii) restructuring of energy taxation systems; (iv) the linkage principle; and (v) the use and impacts of environmental tax exemptions. My basic message is that environmental taxes should be used to combat environmental problems. The fact that the revenues from such taxes can be used to reduce other taxes is of second order importance.

Online publication date: Thu, 24-Jul-2003

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