Title: Taxing energy for fiscal or environmental ends; a comment on Kalle Maatta's paper

Authors: Bengt Kristrom

Addresses: Department of Forest Economics, SLU-Umea, 901 83 Umea, Sweden

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.

Keywords: environmental taxes; double-dividend; tax exemption; linkage principle.

DOI: 10.1504/IJGEI.1999.000849

International Journal of Global Energy Issues, 1999 Vol.12 No.7/8, pp.336-339

Published online: 24 Jul 2003 *

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