Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate...

Prof. Dr. Rolf H. Weber

Using Innovative Environmental Taxation Strategies to Support Climate

[email protected]. Dr. Rolf H. Weber

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Bangkok, November 4, 2010




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Environmental TaxEnvironmental Tax

Market Failure Tax

Taxes on “Polluted Material”

Taxes on Emissions

Taxes on Users of Certain Facilities

Taxes on Goods

Major Categories




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National Carbon Taxes National Carbon Taxes

Design

Increase in Costs for Pollution

Shortcomings

Difficult Assessment of Social Costs

Revenue Generation Uncertainly on Demand Side

Simplicity Territoriality Principle




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Cap-and-Trade RegimesCap-and-Trade Regimes

Design

Trading System (EU-ETS)

Shortcomings

Lack of Cost CertaintyMarket Solution

Complexity

No Revenue




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New StrategiesNew Strategies

Internationalization of Environmental Standards

Identification of “Carbon Leakage”

Problem of Sovereignty




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Extension of OECD Model TreatyExtension of OECD Model Treaty

Shaping as Income Tax

Non Discrimination Principle

Consumption Border Tax Adjustment

Extension to Non-OECD-Countries

Income Border Tax Adjustment




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Other Regimes Other Regimes

Preferred Pricing Mechanism

Carbon Sequestration Credit System

Hybrid System

Combination with System of Financial Transfer

Unilateral Border Tax




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WTO-CompatibilityWTO-Compatibility

Likeness Problem

Health

Environmental Exception

Natural Resources

Proportionality Test




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International Feasibility International Feasibility

US / China Problem

Preferential Treatment of Less Developed Countries

Withholding Tax

Consumption Tax Adjustment Income Tax Adjustemt

Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate...

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