• Ingen resultater fundet

Bach, S. 2004, Be- und Entlastungswirkungen der ökologischen Steuerreform nach Produktions-bereichen, final report of a research project commissioned by the German Environmental Protec-tion Agency, Deutsches Institut für Wirtschaftsforschung (DIW), Berlin, Germany.

Baranzini, A.B., Goldemberg, J. and S. Speck, 2000, A Future for Carbon Taxes. Ecolical Economics, 32:395-412.

Binswanger H.C., H. Frisch and H.G. Nutzinger (eds.) 1983, Arbeit ohne Umweltzerstörung.

Strategien für eine neue Wirtschaftspolitik. Fischer, Frankfurt/Main

Böhringer C. 2002, Environmental Tax Differentiation Between Industries and Households, Dis-cussion Paper No. 02-08, Centre for European Economic Research, Mannheim, Germany.

Cottrell J. 2004, An Introduction to the Ecological Tax Systems of Germany and the UK, in: Cottrell J. (ed.) Ecotaxes in Germany and the United Kingdom – A Business View, Conference Report June 25, 2004, Berlin, Germany.

Deroubaix J.F. and F. Leveque (forthcoming), The rise and fall of French Ecological Tax Reform:

social acceptability versus political feasibility in the energy tax implementation process, Energy Policy (forthcoming).

Ekins P. and T. Barker 2001, Carbon Taxes and Carbon Emissions Trading, Journal of Economic Surveys, Vol. 15(3), pp. 325-376.

Ekins P. and S. Speck 1999, Competitiveness and Exemptions from Environmental Taxes in Europe, Environmental and Resource Economics, Vol.13, pp. 369-396.

Ekins P. and S. Speck 2000, Proposal of Environmental Fiscal Reforms and the Obstacles to their Implementations, Journal of Environmental Policy and Planning, Vol. 2, pp. 93-114.

European Commission 2002, Benchmark of Electricity Transmission Tariffs, a report prepared by Universidad Pontificia Comillas for the European Commission, DG TREN, Brussels.

European Commission (EC) 2003, External Costs - Research results on socio-environmental dam-ages due to electricity and transport, DG Research, Office for Official Publications of the European Communities, Luxembourg.

European Commission (EC) 2004, A Comparison of EU Air Quality Pollution Policies and Legisla-tion with other Countries – Review of ImplicaLegisla-tions for the Competitiveness of European Industry.

DG Enterprise. Brussels, Belgium.

European Commission (EC) 2005, Excise Duty Tables Part II – Energy products and Electricity, situation: 1 January 2005, REF 1.20, DG Taxation and Customs Union, Tax Policy, http://europa.eu.int/comm/taxation_customs/index_en.htm

European Environment Agency (EEA) 2000, Environmental taxes: recent developments in tools for integration, Copenhagen, Denmark.

European Environment Agency (EEA) 2005, Market Based Instruments in Environmental Policy in Europe, Copenhagen, Denmark (forthcoming).

Eurostat 1999, Statistics on Environmental Taxes and other Economic Instruments for Environ-mental Protection in EU Member States. Luxembourg.

Eurostat 2000, Structures of the taxation systems in the European Union Data 1970-1997, Office for Official Publications of the European Communities, Luxembourg.

Eurostat 2004, Structures of the taxation systems in the European Union Data 1995-2002, Office for Official Publications of the European Communities, Luxembourg.

Eurostat 2005, Structures of the taxation systems in the European Union Data 1995-2003, Office for Official Publications of the European Communities, Luxembourg.

Hansen J.H.H. 1999, Green Tax Reform in Denmark, in: Schlegelmilch K. (ed.) Green Budget Re-form in Europe: Countries at the Forefront, Springer Verlag Berlin Heidelberg, Germany.

Hillebrand B. 1999, Sektorale Wirkungen der Energiesteuerreform, Rheinisch-Westfälisches Institut für Wirtscahftsforschung (RWI), RWI-Papier Nr. 58, Essen, Germany.

Hoerner J.A. and B. Bosquet 2001, Environmental Tax Reform: The European Experience, Center for a Sustainable Economy, Washington.

IEA/OECD – different years, Energy Prices and Taxes - publication, Paris.

Jensen A.H. 2001, Summary of Danish Tax Policy 1986-2002, Working Paper No. 2/2001, Danish Ministry of Finance, Copenhagen, Denmark.

Kohlhaas M. 2003, Energy taxation and competitiveness – Special provisions for business in Ger-many’s environmental tax reform, DIW Berlin (German Institute for Economic Research), Discus-sion Paper 349, Berlin, Germany.

Kuik O. and M. Mulder 2004, Emissions trading and competitiveness: pros and cons of relative and absolute schemes, Energy Policy, Vol. 32, pp. 737-745.

Larsen H. 2002, Comments on the Discussion Paper, Conference on Environmental Fiscal Reform organised by OECD and the Federal Ministry for the Environment, Nature Conservation and Nu-clear Safety, Berlin 27. June 2002.

0iFD90ä DVQìDQG-%U KD$3URVSHFWRQ(QYLURQPHQWDO7D[5HIRUPDQG(QHUJ\7D[ a-tion in new EU Member States, paper written as part of the COMETR project, Prague, Czech Re-public.

Malaska P., J. Luukkanen, J. Vehmas and J. Kaivo-oja 1997, Environment-Based Energy Taxation in the Nordic Countries, Ministry of Environment, Helsinki, Finland.

Nordic Council of Ministers 1994, Economic Instruments in Environmental Policy, TemaNord 1994:647, Copenhagen, Denmark.

Nordic Council of Ministers 2002, The Use of Economic Instruments in Nordic Environmental Pol-icy 1999-2001, TemaNord 2002:581, Copenhagen, Denmark.

Nordic Council of Ministers 2006, The Use of Economic Instruments in Nordic and Baltic Envi-ronmental Policy 2002-2005, Copenhagen, Denmark (forthcoming).

Organisation for Economic Co-operation and Development (OECD) 2001, Environmentally Re-lated Taxes in OECD Countries: Issues and Strategies, Paris.

Organisation for Economic Co-operation and Development (OECD) 2004, Environment and Em-ployment: An Assessment, Environment Directorate ENV/EPOC/WPNEP(2003)11/FINAL. Paris.

Organisation for Economic Co-operation and Development (OECD) 2005, The United Kingdom Climate Change Levy, Environment Directorate Centre for Tax Policy and Administration, COM/ENV/EPOC/CTPA/CFA(2004)66/FINAL.

Parry I. W.H. 2003, Fiscal Interactions and the Case for Carbon Taxes Over Grandfathered Carbon Permits, Resources for the Future, Discussion Paper 03-46, Washington.

Parry I.W.H. and W.E. Oates 2000, Policy Analysis in the Presence of Distorting Taxes, Journal of Policy Analysis and Management, Vol.19, No.4, pp. 603-613.

Porter, M. and C. van der Linde 1995, Toward a new conception of the environment-competitiveness relationship, Journal of Economic Perspectives, Vol. 9, No. 4.

Pearce D.W. 1991, The Role of Carbon Taxes in Adjusting to Global Warming, Economic Journal, Vol.101, pp.938-948.

Regional Environmental Center for Central and Eastern Europe (REC) 1999, Sourcebook on Eco-nomic Instruments for Environmental Policy, Szentendre, Hungary.

Repetto R. et al. 1992, Green Fees: How a Tax Shift Can Work for the Environment and the Econ-omy, World Resources Institute, 1992.

Speck S., J. McNicholas and M. Markovic 2001a, Environmental Taxes in an Enlarged Europe, Re-gional Environmental Center for Central and Eastern Europe, Szentendre, Hungary.

http://www.rec.org/REC/Programs/SofiaInitiatives/SI_taxes.pdf

Speck S. and M. Mulder 2003, Competition on European Energy Markets between policy ambitions and practical restrictions, CPB Document No. 33, CPB, The Hague, Netherlands.

Swedish Government (different years), Budget Statements¸ Stockholm.

Vehmas J. 2005, Energy-related taxation as an environmental policy tool – the Finnish experience 1990-2003, Energy Policy, Vol. 33, pp. 2175-2182.