Norwegian Tax System from the Point of View of Climate Change Policy
DOI:
https://doi.org/10.12775/EQUIL.2014.005Keywords
climate change policy, taxes, NorwayAbstract
Norway was the first country in the world to fix a carbon dioxide target. Norway was also one of the first countries to implement taxes to increase incentives to reduce greenhouse gas emissions. The aim of the paper is to analyse the role of environmental taxes in Norwegian climate policy. The author also examines the differences between the climate change policy measures in Norway and in the European Union countries, especially Poland.The first part of the paper contains an analysis of data on greenhouse gas emissions in Norway in the years 1990-2011. In the further sections of the paper the discussion is focused on the characteristics of Norwegian tax system and design of taxes used in Norway as instruments for addressing climate change. Particular attention is paid to the carbon tax, in force since 1991. The tax is responsible for large CO2 emission reductions. The paper is largely based on review of various reports, literature and websites on climate change policy, energy policy and transport policy in Norway.
References
Andersen M., Dengsøe N., Pedersen A. (2000), An evaluation of the impact of green taxes in the Nordic countries, TemaNord, Copenhagen, https://pure.au.dk/portal/files/56716516/NMR2001_566.pdf (28.02.2013).
Budget 2011, Ministry of Finance, http://www.regjeringen.no/upload/FIN/Info/Budget_2011.pdf (01.01.2013).
Czaja S., Becla A. (2002), Ekologiczne podstawy procesów gospodarowania, Wydawnictwo Akademii Ekonomicznej we Wrocławiu, Wrocław.
Czarny R. (2008), Państwa regionu nordyckiego wobec problemu bezpieczeństwa energetycznego [in:] Cziomer E. (ed.), Międzynarodowe bezpieczeństwo energetyczne w XXI wieku, Krakowskie Towarzystwo Edukacyjne, Kraków.
Direct and Indirect Taxes – Main Features of the 2008 Proposal, http://www.regjeringen.no/en/dep/fin/Selected-topics/the-national-budget/Directand-Indirect-Taxes---Main-Feature.html?id=485144 (26.02.2013).
Duer H., Rosenhagen C., Ritnagel P. (2011), A comparative analysis of taxes and CO2 emissions from passenger cars in the Nordic countries, TemaNord, Copenhagen, http://www.norden.org/en/publications/publikationer/2011-523/at_download/publicationfile (28.02.2013).
Emissions of greenhouse gases, 1990-2011 (2013), final figures, Statistics Norway, http://www.ssb.no/en/natur-og-miljo/statistikker/klimagassn (25.12.2013).
Energy policies of IEA countries: Norway 2001 (2001), OECD, Paris. Energy prices and taxes. Quarterly statistics. Fourth quarter 2011 (2011), Paris, OECD/IEA, Paris.
Excise duty on hydrofluoro-carbons (HFCs) and perfluoro-carbons (PFCs) (2012), Directorate of Customs and Excise, Oslo. http://www.toll.no/upload/aarsrundskriv/Engelske/1/HFC-PFC.pdf (25.12.2013).
Fridstrøm L. (2012), Greenhouse gas abatement in the Norwegian transport sector, Institute of Transport Economics, Norwegian Centre for Transport Research, Oslo, http://www.sou.gov.se/fossilfri/pdf/Underlagsrapport%202%20-%20Norge.pdf (02.03.2013).
Green taxes 2011 (2011), http://www.regjeringen.no/nb/dep/fin/tema/skatter_og_avgifter/green-taxes-2011.html?id=609076 (06.01.2013).
Guide to environment statistics (2012), Statistics Norway,http://www.ssb.no/english/subjects/01/milfakt_en/2012/miljofakta_2012_en.pdf (01.01.2013).
Hass J., Sørensen K., Erlandsen K., Smith T. (2002), Norwegian economic and environment accounts, Project Report 2002, Statistics Norway, Oslo., http://www.ssb.no/a/english/publikasjoner/pdf/doc_200509_en/doc_200509_en.pdf (02.03.2013).
Hoerner, B. Bosquet (2001), Environmental tax reform: The European experience, Center For A Sustainable Economy, Washington, http://rprogress.org/publications/2001/eurosurvey_2001.pdf (28.02.2013).
Kasa S. (1999), Social and political barriers to green tax reform. The case of CO2- taxes in Norway, Center for International Climate and Environmental Research, Oslo, http://www.cicero.uio.no/media/57.pdf (02.03.2013).
Lindhjem H., Skjelvik J., Eriksson A., Fitch T., Hansen L. (2009), The use of economic instruments in Nordic environmental policy 2006-2009, Nordic Council of Ministers, Copenhagen. http://www.norden.org/en/publications/publikationer/2009578/at_download/publicationfile (25.01.2013).
Loma U., Norway’s “green” vehicle tax breaks declared a success (2012), http://www.tax-news.com/news/Norways_Green_Vehicle_Tax_Breaks_Declared_A_Success____57998.html (29.10.2012).
Majocchi A. (2000), Greening tax mixes in OECD Countries: a preliminary assessment, OECD, Paris., http://search.oecd.org/officialdocuments/displaydocumentpdf/?doclanguage=en&cote=com/env/epoc/daffe/cfa(99)112/final (23.10.2011).
Norway’s fifth national communication under the Framework Convention on Climate Change (2010), Norwegian Ministry of the Environment., http://unfccc.int/resource/docs/natc/nor_nc5.pdf (23.02.2013).
Norway’s fourth national communication under the Framework Convention on Climate Change (2005), Norwegian Ministry of the Environment., http://unfccc.int/resource/docs/natc/nornc4.pdf (23.02.2013).
Norway’s national communication under the Framework Convention on Climate Change (1994), http://unfccc.int/cop3/fccc/natcom/natc/nornc1.pdf , (23.02.2013).
Norway’s second national communication under the Framework Convention on Climate Change (1997), Norwegian Ministry of the Environment., http://unfccc.int/resource/docs/natc/nornc2.pdf (23.02.2013).
Norway’s third national communication under the Framework Convention on Climate Change (2002), Norwegian Ministry of the Environment., http://unfccc.int/resource/docs/natc/nornc3.pdf (23.02.2013).
Obwieszczenie Ministra Środowiska z dnia 26 września 2011 r. w sprawie wysokości stawek opłat za korzystanie ze środowiska na rok 2012 (M.P. 2011 r., 94, 958).
OECD economic surveys. Norway (2012), OECD, Paris.
OECD Environmental Performance Reviews. Norway (2011), OECD, Paris.
Samojlik B. (2006), System podatkowy – kierunki ewolucji [in:] Samojlik B. (ed.), Kierunki zmian w sektorze finansów publicznych w Polsce po wejściu do Unii Europejskiej, AGH, Warszawa.
Śleszyński J. (2000), Ekonomiczne problemy ochrony środowiska, Aries, Warszawa.
Speck S., Andersen M., Nielsen H., Ryelund A., Smith C. (2006), The use of economic instruments in Nordic and Baltic environmental policy 2001-2005, Nordic Council of Ministers, Copenhagen , http://www.norden.org/en/publications/publikationer/2006-525/at_download/publicationfile (20.02.2013).
Statistical yearbook of Norway 2010 (2010), Statistics Norway, Oslo., https://www.ssb.no/a/en/histstat/aarbok/2010_en.pdf (21.02.2013).
Stavins, R. (1997), Policy instruments for climate change: how can national governments address a global problem?, Resources for the Future, Washington.
Taxation of petroleum activities (2007), Ministry of Finance, http://www.regjeringen.no/en/dep/fin/Selected-topics/taxes-and-duties/bedriftsbeskatning/Taxation-of-petroleum-activities.html?id=417318 (15.10.2010).
Taxation trends in the European Union. 2010 edition. Main results (2010), Eurostat, Luxembourg, http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-DU-10- 001/EN/KS-DU-10-001-EN.PDF (24.02.2013).
Taxation trends in the European Union. 2012 edition (2012), Eurostat, Luxembourg, http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-DU-12-001/EN/KSDU-12-001-EN.PDF
(24.02.2013).
The National Budget 2012, The Royal Ministry of Finance, http://www.statsbudsjettet.no/upload/Statsbudsjett_2012/dokumenter/pdf/nb_summary.pdf
(20.02.2013).
Zhang, Z., Baranzini, A. (2004). What Do We Know about Carbon Taxes? An Inquiry into Their Impacts on Competitiveness And Distribution of Income, “Energy Policy” 32, http://dx.doi.org/10.1016/S0301-4215(03)00152-6
Żylicz T. (2008), „Słaba” trwałość rozwoju, „Aura”, nr 7
Downloads
Published
How to Cite
Issue
Section
Stats
Number of views and downloads: 381
Number of citations: 0
