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1.
Πολέμης, Μιχαήλ.
Επίδραση της φορολογίας στην προσαρμογή της ενεργειακής ζήτησης στους στόχους του πρωτοκόλλου του Κιότο: εμπειρική ανάλυση για την Ελλάδα.
Degree: 2005, National and Kapodistrian University of Athens; Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών (ΕΚΠΑ)
URL: http://hdl.handle.net/10442/hedi/21938 
► In this dissertation, the effects, accruing from the imposition of energy taxes levied invarious sectors (residential, transportation and industrial sector) in Greece, are beingexamined. For…
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▼ In this dissertation, the effects, accruing from the imposition of energy taxes levied invarious sectors (residential, transportation and industrial sector) in Greece, are beingexamined. For this purpose, we used partial equilibrium models and cointegration techniquesin order to assess the energy demand for the period 1970-2003. On the basis of theseestimates (elasticities) we make forecasts for energy demand and carbon dioxide (CO2)emissions in the coming years (2004-2015).The empirical results show that the harmonization of the energy taxes to the minimumproposed levels as suggested by the European Directive 2003/96/EC (reference scenario)implies a significant increase of total CO2 emissions which may lead to a deviation from theKyoto target (+25% for the period 2008-2012). The results do not alter substantially if taxesare equal to the European Union average level (optimistic scenario). However, the restrictionof CO2 emissions to the Kyoto target can be achieved only by the implementation of severetaxation (environmental scenario). These empirical findings indicate that environmentaltaxation can be used as an instrument for combating CO2 emissions only with a combinationof other environmental (market based) instruments (i.e tradeable permits, subsidies, fees,administrative decisions, regulatory measures, etc).The The contribution of this thesis to the economic science is related to: i) the extension of a loglinearpartial equilibrium model (using new variables, capturing the impact of natural gaseither with the inclusion of a broken trend from 1997 onwards or with the use of dummyvariables, assessing the impact of comparative analysis of alternative econometriccointegration techniques) ii) the fully harmonization of the level of energy taxation in Greeceto the proposed levels by the European Directive (2003/96/EC).
Η παρούσα διατριβή, εξετάζει το ρόλο και τη σημασία των περιβαλλοντικών φόρων στην κατανάλωση ενέργειας σε διάφορους τομείς της ελληνικής οικονομίας (οικιακός, μεταφορικός και βιομηχανικός τομέας). Για το σκοπό αυτό εκτιμήθηκε μέσω υποδειγμάτων μερικής ισορροπίας, η τομεακή ζήτηση ενέργειας για τη χρονική περίοδο 1970-2003. Οι εκτιμήσεις που προέκυψαν ως προς το μέγεθος των ελαστικοτήτων ενέργειας, χρησιμοποιήθηκαν σε ένα δεύτερο στάδιο για τη διεξαγωγή προβλέψεων σχετικά με τη διαχρονική εξέλιξη της κατανάλωσης ενέργειας και των εκπομπών διοξειδίου του άνθρακα την περίοδο 2004-2015. Από την ανάλυση των αποτελεσμάτων προκύπτει ότι η εναρμόνιση των περιβαλλοντικών φόρων ενέργειας στα ελάχιστα επίπεδα που θέτει η Κοινοτική Οδηγία 2003/96 (σενάριο αναφοράς), συνεπάγεται σημαντική αύξηση των συνολικών εκπομπών διοξειδίου του άνθρακα και κατά συνέπεια απόκλιση από το στόχο του Κιότο (+25% την περίοδο 2008-2012). Ανάλογα ευρήματα προκύπτουν και από τη σύγκλιση της ελληνικής ενεργειακής φορολογικής πολιτικής στο μέσο ευρωπαϊκό επίπεδο (αισιόδοξο σενάριο). Αντιθέτως, μόνο η επιβολή πολύ υψηλής φορολόγησης (περιβαλλοντικό σενάριο) τείνει στον περιορισμό των εκπομπών CO2 στα ανεκτά επίπεδα του Κιότο. Τα…
Subjects/Keywords: Περιβαλλοντικοί φόροι; Κατανάλωση ενέργειας; Πρωτόκολλο του Κιότο; Ελαστικότητες ενέργειας; Εκπομπές διοξειδίου του άνθρακα; Κοινοτική οδηγία 2003/96/ΕΚ; Συνολοκλήρωση; Γραμμικά λογαριθμικά υποδείγματα μερικής ισορροπίας; Energy taxation; Energy consumption; Kyoto protocol; Energy elasticities; Carbon dioxide emissions; European directive 2003/96/EC; Cointegration; Log-linear partial equilibrium models
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APA (6th Edition):
Πολέμης, . . (2005). Επίδραση της φορολογίας στην προσαρμογή της ενεργειακής ζήτησης στους στόχους του πρωτοκόλλου του Κιότο: εμπειρική ανάλυση για την Ελλάδα. (Thesis). National and Kapodistrian University of Athens; Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών (ΕΚΠΑ). Retrieved from http://hdl.handle.net/10442/hedi/21938
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Πολέμης, Μιχαήλ. “Επίδραση της φορολογίας στην προσαρμογή της ενεργειακής ζήτησης στους στόχους του πρωτοκόλλου του Κιότο: εμπειρική ανάλυση για την Ελλάδα.” 2005. Thesis, National and Kapodistrian University of Athens; Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών (ΕΚΠΑ). Accessed March 06, 2021.
http://hdl.handle.net/10442/hedi/21938.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Πολέμης, Μιχαήλ. “Επίδραση της φορολογίας στην προσαρμογή της ενεργειακής ζήτησης στους στόχους του πρωτοκόλλου του Κιότο: εμπειρική ανάλυση για την Ελλάδα.” 2005. Web. 06 Mar 2021.
Vancouver:
Πολέμης . Επίδραση της φορολογίας στην προσαρμογή της ενεργειακής ζήτησης στους στόχους του πρωτοκόλλου του Κιότο: εμπειρική ανάλυση για την Ελλάδα. [Internet] [Thesis]. National and Kapodistrian University of Athens; Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών (ΕΚΠΑ); 2005. [cited 2021 Mar 06].
Available from: http://hdl.handle.net/10442/hedi/21938.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Πολέμης . Επίδραση της φορολογίας στην προσαρμογή της ενεργειακής ζήτησης στους στόχους του πρωτοκόλλου του Κιότο: εμπειρική ανάλυση για την Ελλάδα. [Thesis]. National and Kapodistrian University of Athens; Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών (ΕΚΠΑ); 2005. Available from: http://hdl.handle.net/10442/hedi/21938
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Helsinki
2.
Kurusiov, Andrej.
Environmental taxation and tax harmonization.
Degree: Department of Political Science; Helsingfors universitet, Allmän statslära, Institutionen för, 2008, University of Helsinki
URL: http://hdl.handle.net/10138/10866
► This theoretical work is largely based on two papers on international tax harmonization, environmental taxation and tax competition. In particular, the papers "Agglomeration, integration and…
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▼ This theoretical work is largely based on two papers on international tax harmonization, environmental taxation and tax competition. In particular, the papers "Agglomeration, integration and tax harmonisation" (Baldwin, R. E., Krugman, P., 2004) and "Environmental taxation, tax competition, and harmonization" (Cremer, H., Gahvari, F., 2004) are used to support each other and to follow the logic of the thesis. The structure of present work is based on analysis of the above mentioned literature, thus, dividing it into major parts: the first part is devoted to issues of integration and tax harmonization and the second part extends the discussion to the issues of environmental taxation. The first part explores the issue of whether closer economic integration necessitates harmonization of tax rates among the countries. In this part I analyze the impact of tax harmonization policies, economies agglomeration as well as goods and market integration on international tax competition. The basic tax competition model is used in exploring the effects of agglomeration forces. Further, in this paper I demonstrate that greater economic integration triggers the raise of taxes (referred as 'race to the top'). In addition, 'split the difference' tax harmonization, which basically means agreeing on a tax level that is in between two positions can make both countries worse off, because without it one region can actually set a higher tax rate without having the capital depreciation and thus not to loose a potential tax revenue. This explains why tax harmonization is very rare in the real world. Consequently, the general conclusion is that agglomeration assumptions produce reverse propositions compared to standard tax competition literature. More specifically, the explanation of rare practical implementation of tax harmonization is also that an industrial concentration creates so-called 'agglomeration rent'. The 'core' region can this way set a higher tax rate without having the capital depreciation. Thus, the first part on my thesis analyzes and demonstrates the impact of agglomeration forces on tax harmonization. Second major part of the thesis addresses tax competition problem in the context of transboundary pollution. In particular, I analyze how effective are the policies of partial fiscal coordination. Economic integration is forcing companies to adopt the same or less polluting technologies. This unfortunately results in an increase of aggregate emissions and a decline of welfare. Without proper (partial) tax harmonization policies there is an obvious negative aspect of an economic integration. Additionally, in the second part I examine partial tax harmonization policies. With a higher tax, companies choose less polluting technologies, resulting in a decrease of aggregate emissions and the improvement of welfare. Alternatively, if an emission tax is decreased, companies tend to choose more polluting (cheaper) technologies and aggregate emissions will consequently increase and welfare will…
Subjects/Keywords: agglomeration; tax competition; tax harmonization; polluting technology; pollution; emissions; environmental taxation; agglomeration; tax competition; tax harmonization; polluting technology; pollution; emissions; environmental taxation
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APA ·
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APA (6th Edition):
Kurusiov, A. (2008). Environmental taxation and tax harmonization. (Masters Thesis). University of Helsinki. Retrieved from http://hdl.handle.net/10138/10866
Chicago Manual of Style (16th Edition):
Kurusiov, Andrej. “Environmental taxation and tax harmonization.” 2008. Masters Thesis, University of Helsinki. Accessed March 06, 2021.
http://hdl.handle.net/10138/10866.
MLA Handbook (7th Edition):
Kurusiov, Andrej. “Environmental taxation and tax harmonization.” 2008. Web. 06 Mar 2021.
Vancouver:
Kurusiov A. Environmental taxation and tax harmonization. [Internet] [Masters thesis]. University of Helsinki; 2008. [cited 2021 Mar 06].
Available from: http://hdl.handle.net/10138/10866.
Council of Science Editors:
Kurusiov A. Environmental taxation and tax harmonization. [Masters Thesis]. University of Helsinki; 2008. Available from: http://hdl.handle.net/10138/10866
University of Texas – Austin
3.
Reid, Mark William.
Assessing the effectiveness of the EU ETS through the oil and gas sector.
Degree: MA, Energy and Earth Resources, 2019, University of Texas – Austin
URL: http://dx.doi.org/10.26153/tsw/2206
► Following the initiation of the European Union Emissions Trading Scheme (EU ETS) in 2005 the scheme has received significant criticism pertaining to a lack of…
(more)
▼ Following the initiation of the European Union
Emissions Trading Scheme (EU ETS) in 2005 the scheme has received significant criticism pertaining to a lack of transparency in its operational mechanics and an inability to present conclusive evidence that it has encouraged a reduction in monitored
emissions. This study utilizes an adaptation of the event study methodology proposed by Ball and Brown (1968) and Fama et al. (1969) in order to assess the impact of the EU ETS on
emissions in the European oil and gas sector as a sample reflective of the scheme on the whole. In doing so, this study compares the annual
emissions of carbon dioxide, nitrous oxide and methane for dual listed, single listing and cross listed oil and gas companies on the New York Stock Exchange and the London Stock Exchange and how these
emissions change over the period 2000-2017; from prior to the EU ETS until the period of most recent data availability. Analysis conducted on the data gathered infers that, while the EU ETS may have exerted some influence on operators’ behavior, the scheme has generally been ineffective in achieving its goal of lowering
emissions and encouraging economic growth.
This study also explores the limitations of the EU ETS and potential drivers of
emissions changes for operators within the scheme. Through such discussion the intention is to better understand the tradeoff between the advantages of cap-and-trade, a quantity mechanism, and
emissions taxation, a pricing mechanism. These mechanisms comprise the majority of the presently adopted
emissions policies globally, including the EU ETS, and China’s and Canada’s
emissions trading schemes. Therefore, in better understanding the implications and effects of these mechanisms, the intention is to contribute to the future adoption and implementation of global
emissions policies.
Advisors/Committee Members: King, Carey Wayne, 1974- (advisor).
Subjects/Keywords: European Union; EU ETS; Emissions trading; Event study; Cap and trade; Emissions taxation; Carbon dioxide
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APA ·
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CSE |
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Manager
APA (6th Edition):
Reid, M. W. (2019). Assessing the effectiveness of the EU ETS through the oil and gas sector. (Masters Thesis). University of Texas – Austin. Retrieved from http://dx.doi.org/10.26153/tsw/2206
Chicago Manual of Style (16th Edition):
Reid, Mark William. “Assessing the effectiveness of the EU ETS through the oil and gas sector.” 2019. Masters Thesis, University of Texas – Austin. Accessed March 06, 2021.
http://dx.doi.org/10.26153/tsw/2206.
MLA Handbook (7th Edition):
Reid, Mark William. “Assessing the effectiveness of the EU ETS through the oil and gas sector.” 2019. Web. 06 Mar 2021.
Vancouver:
Reid MW. Assessing the effectiveness of the EU ETS through the oil and gas sector. [Internet] [Masters thesis]. University of Texas – Austin; 2019. [cited 2021 Mar 06].
Available from: http://dx.doi.org/10.26153/tsw/2206.
Council of Science Editors:
Reid MW. Assessing the effectiveness of the EU ETS through the oil and gas sector. [Masters Thesis]. University of Texas – Austin; 2019. Available from: http://dx.doi.org/10.26153/tsw/2206
University of South Africa
4.
Westraadt, Petrus.
Ecological taxation and South Africa's agricultural sector : international developments and local implications
.
Degree: 2017, University of South Africa
URL: http://hdl.handle.net/10500/23107
► The study focussed on the research question namely: “How will the introduction of new ecological taxes impact the South African agricultural sector?” To answer the…
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▼ The study focussed on the research question namely: “How will the introduction of new ecological
taxes impact the South African agricultural sector?” To answer the question, eight international
eco-taxes were selected and further investigated. The nature and history of each eco-tax was
examined. The effects or expected effects (where implementation have not yet taken place) of
the eco-taxes on the agricultural sectors of the foreign countries, were then considered. The
study continued by considering the possible impact on South African agriculture, should these
taxes be implemented in South Africa. This was accomplished by extrapolating the foreign effects
previously investigated. Mindful of findings, recommendations were then made of what eco-taxes
could be implemented which will not impede South African agriculture. It was concluded that the
British Climate Change Levy and Climate Change Agreement scheme, Australian Carbon
Farming Initiative and Swedish meat consumption tax could be considered for implementation.
Advisors/Committee Members: Nieuwoudt, Margaret J (advisor), Engelbrecht, A. C (advisor).
Subjects/Keywords: Agriculture;
Carbon dioxide (CO2);
Carbon sink;
Carbon tax;
Climate change;
Double dividend hypothesis;
Ecological taxation (eco-tax);
Emissions;
Energy;
Food security;
Global warming;
Greenhouse gas (GHG);
Livestock;
Pollution
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Record Details
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❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Westraadt, P. (2017). Ecological taxation and South Africa's agricultural sector : international developments and local implications
. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/23107
Chicago Manual of Style (16th Edition):
Westraadt, Petrus. “Ecological taxation and South Africa's agricultural sector : international developments and local implications
.” 2017. Masters Thesis, University of South Africa. Accessed March 06, 2021.
http://hdl.handle.net/10500/23107.
MLA Handbook (7th Edition):
Westraadt, Petrus. “Ecological taxation and South Africa's agricultural sector : international developments and local implications
.” 2017. Web. 06 Mar 2021.
Vancouver:
Westraadt P. Ecological taxation and South Africa's agricultural sector : international developments and local implications
. [Internet] [Masters thesis]. University of South Africa; 2017. [cited 2021 Mar 06].
Available from: http://hdl.handle.net/10500/23107.
Council of Science Editors:
Westraadt P. Ecological taxation and South Africa's agricultural sector : international developments and local implications
. [Masters Thesis]. University of South Africa; 2017. Available from: http://hdl.handle.net/10500/23107
Jönköping University
5.
Yu, Melissa.
Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna.
Degree: Commercial Law, 2008, Jönköping University
URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1105
► Sammanfattning För att vända den globala uppvärmningen grundlades i Kyotoprotokollet tre marknadsmekanismer som syftar till att på olika sätt åstadkomma minskade utsläpp av vissa…
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▼ Sammanfattning För att vända den globala uppvärmningen grundlades i Kyotoprotokollet tre marknadsmekanismer som syftar till att på olika sätt åstadkomma minskade utsläpp av vissa växthusga-ser. Den enda av dessa mekanismer som i nuläget är aktiv, är handeln med utsläppsrätter som hänför sig till utsläppen av koldioxid. Eftersom EU är part i Kyotoavtalet antog Europaparlamentet och Europeiska Unionens råd ett direktiv (2003/87/EG)(handelsdirektivet) för att uppnå de åtaganden som antagits i protokollet. Handelsdirektivet implementerades i svensk rätt genom lag (2004:1199) om handel med utsläppsrätter. Innehavet av en utsläppsrätt medför en rätt att släppa ut ett ton koldioxid. Enligt handelsdirektivet skall 95 % av utsläppsrätterna delas ut gratis till utvalda företag med höga nivåer av utsläpp. Dessa utsläppsrätter lämnas i form av näringsbidrag. Resterande andel av utsläppsrätterna är direkt tillgänglig för handel på den öppna marknaden. Genom att vidta utsläppsminskande åtgärder kan företag minska sitt behov av utsläppsrät-ter och därigenom få möjlighet att sälja dem. På motsvarande sätt kan ett företag, istället för att vidta utsläppsminskande åtgärder, välja att köpa in extra utsläppsrätter. På så sätt uppnås Kyotoprotokollets mål på ett kostnadseffektivt sätt. Antalet tillgängliga utsläppsrät-ter kommer framöver att minskas med varje ny handelsperiod för att på så vis motivera fö-retagen till att reducera sina utsläpp. Handelssystemet syftar till att på ett kostnadseffektivt sätt minska de totala utsläppen av koldioxid. Vidare är handelssystemet uppdelat i olika handelsperioder där den första testpe-rioden löper mellan åren 2005 och 2007. Efterföljande handelsperioder kommer att löpa med fem års intervaller. Nästa handelsperiod kommer således att starta år 2008 och avslu-tas år 2012, denna period kommer att infalla samtidigt som Kyotoprotokollets första åta-gandeperiod. Varken handelsdirektivet eller svensk lag innehåller någon vägledning i hur utsläppsrätterna, som ny rättsfigur, skall passa in i övrig existerande lagstiftning. Det finns således möjligheter till att ett stort antal nationella och internationella oklarheter uppstår inom alla juridiska aspekter av handeln med utsläppsrätter. Enligt vår analys resulterar användningen av OECD:s modellavtal, applicerat på utsläpps-rätter, i att beskattningsrätten allokeras på samma sätt, oavsett vilken artikel som anses omfatta transaktionen. Konsekvenserna av handel med utsläppsrätter kommer således slutligen att bestämmas av nationell lagstiftning. Tack vare de gemenskapsrättsliga förordningarna och direktiven som antagits inom de redovisnings- och mervärdesskatterättsliga områdena är behandlingen av utsläppsrätterna delvis harmoniserad mellan EU:s medlemsstater. Inom Sverige har många av de problem och frågeställningar som väckts gällande utsläppsrätter kunnat lösas på nationell nivå. Handeln med utsläppsrätter har dessutom till syfte att inkludera även stater som inte är medlemmar i EU vilket innebär att den harmonisering som…
Subjects/Keywords: taxation; international taxation; EU ETS; IFRIC 3; emissions trading; accounting; handel med utsläppsrätter; utsläppsrätter; beskattning; redovisning; internationell beskattning; IFRIC 3; utsläppsrätter mervärdesbeskattning; EU ETS; Commercial and company law; Affärsrätt
Record Details
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Record Details
Similar Records
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❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Yu, M. (2008). Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1105
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Yu, Melissa. “Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna.” 2008. Thesis, Jönköping University. Accessed March 06, 2021.
http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1105.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Yu, Melissa. “Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna.” 2008. Web. 06 Mar 2021.
Vancouver:
Yu M. Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna. [Internet] [Thesis]. Jönköping University; 2008. [cited 2021 Mar 06].
Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1105.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Yu M. Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna. [Thesis]. Jönköping University; 2008. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1105
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
. 
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