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Tittel:Carbon Pricing in Finland: Balancing policy goals
Ansvar:Eelis Paukku
Forfatter:Paukku, Eelis
Materialtype:Artikkel - elektronisk
Signatur:Nordic tax journal
Utgitt:Stockholm : Nordic Tax Research Council, 2023
Omfang:20 sider
ISBN/ISSN:2246-1809
Serie:Nordic Tax Journal ; 1/2023
Emneord:Energi / Miljøvern / Skatterett
Geografiske emneord:Finland
Note:Open access, Attribution 4.0 International (CC BY 4.0)
Utgis av Sciendo.
Innhold:Abstract
This study discusses the role and developmentof carbon pricing via taxation by using Finland as a caseexample of several issues with carbon taxation. Carbontaxation and carbon pricing face some major problems,mainly competitiveness and social issues. Although Fin-land was one of the first countries to adopt carbon-basedenergy taxation, these problems shaped the tax systemin a way that could even be described as “avoiding car-bon pricing”. This study provides new insights on howto develop carbon taxation and how to overcome majorproblems related to commonly known problems withcarbon pricing.

Keywords: Carbon tax, environmental tax, carbon pric-ing, energy tax, tax policy
Del av verk:Nordic tax journal 1/2023

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