| 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 |
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