Tittel: | Carbon Pricing in Finland: Balancing policy goals | Ansvar: | Eelis Paukku | Forfatter: | Paukku, Eelis ![](App_Themes/Common/Help.png) | 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 ![](App_Themes/Common/Help.png) | 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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