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Designing Carbon Taxes Is Not an Easy Task. Legal Perspectives

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  • Irene Burgers
  • Stefan E. Weishaar

Abstract

The aim of this paper is to map legal aspects that should be taken into account in designing a carbon tax. The survey of the legal literature concludes that many different aspects have to be taken into account in designing a carbon tax, both with respect to the kind of legal instruments to be used and the actual design of the tax. It is analysed how these legal concepts relate to economic theory. This overview of legal considerations may help in creating a sustainable, effective and efficient regulatory system for reducing emissions, as carbon taxes can play a crucial role for achieving long-term emission reductions.

Suggested Citation

  • Irene Burgers & Stefan E. Weishaar, 2018. "Designing Carbon Taxes Is Not an Easy Task. Legal Perspectives," WIFO Working Papers 559, WIFO.
    • Handle: RePEc:wfo:wpaper:y:2018:i:559
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    File URL: https://www.wifo.ac.at/wwa/pubid/60978
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    References listed on IDEAS

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    1. William J. Baumol & Wallace E. Oates, 1971. "The Use of Standards and Prices for Protection of the Environment," Palgrave Macmillan Books, in: Peter Bohm & Allen V. Kneese (ed.), The Economics of Environment, pages 53-65, Palgrave Macmillan.
    2. Janet E. Milne, 2017. "Carbon tax choices: the tale of four states," Chapters, in: Stefan E. Weishaar & Larry Kreiser & Janet E. Milne & Hope Ashiabor & Michael Mehling (ed.), The Green Market Transition, chapter 1, pages 3-16, Edward Elgar Publishing.
    3. Claudia Kettner-Marx & Daniela Kletzan-Slamanig, 2018. "Energy and Carbon Taxes in the EU. Empirical Evidence with Focus on the Transport Sector," WIFO Working Papers 555, WIFO.
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    Cited by:

    1. Stefan E. Weishaar, 2018. "Carbon Taxes at EU Level. Introduction Issues and Barriers," WIFO Working Papers 556, WIFO.
    2. Claudia Kettner-Marx & Daniela Kletzan-Slamanig & Mathias Kirchner & Mark Sommer & Kurt Kratena & Stefan E. Weishaar & Irene Burgers, 2018. "CATs – Carbon Taxes in Austria. Implementation Issues and Impacts," WIFO Studies, WIFO, number 61185, February.

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    More about this item

    Keywords

    climate policy; carbon pricing; instrument choice; environmental tax reform; law and legislation;
    All these keywords.

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