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Modelling an environmental tax 9th. April 2010 Torhild H. Martinsen Assistant Director General Tax policy department, Ministry of Finance, Norway.

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Presentasjon om: "Modelling an environmental tax 9th. April 2010 Torhild H. Martinsen Assistant Director General Tax policy department, Ministry of Finance, Norway."— Utskrift av presentasjonen:

1 Modelling an environmental tax 9th. April 2010 Torhild H. Martinsen Assistant Director General Tax policy department, Ministry of Finance, Norway

2 Finansdepartementet Collaboration Environmental authorities Economists Lawyers Politicians

3 Finansdepartementet Emission tax emission Marginal damage/-cleaning cost md mcc t0t0 e0e0 t2t2 t1t1 e2e2 e1e1

4 Finansdepartementet Lawyers Measurability Verification Economic and administrative consequences International rules and regulations

5 Finansdepartementet Politicians Political goals Voters Re-election

6 Finansdepartementet Theory of optimal taxation- environmental taxes NOU 1996:9 Grønne skatter- en politikk for bedre miljø og høy sysselsetting (Green tax Commission) NOU 2007:8 En vurdering av særavgiftene Prop. 1 S ( ) Skatte-, avgifts og tollvedtak


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