Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate Dr. Rolf H. Weber 1 Using Innovative Environmental Taxation Strategies to Support Climate Prof. Dr. Rolf H. Weber Bangkok, November 4, 2010
Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate Dr. Rolf H. Weber 2 Environmental Tax Market Failure Tax Taxes on “Polluted Material” Taxes on Emissions Taxes on Users of Certain Facilities Taxes on Goods Major Categories
Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate Dr. Rolf H. Weber 3 National Carbon Taxes Design Increase in Costs for Pollution Shortcomings Difficult Assessment of Social Costs Revenue GenerationUncertainly on Demand Side SimplicityTerritoriality Principle
Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate Dr. Rolf H. Weber 4 Cap-and-Trade Regimes Design Trading System (EU-ETS) Shortcomings Lack of Cost CertaintyMarket Solution Complexity No Revenue
Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate Dr. Rolf H. Weber 5 New Strategies Internationalization of Environmental Standards Identification of “Carbon Leakage” Problem of Sovereignty
Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate Dr. Rolf H. Weber 6 Extension of OECD Model Treaty Shaping as Income Tax Non Discrimination Principle Consumption Border Tax Adjustment Extension to Non-OECD-Countries Income Border Tax Adjustment
Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate Dr. Rolf H. Weber 7 Other Regimes Preferred Pricing Mechanism Carbon Sequestration Credit System Hybrid System Combination with System of Financial Transfer Unilateral Border Tax
Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate Dr. Rolf H. Weber 8 WTO-Compatibility Likeness Problem Health Environmental Exception Natural Resources Proportionality Test
Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate Dr. Rolf H. Weber 9 International Feasibility US / China Problem Preferential Treatment of Less Developed Countries Withholding Tax Consumption Tax Adjustment Income Tax Adjustemt