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Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate rolf.weber@rwi.uzh.chProf. Dr. Rolf H. Weber 1 Using Innovative Environmental Taxation Strategies to Support Climate Prof. Dr. Rolf H. Weber Bangkok, November 4, 2010
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Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate rolf.weber@rwi.uzh.chProf. 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
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Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate rolf.weber@rwi.uzh.chProf. 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
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Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate rolf.weber@rwi.uzh.chProf. Dr. Rolf H. Weber 4 Cap-and-Trade Regimes Design Trading System (EU-ETS) Shortcomings Lack of Cost CertaintyMarket Solution Complexity No Revenue
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Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate rolf.weber@rwi.uzh.chProf. Dr. Rolf H. Weber 5 New Strategies Internationalization of Environmental Standards Identification of “Carbon Leakage” Problem of Sovereignty
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Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate rolf.weber@rwi.uzh.chProf. 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
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Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate rolf.weber@rwi.uzh.chProf. 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
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Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate rolf.weber@rwi.uzh.chProf. Dr. Rolf H. Weber 8 WTO-Compatibility Likeness Problem Health Environmental Exception Natural Resources Proportionality Test
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Prof. Dr. Rolf H. Weber Using Innovative Environmental Taxation Strategies to Support Climate rolf.weber@rwi.uzh.chProf. Dr. Rolf H. Weber 9 International Feasibility US / China Problem Preferential Treatment of Less Developed Countries Withholding Tax Consumption Tax Adjustment Income Tax Adjustemt
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