Gazzani, F. (2021). Transition to social-ecological sustainability using the environmental fiscal reform. International Journal of Social Economics, 48(5), 675-692. (link)
This paper examines the introduction of three specific fiscal flexible mechanisms such as VAT surcharges/discounts, surcharges on import/manufacture of risk substances and maturity land tax to implement a new environmental fiscal reform that aims to reduce pollution and emissions and avoid a regressive impact on low-income households using a dividend feedback system.
Enell, M. (2012). Flexible emission fees. Nordic Council of Ministers. (download link)
This report explores the urgent question of how to transition to a green economy. If the price of pollution becomes the same as the price to not pollute, i.e. the investment required for a non-polluting solution, could market forces be harnessed to create a totally green economy? Would the consumer lead the way if pollution fees were simply credited into everyone’s account? Would economic growth and technical development forge ahead? Taking the flexible fee mechanism proposed by Höglund as a starting point, the report examines the academic literature and presents the results of a workshop where leading Swedish economists and environmentalists examine the issues involved in price discovery mechanisms and call for further developments in this field.
Breugel, C. V., Enggaard, M., Jessen, J. E., Stavlöt, U., Sköld, C., & Berghäll, E. (2014). Two approaches to pricing pollution. (download link)
In comparison is the commonly used Cap and Trade method with an alternative and novel method for pricing pollution: The aim was to conduct a practical approach to clarify advantages and challenges of the respective mechanisms. Shortly, the report promotes:
1) Levying a Fee which is sufficiently high and adjusted sufficiently often for a Fee
2) Letting the Futures Market and other hedging and insurance instruments indicate the price (the average abatement cost) which can be levied without harming the economy.
3) Securing a repayment of a sufficiently large fraction of the revenue from the Fee.
These three parts or components are all essential to the mechanism. Still, key questions remain unanswered in this report. This project was launched by the Working Group for SCP (HKP) in collaboration with the Working Group on Environment and Economy (MEG) under the Nordic Council of Ministers.
Sanctuary, M., & Hoglund, A. (2005). A Flexible Pollution Tax. A report written on behalf of Nutek-the Swedish Agency for Economic and Regional Growth. (download here)
Memperbarui sistem pencahayaan kendaraan bukan sekadar soal estetika, melainkan langkah penting untuk meningkatkan keselamatan dan visibilitas saat berkendara. Lampu bawaan standar sering kali menghasilkan sinar yang redup dan kekuningan, sehingga kurang maksimal saat memberi sinyal atau menerangi area tertentu. Kehadiran Lampu Led Autolume T10 T15 45 Mata Super Terang menjadi jawaban tepat untuk memberikan pencahayaan yang jauh lebih tajam, jernih, dan modern pada kendaraan Anda.
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What specific fiscal mechanisms does Gazzani’s 2021 paper propose to promote environmental fiscal reform? Greeting : S2 Akuntansi