<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>This study discusses the role and development of carbon pricing via taxation by using Finland as a case example of several issues with carbon taxation. Carbon taxation and carbon pricing face some major problems, mainly competitiveness and social issues. Although Finland was one of the first countries to adopt carbon-based energy taxation, these problems shaped the tax system in a way that could even be described as “avoiding carbon pricing”. This study provides new insights on how to develop carbon taxation and how to overcome major problems related to commonly known problems with carbon pricing.</p>
</abstract>

This study discusses the role and development of carbon pricing via taxation by using Finland as a case example of several issues with carbon taxation. Carbon taxation and carbon pricing face some major problems, mainly competitiveness and social issues. Although Finland was one of the first countries to adopt carbon-based energy taxation, these problems shaped the tax system in a way that could even be described as “avoiding carbon pricing”. This study provides new insights on how to develop carbon taxation and how to overcome major problems related to commonly known problems with carbon pricing.

Carbon Pricing in Finland: Balancing policy goals

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"Carbon Pricing in Finland: Balancing policy goals"}

This study discusses the role and development of carbon pricing via taxation by using Finland as a case example of several issues with carbon taxation. Carbon...

Carbon Pricing in Finland: Balancing policy goals

Article Category: Article

Published Online: Apr 22, 2024

Page range: 76 - 95

Received: Mar 21, 2022

Accepted: Jun 13, 2023

DOI: https://doi.org/10.2478/ntaxj-2023-0006

Keywords
Carbon tax, environmental tax, carbon pricing, energy tax, tax policy

© 2023 Eelis Paukku, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Carbon Pricing in Finland: Balancing policy goals

Article Category: Article

Published Online: Apr 22, 2024

Page range: 76 - 95

Received: Mar 21, 2022

Accepted: Jun 13, 2023

DOI: https://doi.org/10.2478/ntaxj-2023-0006

KeywordsCarbon tax, environmental tax, carbon pricing, energy tax, tax policy

© 2023 Eelis Paukku, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
Carbon tax, environmental tax, carbon pricing, energy tax, tax policy