Inderscience Publishers

Environmental tax reform in Sweden

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This paper analyses the issue of green tax reform. The case studied is that of Sweden, a country with a high tax level and an interesting experience with carbon taxes and several other environmental taxes, over which there has been quite some controversy during the past few years. Some of the taxes have been very successful from an environmental viewpoint, some less so – and together they have some (although secondary) effect on the overall budget. An appendix provides a brief survey of some of the main theoretical issues involved.

Keywords: environmental taxes, green taxes, optimal taxation, Pigou, Sweden, tax reform, carbon taxes

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