Environmental tax rhetoric in the Estonian policy discussion leads to a dilemma. Policy makers want to increase environmental charges for budgetary reasons and at the same time achieve environmental goals. The article examines the empirics of this issue, i.e. whether pollution charges have been...

The purpose of this paper is to assess the impact of earmarking on central government environment protection expenditure. Since central government spending for the environment relies on earmarked revenues, which is not the case of the local government, it is expected that central government...

The paper studies the impact of tax-benefit policies on the distribution of household incomes and work incentives in Estonia. It makes use of microsimulation modelling approach and applies the EU tax-benefit model EUROMOD to quantify the first-order effects of policy changes in 2016-2018 and of...

Economic textbooks predict that taxes and emission trading systems are the cheapest way for societies to reduce emissions of CO2. This book shows that this is also the case in the real world. It estimates the costs to society of reducing CO2 emissions in 15 countries using a broad range of...

Executive summary -- Introduction -- Solutions for buildings and households -- Energy sector solutions -- Transport sector solutions -- Discussion of the results -- -- Agriculture and forestry sector solutions -- Methodological approach -- List of interviewees and focus group participants --...