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Environmental Tax Reform (ETR)A Policy for Green Growth$
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Paul Ekins and Stefan Speck

Print publication date: 2011

Print ISBN-13: 9780199584505

Published to Oxford Scholarship Online: May 2011

DOI: 10.1093/acprof:oso/9780199584505.001.0001

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Introducing Environmental Tax Reform: The Case of the Czech Republic

Introducing Environmental Tax Reform: The Case of the Czech Republic

(p.131) Chapter 6 Introducing Environmental Tax Reform: The Case of the Czech Republic
Environmental Tax Reform (ETR)

Petr Šauer

Ondřej Vojáček

Jaroslav Klusák

Jarmila Zimmermannová

Oxford University Press

The Czech Republic has a long history of environmental payments and charges and there has been interest in ETR there for some years, with some implicit tax shifts during the 1990s. The chapter describes the first explicit ETR in 2008, in the context of the implementation of the EU Energy Tax Directive, and uses this policy as the basis for detailed qualitative research into different stakeholders’ understanding of and support for ETR. The chapter ends with some lessons and recommendations from the Czech experience which could be useful to other Central and Eastern European countries contemplating ETR.

Keywords:   Czech Republic, ETR, environmental payments

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