Climate-related taxes – Who pays? (full report) (RiR 2012:1)

The audit demonstrates that there are great differences between various polluters’ expenditures for climate-related taxes and allowances in the EU Emissions Trading System. The systems have, in practice, led to increases in these differences. The Government and agencies lack a comprehensive and clear picture with which they can assess whether climate-related taxes in combination with other policy instruments are cost-effective and to what extent they are compatible with the polluter pays principle.