主な導入国における経緯・制度について

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1

2 1991 [carbon dioxide tax] [energy tax] / SKR/kl 3,640 SKR/kl 1,058 SKR/kl 2,090 SKR/kl 1,058 SKR/kl 2,090 SKR/kl 1,058 SKR/kl 743 SKR/kl 1,120 SKR/t 787 SKR/t LPG 1,112 SKR/t 145 SKR/t 1,058 SKR/kl 743 SKR/kl 920 SKR/t 316 SKR/t SKR/m SKR/m SKR/kWh Database on environmental taxes in the European Union Member States, plus Norway and Switzerland m SKR =

3 National Tax Board NTB EU LPG [The Environmental Protection Agency] CO CO tco tco

4 1998 (SPD) [mineral oil tax] [electricity tax] LPG ( DM/kl 980 DM/kl 120 DM/kl 620 DM/kl ( ) 120 DM/kl 980 DM/kl 40 DM/kl 3 80 DM/kl 5 DM/t 30 DM/t LPG 25 DM/t 50 DM/t DM/m DM/m DM/kWh Database on environmental taxes in the European Union Member States, plus Norway and Switzerland m DM

5 DM/kl 0.005DM/kWh DM/kl DM/kl DM/kl DM/kl 80 DM/kl DM/kWh DM/kWh DM/kl DM/kl /kl /kl DM/kl DM/kl /kl /kl 120DM/kl /kl DM/kWh /kwh DM/kWh DM/kWh /kwh /kwh 80 2MW 70% CHP mg/kg mg/kg 4

6 BaU 7.0 tco tco 2 5

7 "Economic Instruments and the Business Use of Energy" Climate Change Levy [Hydrocarbon oil tax ] Car tax UK /kl

8 LPG UK /kl UK /kl ) UK /kl 31.3 UK /kl 27.8 UK /t LPG 9.6 UK /t 31.3 UK /kl 11.7 UK /t UK /kwh UK /kwh Database on environmental taxes in the European Union Member States, plus Norway and Switzerland m UK VAT 80 IPCC

9 40 CHP % tco tco

10 CO 2 [Federal Law on the reduction of CO 2 emissions (CO 2 law) ] CO 2 CO 2 CO CO 2 [CO 2 tax] CO CO CO [heating oils] CO 2 15 [motor fuels] 8 CO 2 CO 2 CO 2 9

11 CO 2 CO 2 CO 2 tax 2 [mineral oil tax] / CO 2 CO 2 210SF/tCO 2 CO SF/kl SF/kl 10 3 SF/kl SF/t LPG 0.9 SF/t SF/m 3 Database on environmental taxes in the European Union Member States, plus Norway and Switzerland m SF =77.37 CO 2 CO 2 CO Database on environmental taxes in the European Union Member States, plus Norway and Switzerland 10

12 CO 2 [formal undertaking] CO 2 CO 2 [interest] CO CO 2 [Federal Old Age and Survivors Insurance Fund] CO 2 11

第2回 資料1

第2回 資料1 1 3 6 9 1991 [carbon dioxide tax] 1990 2001 [energy tax] 2000 12 1/2 1995 1 860 SKR/kl 3,640 SKR/kl 1,058 SKR/kl 2,090 SKR/kl ) 1,058 SKR/kl 2,090 SKR/kl 1,058 SKR/kl 743 SKR/kl 1,120 SKR/t 787 SKR/t LPG

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