「欧州各国におけるエネルギー環境税制に関する調査」
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- とき あざみ
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1 IEEJ
2 IEEJ /L /L /L /L /L /L /L /L /L /kg =
3 IEEJ Hydrocarbon Oil Duties Act 1979, Finance Act , HM Customs and Excise Homepage -3-
4 IEEJ Finance Act 2000, 2001, 2002, 2003DEFRA /kg /kwh /Wh / 1.8 Finance Act =
5 IEEJ FinanceAct2000, 2001, 2002, 2003 A general guide to climate change levy
6 IEEJ % 2001 VAT17.5% 1.1 CCLClimate Change Levy Economic Instruments and the Business Use of Energy , CCL
7 IEEJ CCL , , CCL t-c CCL t-c t-c 221PJ 280 t-c 1 TH Treasury, Pre-Budget Report, Dec DEFRA, Climate Change Agreements - Results of the First Target Period Assessment: Part 1, Climate Change Agreements - Results of the First Target Period Assessment: Part 2,
8 IEEJ Mineralölsteuergesetz (Eco-Tax) , ,800 64% 4, %
9 IEEJ g/L /1,000L 83,599 10mg/kg 0.013g/L /1,000L 85,554 10mg/kg 0.013g/L /1,000L 92, /1,000L 83, /1,000L 10mg/kg 60,084 10mg/kg /1,000L 62, /1,000kg 16, /MWh 4,062 LPG 1, /1,000kg 155,447 URL
10 IEEJ g/L /1,000L 10mg/kg 3, g/L /1,000L 10mg/kg 50mg/kg 5, g/l /1,000L 50mg/kg 3, g/l /1,000L 3, /1,000L 3, mg/kg /1,000L 3, mg/kg 50mg/kg /1,000L 5, mg/kg /1,000L 3, /1MWh LPG /1,000kg 6,756.9 LPG 7.60 /1,000kg 3 (1)1a) * LPG /1,000kg 3 (1)1b) * 2, /1MWh (2)3a) * LPG /1,000kg 3 (2)3b) * 2,843.3 URL *
11 IEEJ ( ) LPG (1)1a) /1,000kg LPG /1,000kg 3 (1)1b) /1MWh 3 (1) /1,000L 3 (2) /1000kg 3 (2) /1MWh 3 (2)3a) LPG /1000kg 3 (2)3b) /1000kg 3 (2) /1,000L 3 (6) 2a 4 (1)1 4 (1)2 4 (1)3 4 (1)4 4 (1)5 4 (2)1-11 -
12 IEEJ (1) 3 (2)3 1 (2)13 4 (2) /1,000L (1)4a (3) (5) /1,000kg /1MWh 70% 25 (1)5 57.5% /1,000L 25 (3a) 25 (3d) * /1,000kg * 57.5% /1MWh /1,000kg (1)5 25 (3a) 25 (4) 8.18 /1,000L /1MWh /1000kg 25 (1) /1,000L 25 (3a) 3(3) 32 (1) 3.66 /1MWh /1,000kg (1) /1,000L 25 (3a) 3.00 /1MWh /1,000kg
13 IEEJ a (3a)(4) (1) 95% 2 25b c 25d URL a
14 IEEJ Stromsteuergesetz (Eco-Tax) , , % 4, % /MWh 2,618.5 URL /MWh/
15 IEEJ /MWh 9 (2) /MWh 9 (2a) /MWh 9 (3) 25MWh 9 (5) /MWh 9 (1)1 9 (1)2 2MW 9 (1) a 25a 1 95% 8.20 /MWh 9 (5) 25MWh 17 9 (3)(5) URL
16 IEEJ % 64% VAT 16% (2002 ) * * EcoTax Reform
17 IEEJ Eco-Tax 2 3 DM 3 20% % ,
18 IEEJ [10 ] [%] % 19.5% VAT 16% 7% EU EU % 1.5%
19 IEEJ htm () the German Institute for Economic Research DIW 2005 CO2 23%
20 IEEJ % % 1.5% 0.2% 2.9% 3.8% 3.7% 1.2% 1.2% ()
21 IEEJ /04/ /06/ /07/ /01/ /02/ /01/ /03/ /07/ /07/ /09/ /09/ /10/ /11/ /12/ /12/ /10/ Environment Daily 6 Environment Daily 1534, 2003/10/
22 IEEJ Revenue Statistics
23 IEEJ /100kg /100L /100L 7, /100L 4, /100L 7, /100L 8, /100L 7, /100L /100L 7, /100L 7, /100L /100L /100L /100L /100L /100L 5, /100kg
24 IEEJ /100kg 1, /100kg /100kg 1, /100kg /100kg 1, /100m 3 1, /MWh /100L /100L 3, /MWh
25 IEEJ /100L 38 /100L /100L -25-
26 IEEJ
27 IEEJ % VAT19.6% TGAP
28 IEEJ Web OECD Revenue Statistics
29 IEEJ /L /L /L /L 720 2, /m 3 1,004 2,174 3,178 /m 3 1,243 2,174 3,417 /m 3 1,556 2,174 3,730 /m 3 0 1,322 1,322 /1,000kg 141 2,286 2,427 /1,000kg 0 1,087 1,087 /1,000m ,628 1,861 /1,000m 3 0 1,087 1,087 /1,000m ,628 1,861 /1,000m ,892 2,199 /1,000kg 307 1,892 2,199 /1,000kg Web %
30 IEEJ /L /L /L /L 10, , ,284.5 /m 3 13, , ,237.8 /m 3 17, , ,564.6 /m 3 21, , ,921.6 /m , ,402.2 /1,000kg 1, , ,783.8 /1,000kg , ,131.0 /1,000m 3 3, , ,905.1 /1,000m , ,131.0 /1,000m 3 3, , ,905.1 /1,000m 3 4, , ,610.1 /1,000kg 4, , ,610.1 /1,000kg Web % SEK
31 IEEJ a Web b
32 IEEJ Web a 1-32-
33 IEEJ c Web
34 IEEJ d Web
35 IEEJ Web OECD Revenue Statistics /kwh /kwh /kwh /kwh /kwh 3.2 Web SEK
36 IEEJ Web
37 IEEJ Web OECD Revenue Statistics Taxes on electricity from certain sources
38 IEEJ
39 IEEJ % 2001 VAT 25% %VAT % EU CO SEK/t-CO2SEK
40 IEEJ % NUTEK MARKAL The Swedish Environmental Protection Agency MARKAL The Nordic Council of Minister s Working Group on Environment and Economics Aarhus the Centre for Social Research on the Environment at Aarhus University in Denmark An Evaluation of the Impact of Green Taxes in the Nordic Countries
41 IEEJ NUTEK TWh 0.7TWh NUTEK TWh 12.5TWh TWh Carlsson & Hammar(1996) e
42 IEEJ ( ) 3 30 SEK 12 SEK 140 SEK SEK/t-CO2 530SEK/t-CO2 30 SEK SEK 7,250 7% -42-
43 IEEJ Duty on Mineral Oil % 31 4,700 1,680 6, Web OECD, Revenue Statistics ,879.8 /1,000L ,743.0 /1,000L ,544.0 /1,000L ,219.7 /1,000L ,076.9 /1,000L ,947.1 /1,000L ,984.9 /1,000kg ,072.8 /1,000kg Web
44 IEEJ Web
45 IEEJ Fuel tax 1992 CO 2 2.0% 34 1,700 1,680 6, Web OECD, Revenue Statistics
46 IEEJ /1,000 L 1, /1,000 L 3, /1,000 L 1, /1,000 L 5, /1,000 L 1, /1,000 L 1, /1,000kg 2, /1,000kg 2, /1,000kg 1, /m /m /1,000GJ 15, /1,000GJ 61,200.6 Web
47 IEEJ Web
48 IEEJ Regulatory Energy tax m 3 2.0% 3, , Web OECD, Revenue Statistics /1,000L 17, /1,000L 17, /1,000kg 20, ,000 m /m , ,000 m /m ,000-1mln m /m /m ,000 m /m
49 IEEJ ,000m 3 0 /m ,000 kwh /kwh ,000-50,000 kwh /kwh ,000-10mln kwh /kwh ,000 kwh /kwh 4.5 1,000 kwh 0 /kwh 0.0 Web
50 IEEJ
51 IEEJ Web % 56% VAT 19% (2001 ) ,147 1,677 5, OECD, Revenue Statistics
52 IEEJ EC the General Environmental Provision Act EU 50% 50% CO2 170 t-co2-52-
53 IEEJ Greening the tax system Summary ,145m ,965 m kwh kwh 2,750 kwh 3,300 kwh SEOAmsterdam Economy Central Plan BureauCPB 170 t-co2 220 t-co ,000kWh /kwh
54 IEEJ Web OECD, Revenue Statistics OECD, Energy Prices and Taxes 3 rd Quarter
55 IEEJ / L / L / L / L / L /kg /kg / L / L / L / L / L / L / L / L / L 69.4 Web OECD, Revenue Statistics Dkr
56 IEEJ
57 IEEJ Web Web OECD, Revenue Statistics OECD, Energy Prices and Taxes 3 rd Quarter
58 IEEJ Dkr/GJ Dkr/t 1,425 24,510 1,675 28,810 1,030 17,716 1,990 34, ,460 25,112 1,920 33, , ,892 Web Dkr
59 IEEJ Web GJ/m 3 m 3 0.6% 39 7,800 Dkr 6,577 1, Web OECD, Revenue Statistics
60 IEEJ /m /m Web GJ/m Dkr Web -60-
61 IEEJ Web OECD, Revenue Statistics OECD, Energy Prices and Taxes 3 rd Quarter /kwh 8.6 4,000kWh 56.6 /kwh 9.7 Web /kwh 4 kwh 2 1 Dkr
62 IEEJ Web -62-
63 IEEJ Web OECD, Revenue Statistics
64 IEEJ /L /kg /kg /L Dkr/t 4,162.4 cinder coke gravel Dkr/t 5, Dkr/t 3, /kwh LPG 16 /L LPG 30 /kg LPG 29 /kg /m a Dkr/t 3,852.8 b Dkr/t Web 1 Nm MJ 2 1Dkr
65 IEEJ
66 IEEJ Web
67 IEEJ m EU EU EU a EU 6806 b EU c
68 IEEJ K 16 EU EU EU EU EU 31 EU EU EU
69 IEEJ EU EU Web -69-
70 IEEJ Web -70-
71 IEEJ VATValue added tax EU VAT 25% % Green Tax Reform Energy CO Danish Ministry of Taxation, Environmental Tax Reform in Denmark, History and Social Acceptability
72 IEEJ CO2 100Dkr/t-CO2 CO CO a 1991 CO2 Dkr 100/ton 15Dkr/kg CO2 27 5,000 CO2 CO2 15 CO The Nordic Council of Minister s Working Group on Environment and Economics Aarhus the Centre for Social Research on the Environment at Aarhus University in Denmark An Evaluation of the Impact of Green Taxes in the Nordic Countries
73 IEEJ Dkr50/ton EEC b 1993 CO2 300DKr /ton CO CO2 5.3% c Gørz1993 Gørz CO2 50Dkr/ton 100Dkr /ton ,650 d CO CO2 CO
74 IEEJ CO2 CO %CO2 0.8% 0.8% 1.8% 1.0% e & Shopley & Brasseur1996 Shopley Brasseur 16 25,000 ECU ,000ECU f Frost & Jorgensen1996 / FrostJorgensen 2000 CO2 1, % 900 1% CO2 1.4% g Munksgaard & Pedersen Danish Energy Grant Scheme
75 IEEJ CO2NOxSO2 100 CO2 h % 19 70% 35% i Krarup, Togeby & Johannsen CO % CO % CO2 1.1% 75% CO
76 IEEJ j Clasen1998 CO CO2 k d CO2 3.8% Dkr/ton 10-30Dkr/ton 30-60Dkr/ton CO % 22 Danish Energy Authority, , Green Taxes in Trade and Industry Danish Experiences
77 IEEJ GNP CO CO2 % CO Green Taxes for Trade and Industry description and evaluation , Green Taxes for Trade and Industry description and evaluation -77-
78 IEEJ SEK/t-CO VAT % SEK/t-CO2 320 SEK/t-CO SEK/t-CO CO2 CO2 SEK/t SEK/t ,920 2, , SEK/kl SEK/kl SEK/kl 1, , , SEK/m 3 SEK/kWh SEK/kWh OECD/IEA, Energy Prices and Taxes
79 IEEJ VAT 20% 22% CO2 CO2 2,630 2, , NKR/kl NKR/kl NKR /kl NKR/t NKR /kwh OECD/IEA, Energy Prices and Taxes NKR 1990 Environmental Damage Tax 845FIM/kl 730FIM/kl EU Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise -79-
80 IEEJ CO2 CO2 CO2 1, , , FIM/kl , , FIM /kl FIM /t FIM /kl FIM /m FIM /t OECD/IEA, Energy Prices and Taxes FIM duties on mineral oils and Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils -80-
81 IEEJ ,400 /t-c IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c SEK DMK
82 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3-2-
83 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c SEK DMK
84 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3 /ton /kwh
85 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c SEK DMK
86 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3-6-
87 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3 10,000kWh/ SEK DMK
88 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3 10,000kWh/
89 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c SEK DMK
90 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c
91 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c SEK DMK
92 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3 75 kwh
93 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3 50,000-10mln kwh/ SEK DMK
94 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3 50,000-10mln kwh/
95 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c SEK DMK SEK 14.5 DMK
96 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3-16-
97 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c SEK DMK
98 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c 3-18-
99 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c SEK DMK
100 IEEJ IEAEnergy Prices Taxes rd Quarter st Quarter ,400 /t-c
101 IEEJ
102 IEEJ
103 IEEJ
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EU CO2/ CO2/ EU 1990 EU CO CO2
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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
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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