Sairinen, Rauno --- "Regulatory reform and development of environmental taxation: the case of carbon taxation and ecological tax reform in Finland" [2012] ELECD 1249; in Milne, E. Janet; Andersen, S. Mikael (eds), "Handbook of Research on Environmental Taxation" (Edward Elgar Publishing, 2012) 422

Book Title: Handbook of Research on Environmental Taxation

Editor(s): Milne, E. Janet; Andersen, S. Mikael

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781848449978

Section: Chapter 23

Section Title: Regulatory reform and development of environmental taxation: the case of carbon taxation and ecological tax reform in Finland

Author(s): Sairinen, Rauno

Number of pages: 17

Abstract/Description:

During the 1990s, regulatory reform experiments offered an impressive range of new environmental policy tools, classified as economic, coregulation and planning instruments. This chapter discusses the role of environmental taxation in the trend (or turn) toward regulatory reform. The case of the development of carbon taxation and ecological tax reform in Finland during the last two decades (from the beginning of the 1990s through 2010) offers an interesting example of how regulatory reform can be complex and full of conflicts but still go forward continually.