eprintid: 13466 rev_number: 10 eprint_status: archive userid: 353 dir: disk0/00/01/34/66 datestamp: 2016-07-29 07:25:54 lastmod: 2021-08-27 17:27:30 status_changed: 2016-07-29 07:25:54 type: article metadata_visibility: show item_issues_count: 1 creators_name: Sterner, T. creators_name: Höglund-Isaksson, L. creators_id: 1786 creators_orcid: 0000-0001-7514-3135 title: Refunded emission payments theory, distribution of costs, and Swedish experience of NOx abatement ispublished: pub divisions: prog_air divisions: prog_mag keywords: Environmental policy; Incentives; NO x; Output-based allocation; Refunded emission payments; Tax-subsidies; Two-part instruments abstract: In this paper, we discuss the effect of refunding environmental charges. Taxes are often resisted by polluters because they imply both abatement and tax costs. When charges are refunded, the incentives for abatement are essentially the same as for a tax as long as there are many producers. The incidence and distribution of costs is however different. Lower net tax payments reduce resistance from the polluters and make refunded emissions payments politically easier to implement at a sufficiently high charge level to have significant abatement effects. We describe and examine the refunded emissions payment scheme as a policy instrument and compare it with taxes and permits with regard to allocative properties, distribution of costs, property rights, and, consequently, the politics of implementation. As an empirical example, the Swedish charge on nitrogen oxides is analyzed. date: 2006-04 date_type: published publisher: Elsevier id_number: 10.1016/j.ecolecon.2005.03.008 creators_browse_id: 128 full_text_status: none publication: Ecological Economics volume: 57 number: 1 pagerange: 93-106 refereed: TRUE issn: 09218009 coversheets_dirty: FALSE fp7_project: no fp7_type: info:eu-repo/semantics/article citation: Sterner, T. & Höglund-Isaksson, L. ORCID: https://orcid.org/0000-0001-7514-3135 (2006). Refunded emission payments theory, distribution of costs, and Swedish experience of NOx abatement. Ecological Economics 57 (1) 93-106. 10.1016/j.ecolecon.2005.03.008 .