{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,30]],"date-time":"2026-04-30T14:23:02Z","timestamp":1777558982626,"version":"3.51.4"},"reference-count":27,"publisher":"SAGE Publications","issue":"1","license":[{"start":{"date-parts":[[2001,1,1]],"date-time":"2001-01-01T00:00:00Z","timestamp":978307200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Energy &amp; Environment"],"published-print":{"date-parts":[[2001,1]]},"abstract":"<jats:p>\n                    According to economists, solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO\n                    <jats:sub>2<\/jats:sub>\n                    taxation in OECD, for example, is highly differentiated and greatly favours industry. In fact, CO\n                    <jats:sub>2<\/jats:sub>\n                    tax rates for industry are, on average, six times lower than those for households. We argue that the reason for this tax differentiation is that industry, in contrast to households, has a strong capability to lobby. Therefore, green taxation is effectively blocked and the desired environmental results are not being achieved. Why then is green taxation persistently applied in relation to industry? We argue that strong fiscal incentives drive this policy choice at the expense of environmental concerns because this allows environmental bureaucracies to maximize budgets.\n                  <\/jats:p>","DOI":"10.1260\/0958305011500571","type":"journal-article","created":{"date-parts":[[2007,2,13]],"date-time":"2007-02-13T18:02:30Z","timestamp":1171389750000},"page":"29-38","source":"Crossref","is-referenced-by-count":8,"title":["Why Green Taxation?"],"prefix":"10.1177","volume":"12","author":[{"given":"Lene","family":"Hj\u00f8llund","sequence":"first","affiliation":[{"name":"Gert Tinggaard Svendsen, Department of Economics, The Aarhus School of Business, Fuglesangs All\u00e9 20, 8210 Aarhus V, Denmark"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Gert Tinggaard","family":"Svendsen","sequence":"additional","affiliation":[{"name":"Gert Tinggaard Svendsen, Department of Economics, The Aarhus School of Business, Fuglesangs All\u00e9 20, 8210 Aarhus V, Denmark"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"179","published-online":{"date-parts":[[2001,1,1]]},"reference":[{"key":"bibr1-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9781139173513"},{"key":"bibr2-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1029\/WR002i003p00615"},{"key":"bibr3-0958305011500571","unstructured":"Clasen Gesa (1998). A Framework for Innovation: Corporate Responses to Applied Energy\/CO\n                      2\n                      Taxes in Denmark, Masters Thesis."},{"key":"bibr4-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1086\/466560"},{"key":"bibr5-0958305011500571","first-page":"675","author":"Cropper M.L.","year":"1992","journal-title":"Journal of Economic Literature"},{"key":"bibr6-0958305011500571","volume-title":"Pollution, property, and prices","author":"Dales John H.","year":"1968"},{"key":"bibr7-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1057\/9780230595538"},{"key":"bibr8-0958305011500571","volume-title":"Taxation in the Netherlands","author":"Dutch Ministry of Finance","year":"1998"},{"key":"bibr9-0958305011500571","volume-title":"Environmental Tares, implementation and Environmental Effectiveness","author":"European Environmental Agency","year":"1996"},{"key":"bibr10-0958305011500571","volume-title":"The Eco-Tax Database of Forum for the Future","author":"Forum for the Future","year":"1996"},{"key":"bibr11-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1007\/BF00877495"},{"key":"bibr12-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1068\/a221421"},{"key":"bibr13-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1007\/BF00692201"},{"key":"bibr14-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1029\/WR002i001p00147"},{"key":"bibr15-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1016\/0095-0696(86)90004-5"},{"key":"bibr16-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1016\/0022-0531(72)90049-X"},{"key":"bibr17-0958305011500571","volume-title":"Public Choice II","author":"Mueller D.C.","year":"1989"},{"key":"bibr18-0958305011500571","volume-title":"Milj\u00f6skatter i Sverige: Ekonomiska styrmedel i milj\u00f6politiken","author":"Naturv\u00e5rdsverket","year":"1997"},{"key":"bibr19-0958305011500571","first-page":"91S","volume":"4","author":"Oates W.E.","year":"1995","journal-title":"Southern Economic Journal"},{"key":"bibr20-0958305011500571","volume-title":"Evaluating Economic Instruments for Environmental Policy","author":"OECD","year":"1997"},{"key":"bibr21-0958305011500571","doi-asserted-by":"publisher","DOI":"10.4159\/9780674041660"},{"key":"bibr22-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1006\/jeem.1995.1061"},{"key":"bibr23-0958305011500571","volume-title":"The Economics of Welfare","author":"Pigou A.","year":"1920"},{"key":"bibr24-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1146\/annurev.eg.17.110192.001155"},{"key":"bibr25-0958305011500571","volume-title":"Public Choice and Environmental Regulation: Tradable Permit Systems in United States and CO2 Taxation in Europe","author":"Svendsen G.T.","year":"1998"},{"key":"bibr26-0958305011500571","doi-asserted-by":"crossref","unstructured":"Svendsen G.T., Daugbjerg C., Hjoellund L. and Pedersen A.B. (2000): \u2018Consumers, Industrialists and the Political Economy of Green Taxation: CO\n                      2\n                      taxation in OECD.\u2019 Energy Policy.","DOI":"10.1016\/S0301-4215(00)00145-2"},{"key":"bibr27-0958305011500571","doi-asserted-by":"publisher","DOI":"10.1016\/0095-0696(84)90010-X"}],"container-title":["Energy &amp; Environment"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/journals.sagepub.com\/doi\/pdf\/10.1260\/0958305011500571","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/journals.sagepub.com\/doi\/pdf\/10.1260\/0958305011500571","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,4,28]],"date-time":"2026-04-28T18:24:18Z","timestamp":1777400658000},"score":1,"resource":{"primary":{"URL":"https:\/\/journals.sagepub.com\/doi\/10.1260\/0958305011500571"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2001,1]]},"references-count":27,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2001,1]]}},"alternative-id":["10.1260\/0958305011500571"],"URL":"https:\/\/doi.org\/10.1260\/0958305011500571","relation":{},"ISSN":["0958-305X","2048-4070"],"issn-type":[{"value":"0958-305X","type":"print"},{"value":"2048-4070","type":"electronic"}],"subject":[],"published":{"date-parts":[[2001,1]]}}}