Environmental Tax Shifting in Canada: Theory and Application," was authored by the Pembina Institute, and prepared in collaboration with the Triple E Tax Shift Research Collaborative, a collaborative comprising the Pembina Institute and leading energy and resource companies. This report describes the benefits and challenges of pursuing ETS policies, a description of the instances in which it is appropriate to apply ETS, and a set of key principles for environmental tax shifting in Canada. A case study describes ways in which government revenues generated through climate change mitigation policies (e.g., tax measures, auctioned emission permits, or regulatory penalties) could be used to encourage GHG emission reductions in Canada.
keywords:
ecological fiscal reform
environmental fiscal reform
green tax green tax reform
tax shift
tax shifting
EFR
environmental incentives
subsidy reform
environmental taxes
green budget
economic rent
non-renewable permanent funds
environmental impacts
