Punktskatter och rättvisa: En analys av svensk energibeskattning
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Essay on the fairness of Swedish energy taxation; tax policy analysis, not research.
The essay analyzes Swedish energy taxation and tax justice rather than research practice.
Student essay on fairness of Swedish energy taxation; tax law and policy, not research practice.
Résumé
This essay analyzes Swedish energy taxation based on two fundamental principles of tax justice, the ability-to-pay principle and the benefit principle. The ability-to-pay principle holds that taxes should be levied in relation to an individual’s economic capacity, while the benefit principle suggests that taxation should correspond to the individual’s benefit from public services. The essay focuses on excise duties such as the fuel tax, carbon dioxide tax, and electricity tax, as regulated in the Swedish Energy Tax Act (1994:1776). The background to the thesis is the frequent criticism that energy taxation is regressive, meaning that it places a proportionally higher burden on lowincome earners than on high income earners. In light of environmental policy goals and rising energy prices, the issue of fairness in energy taxation is highly topical. The essay discusses whether the current design of energy taxes aligns with the ability-to-pay principle and whether the benefit principle can offer an alternative justification. The essay argues that increased progressivity in energy taxation could enhance the environmental effectiveness of such taxes. High-income earners, who are currently less affected by energy taxes, would, through higher tax rates, gain stronger incentives to reduce their consumption of fossil fuels. Furthermore, the essay explores various models for introducing progressivity, such as general consumption taxes or specific tax rates based on actual consumption. However, these are deemed difficult to implement in practice due to a lack of information and high administrative costs. A more realistic alternative proposed is a rebate system, similar to those in Switzerland and Canada, where part of the energy tax revenue is returned to citizens, particularly low-income earners. This could increase fairness without abandoning uniform taxation, although it may risk weakening the tax’s incentive effect on consumption. In conclusion, the essay finds that Swedish energy taxation partly fulfills the benefit principle but falls short in relation to the ability-to-pay principle. The essay proposes reforms aimed at increasing fairness and efficiency, drawing on international examples for inspiration while adapting them to Swedish conditions.
Conservé avec la notice de tri, où il sert de preuve aux étiquettes ci-dessus.
La notice
- Revue
- Lund University Publications Student Papers (Lund University)
- Thématique
- Magnetic confinement fusion research
- Domaine
- Physics and Astronomy
- Établissements canadiens
- —
- Organismes subventionnaires
- —
- Mots-clés
- ExciseEnergy taxConsumption (sociology)IncentiveCarbon taxCriticismEnergy (signal processing)Energy policyEnergy consumptionTax deduction
- Résumé présent dans OpenAlex
- oui