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Teusch, Jonas; Braathen, Nils Axel --- "Ex-post cost-benefit analysis of environmentally related tax policies: building on programme evaluation studies" [2019] ELECD 1920; in Villar Ezcurra, Marta; Milne, E. Janet; Ashiabor, Hope; Skou Andersen, Mikael (eds), "Environmental Fiscal Challenges for Cities and Transport" (Edward Elgar Publishing, 2019) 196

Book Title: Environmental Fiscal Challenges for Cities and Transport

Editor(s): Villar Ezcurra, Marta; Milne, E. Janet; Ashiabor, Hope; Skou Andersen, Mikael

Publisher: Edward Elgar Publishing

Section: Chapter 14

Section Title: Ex-post cost-benefit analysis of environmentally related tax policies: building on programme evaluation studies

Author(s): Teusch, Jonas; Braathen, Nils Axel

Number of pages: 17

Abstract/Description:

How can policy analysts use empirical programme evaluation studies to perform ex-post assessments of environmentally related tax policies? A number of studies credibly identify causal effects of environmentally related tax policies, but do not necessarily provide all the information needed to fully inform the policy-making process. This chapter argues that cost-benefit analysis (CBA) could enrich ex-post assessments of environmentally related tax policies, given that CBA provides decision makers with a broader perspective of social costs and benefits and allows the identification of potential trade-offs among policy objectives. These points are developed and illustrated by reference to the initial effects caused by the French feebate programme for carbon dioxide-efficient motor vehicles after its introduction in 2008. The analysis reveals the practical relevance of considering non-climate externalities, such as local air pollution, the social cost of the fiscal revenue losses and changes in producer and consumer surplus.