Environmental taxes in Norway

eurostat STATISTICAL OFFICE OF THE EUROPEAN COMMUNITIES ACCT-EXP/99/5.2.2 Item 5.2 of the agenda B1 - National accounts methodology, statistics for own resources Luxembourg, November 1999 Environmental taxes in Norway Prepared for Eurostat by: Knut Ø. Sørensen Statistics Norway Joint meeting of the Working Party ECONOMIC ACCOUNTS FOR THE ENVIRONMENT and the Sub-Group ENVIRONMENTAL EXPENDITURE STATISTICS Meeting of 6 and 7 December 1999 BECH building Room Quételet

Table of Contents 1 SUMMARY...1 2 ON THE DEFINITION OF GREEN TAXES FOR NORWAY...2 2.1 THE EUROSTAT/ OECD DEFINITIONS...2 2.2 THE NORWEGIAN GREEN TAX COMMISSION...2 2.3 NORWEGIAN OECD REPORTING OF GREEN TAXES...3 2.4 SOME SPECIFIC NORWEGIAN GREEN TAX ISSUES...4 2.5 SOME RECENT CHANGES IN THE TAX SYSTEM...5 2.6 THE TREATMENT OF THE GREEN TAXES IN THE NORWEGIAN NATIONAL ACCOUNTS...5 2.7 DISTRIBUTION OF OTHER GREEN TAXES ON PRODUCTION BY INDUSTRY...5 2.8 DISTRIBUTION OF PRODUCT TAXES BY INDUSTRY...6 2.8.1 The sources of green product taxes...7 2.8.1.1 Taxes on energy products...7 2.8.1.2 Taxes on transport... 8 2.8.1.3 Product taxes on waste...8 2.8.2 Green taxes related to the use of the taxed products...9 3 REFERENCES...11

1 Summary The work in this area is based on the OECD definitions and the definitions used in the Norwegian OECD pilot project on green taxes. There have been some changes in the tax system since that work was performed. This new analysis examines each of the different tax types and identifies the revenues from the tax. There were some problems distinguishing between taxes and fees. The National Accounts definition for a fee (which is regarded as payments for services from the government) was used to resolve this problem. The type of tax base and the total revenues from these specific green taxes are presented for 1994-1997. The various types of taxes are discussed in detail and detailed breakdowns of tax revenues by industry and type of tax base are provided. For 1995 green taxes on products are broken down by industry according to NACE rev. 1 at the same detail as the NAMEA air emissions tables. Five major types of green tax bases are included: beverage containers, oil products, electricity, motor vehicles and "other" green taxes. Since it was possible to develop green taxes on products by industry at a detailed NACE rev. 1 level, this information will also be able to be incorporated into the 1995 NAMEA data matrices. The following persons contributed to the work presented in this report: Ms. Monica Henriksen and Mr. Håvard Sjølie, Division for National Accounts 1

2 On the definition of green taxes for Norway 2.1 The Eurostat/ OECD definitions The European commission, OECD and the International Energy Agency has for some time defined a joint project for analyses of environmental taxes (Steurer, 1998). There is now a framework for statistics of environmental taxes as defined in the OECD document DAFFE/CFA/WO2(97)5 Statistical Framework on Environmental Taxes in OECD Member Countries. This work uses the following definition of environmental taxes: ' taxes whose tax base is a physical unit (or a proxy of it) that has a proven specific negative impact on the environment'. Based on this definition, a list of tax bases has been developed, that has been accepted by the institutions involved in the project. The categories of 'environmental' tax bases are: Measured or estimated emissions to air Measured or estimated emissions to water Energy products Energy products used for transport purposes Energy products used for stationary purposes Transport Per kilometre driven Import or sales of vehicles Annual taxes Other Waste water discharges (not measured) Agricultural inputs (fertiliser, pesticides) Waste General waste collection and treatment (waste collection, landfill) Individual products (packaging materials, batteries, tyres, lubricant oils, etc.) Ozone depletion (CFCs, halons) Noise Steurer (1998) classifies the taxes into four groups: Energy taxes, Transport taxes, Pollution taxes and Resource taxes. The category 'resource taxes' do not, however, include taxes on oil and gas extraction. In his paper, Steurer argues that taxes aimed at capturing the resource rent should not be included with environmental taxes. There is a borderline between taxes and fees. In the National Accounts, fees are regarded as payments for services from government, and not as taxes. So, these fees are not included among the environmental taxes. 2.2 The Norwegian Green Tax Commission Norway had a tax commission for green taxes. Some conclusions were published in 1996 (NOU 1996:9). There also was an earlier commission for environmental taxes (NOU 1992:3). Basically, the green tax commission suggested to increase CO 2 taxes and to reduce the tax on labour. Other green tax proposals were also considered. A description of the work of the Green Tax Commission is given in Christiansen and Gren (1999). The analyses of this tax proposal indicated that it was possible to decrease emissions and yet increase Gross Value Added in this way. A set of proposals for implementing some of the suggested changes was given to the Norwegian parliament in 1998. The suggestion for CO 2 taxes was not approved, and the favoured policy now seems to be allocation of CO 2 quotas. According to the report to the Parliament from the Ministry of Finance (1998) a number 2

of tax proposals demand further considerations. This refers to taxes on substances that are dangerous to health or the environment, taxes on packaging materials, taxes on the use of studded tires, taxes on pleasure boats and emission permits, and a noise tax on airplanes. The commission also suggested new types of taxes such as a general tax on the uses of specific areas. The Green tax commission discussed a variety of various taxes that might be relevant for the environment, and gave a description of the tax rules prevailing in 1995. 2.3 Norwegian OECD reporting of green taxes The OECD project for green taxes chose Norway as one of two pilot countries for green tax selection and reporting. The list of taxes selected in the pilot project has been adopted also for our present project. The list of taxes included for the year 1995 can be seen from the table below (we have also included the tax on ownership of heavy vehicles). The label of Green taxes used for this list is not, however, officially approved by the Norwegian government. Table 2.1 Environmental taxes in Norway 1994-1997. Mill NOK Type of tax base 1994 1995 1996 1997 Estimated emissions to air CO 2 tax in the petroleum act. on the continental shelf 2 557 2 559 2 787 3 043 Energy products Excise tax on petrol 9 298 9 941 10 154 10 903 Tax on Auto-diesel 1 659 2 706 2 912 3 406 Tax on mineral oils, total 1 671 1 665 Tax on mineral oils, CO 2 part 1 925 1 312 Tax on mineral oils, SO 2 part 110 88 * Tax on coal and coke 7 9 11 6 Electricity production 1 286 1 519 1 533 1 471 Electricity consumption 2 651 2 890 2 887 3 294 Transport Import tax on cars 7 022 7 575 8 945 9 771 Annual tax on car ownership 3 134 3 225 3 403 3 688 Annual tax on ownership of heavy vehicles 293 293 315 271 Tax per km driven by diesel vehicles 560 1 Agricultural inputs Tax on artificial fertilisers 171 167 172 171 Tax on pesticides 21 19 22 21 Waste Basic tax on non-refillable beverage containers 56 100 130 166 Product tax on beverage containers 234 108 106 127 Tax on lubricating oil 56 60 62 63 Total 31 040 32 572 35 110 38 066 Notes: * This part of the tax is approx. equal to the amount for 1995 Product tax on beverage containers consists of four separate tax items. 3

2.4 Some specific Norwegian green tax issues For Norway, taxes on the use and production of electricity are included in the tables produced by OECD. This is, however, a controversial issue in Norway. It can be argued that the tax on production of electricity has an element of tax on resource rents. From 1998 on, the tax on production of electricity was stopped, and a new tax on resource rent was introduced. The case for not including these taxes for Norway is the fact that Norwegian electricity supply almost entirely comes from hydropower that has negligible emissions to air. Though domestic production of electricity is clean, for the recent years, however, Norway has been a net importer of electricity based on Danish coal-fired plants. In terms of gross supply of electricity for the years 1993-1997, an average of 93.5 percent originated in domestic hydropower production. 6.0 percent was imported, and only 0.5 percent was supplied from heat power plants. For the peak year 1996, 11.2 percent of gross electricity supply was imported. There could be a case for counting the taxes paid on the imported part of the electricity use among the green taxes. A practical difficulty would be, however, that the tax rates are differentiated among users. The imports, as well as the production of electricity based on other production than hydropower, might as a practical approximation be assigned the highest tax rates. For foreign users, there is a danger that modest figures for these taxes may be misinterpreted to the effect that taxes on electricity use are insignificant in Norway. Apart from the emissions to air, there are environmental impacts of hydroelectric power plants such as loss of biodiversity, impacts on fishing areas and loss of pristine nature areas. In this project, we will use the classification defined by OECD, and include the taxes on electricity as a part of environmental taxes. The argument in favour of this solution is the very definition of environmental taxes, listing energy among the relevant tax bases. Comparing our list of environmental taxes to the list supplied by the green tax commission, we find that some of the taxes classified by the tax commission as having an effect on the environment (NOU 1996:9, Table 9.3) have been excluded from our own and the OECD lists. Some of these exclusions are due to the fact, that the 'taxes' in question are classified as government fees in the National Accounts. This is the case for the fee for air transportation. A tax on boat engines has been excluded. There is also a tax for registration of ownership transfers of used cars, which, is not included in the list of green taxes. This tax is considered to be of minor importance for the environment. In the National Accounts, fees are considered to be payment of services produced in the general government sector. Accordingly, these are not classified as taxes in this report. The payment for green services are still of interest in environmental accounting. The taxes on petroleum production which aims at collecting part of the resource rent are excluded. A tax on petroleum extraction for the emission of CO 2 is, however, included among the environmental taxes. The yearly tax for ownership of heavy vehicles should, in our view, be treated in the same way as the general tax for vehicle ownership. So, this tax is included in the list of green taxes. In our tables, this tax is of minor importance. This is the only case where our list of taxes deviates from the one used in OECD (1998). For 1993, there was a tax on transport per kilometre driven. We propose to include this tax, as well, in the list of green taxes. There is a practical difficulty related to the taxes on CO 2 and SO 2. These taxes are paid together under the label taxes on petroleum products although the tax decisions refer to the contents of CO 2 and SO 2 in order to establish the amounts to be paid for each type of product. The different part of the taxes cannot so far be isolated in the revenue accounts. The subdivision used for this report is estimated accordingly from the basic tax rules. From 1999 the tax system has been modified, so that these taxes shall be reported separately. 4

2.5 Some recent changes in the tax system An interesting example of a recent change in the tax system is the new Norwegian environmental fee on household appliances. This payment is the result of an agreement between the Government and the relevant association of retail traders. The retail trade outlets promise to receive used and scrapped equipment from the households and arrange for the safe recycling/dispositions of the products. To finance this activity, the traders collect an amount from their customers for this purpose. This fee was introduced by the retailers as a tax and some stores quote their prices net of this tax. From the National Accounts point of view, this payment is neither a fee nor a tax, as it is not received by the government sector. So, for National Accounts purposes, this tax is considered to be part of the price of the relevant products. Other recent changes include: a new tax system for hydropower plants which resulted in the elimination of the tax on production of electricity as of 01.01.98 when a new tax on resource rent was introduced. And also from 1999 there was a new tax on final waste treatment. 2.6 The treatment of the green taxes in the Norwegian National Accounts The taxes on the list are partly product taxes, partly 'other taxes on production' / 'Other taxes on income'. The other taxes on production are distributed by industry as part of the calculation of operating surplus. Only one of the taxes on the list is partly considered to be 'other tax on income'. This is the yearly tax on ownership of motor vehicles. The part of this tax that is paid by private households is classified as other tax on income. The rest of this tax which is regarded as an 'other tax on production'. As another tax on production we also have the yearly tax on ownership of heavy vehicles and the CO 2 tax on emission from oil extraction. Also the taxes on agricultural input are considered to be part of 'other taxes on production.' The other taxes are product taxes. There are two parts of the National Accounts work that provides detailed information related to green taxes. This is the work related to the institutional account for the government, and the supply and use tables of the 'real' (functional) accounts. The real accounts no longer specifies taxes by type, however, as it did before the SNA 1993 revision. So, it is tempting to use the material related to the central government accounts. For the other taxes on production, there is good agreement of the two data sets for the green taxes. For the product taxes, there are more marked differences. One of the reasons for this is that the data with the identification of green taxes relates to items on the fiscal accounts, whereas the National Accounts operate with accrued taxes. The difference is not related to the individual taxes. It must be said, that the data for green taxes have not been revised for the purpose of publication, so the figures of the tables below must be considered as rough indications only. Possible errors that are identified in the National Accounting process are not entered back into the FIIN database that has been our source. 2.7 Distribution of other green taxes on production by industry. In the table below, the distribution by industry is given on the basis of the work related to central government accounts. Only the taxes for Transport have some distribution over several industries. There are no differences in accruals adjustment 1 between National Accounts and the fiscal accounts for these taxes, except for the tax on transport per km driven which did not exist in 1995. 1 "Accruals adjustment" is used in this context to describe the adjustment done to bring the Government fiscal accounts into balance with the accounts on an accrual basis. For example, for some of the relevant taxes we have monthly accounts on cash basis. The figures for the national accounts for year t, are then calculated as the sum of the cash accounts for the months February - December in year "t" plus January in year "t+1." For a couple of taxes the accrual figures are calculated from the tax rules. 5

CO 2 tax on the petroleum activities for the North Sea: This tax relates to the Extraction of crude oil and natural gas. Tax on fertilisers This is regarded as an 'other tax' on production in Manufacture of Basic chemicals. Tax on pesticides This is regarded as an 'other tax' on production in Wholesale trade. Taxes on transport (Please refer to the table below.) There is no need for accruals adjustment of this tax. The difference between the sum in the table that shows the National Accounts value and the fiscal accounts is due to rounding. The tax on transport per km driven that was paid in 1995, all accrued before 1994. The figures from the km distance tax did not round to one mill. NOK in any industry for 1995, so this tax is excluded from the table. As can be seen from the table, the distribution by industry is rather rough and based on expert judgements. Table 2.2 Other 'green' taxes on transport by industry 1995. Mill. NOK Industry Taxes Annual tax on ownership of vehicles 10 Agriculture 27 15 Manufacture of food products and beverages 12 22 Publishing, printing and reproduction of recorded media 6 Annual tax on ownership of heavy vehicles 269 Other manufacture of other non-metallic mineral 6 products 401 Production, collection and distribution of electricity 11 45 Construction 33 51 Wholesale trade and commission trade ex motor vehicles 292 52 Retail trade ex. motor vehicles; repair of personal goods 6 55 Hotels and restaurants 6 602 Other land transport ex railways 90 290 63 Supporting and auxiliary transport activities; travel 11 3 agencies 64 Post and telecommunication 12 650 Financial intermediation 17 80 Education 12 85 Health and social work 23 Total for industries 564 293 Private Households 2 664 Total 3 228 293 2.8 Distribution of product taxes by industry The data on the distribution of product taxes by industry are based partly on data from Government fiscal budgets and partly on data from the National Accounts. The fiscal budgets have a distribution showing the counterpart sectors that directly pay the taxes to the Government. As the wholesale industry is a convenient collector of these taxes, this industry is shown as an important payer of the tax. Another source for these taxes has been labelled 'imports', covering taxes on imports. There are also taxes collected from the domestic producers of the products, mainly in the manufacture of 6

beverages. For this project, we label the payments of these taxes to the government as the sources of the tax. The National Accounts data for the product taxes generally differ from those of the fiscal accounts due to accruals adjustment. The National accounts in principle record taxes accrued during the accounting period, while the fiscal accounts show the cash flow. Only the fiscal data have the detailed accounting references that allow the identification of the green taxes. In the National Accounts, the product taxes are related to products. The source of the taxes is then the suppliers of the relevant products. So, the distribution offered by the fiscal accounts is not used directly. The National Accounts do, however, supply another type of information. The supply and use tables of the National accounts show the use of each product. The tax rates established for the supply table can be applied within the use table to demonstrate the tax component paid on the usage of the product. For this project we shall label the product tax related to the use of the product as tax (on) use, bearing in mind that 'use' refers to the use of the product, not the tax itself. The Norwegian National Accounts system balances sources and uses of the total product taxes for each product. 2.8.1 The sources of green product taxes 2.8.1.1 Taxes on energy products Excise tax on petrol Excise tax is paid by wholesale trade. In the National accounts, there is an accruals adjustment of the tax receipts. So, for 1995 the accrued tax was 9 869 mill. NOK, as opposed to the fiscal accounts that show an amount of 9 941 mill. NOK. Tax on Auto-diesel The tax on auto-diesel is paid by wholesale trade. There is a accruals adjustment in the National accounts. This tax is, however, not identifiable in the national accounts because the only product that this tax applies to also applies to the mineral oil tax. The difference between the National Accounts and the fiscal accounts was only 10 mill. NOK for the two taxes together. If the accruals adjustment was equally important for the two taxes, the tax on auto-diesel amounted to approximately 2 713 mill. NOK, (fiscal accounts: 2 706 mill NOK). Tax on mineral oil This tax is paid by wholesale trade. The National accounts do an accruals adjustment. On the assumptions used for the tax on auto-diesel, the tax accrued for 1995 was 1 403 mill NOK (fiscal accounts: 1 400 mill NOK). Tax on coal and coke The fiscal accounts show this tax as paid from the aluminium industry. The National Accounts show the tax as a product tax on imports (but then used by the aluminium industry). There was no accruals adjustment for 1995. Tax on electricity production This tax is paid by the producer, which is the electricity industry. There is no accruals adjustment in the National Accounts. Tax on electricity use The fiscal accounts distribute this tax to the industry of electricity production, whereas the National Accounts specifies a part of it as taxes on imports. In the National Accounts, 119 out of 3 110 mill NOK was considered taxes on imports. There is an accruals adjustment in the National Accounts. Tax accrued for 1995 was estimated as 3 110 mill. NOK (fiscal accounts: 2 890 mill NOK). 7

2.8.1.2 Taxes on transport The relevant product tax is the import tax on vehicles. The fiscal accounts assumes that a small part of this tax is paid by the industry 'Manufacture of motor vehicles, trailers and semi-trailers' (76 mill NOK), whereas the rest is taxes on imports (7 499 mill. NOK). In the national accounts this tax is treated as a tax on imports. The accruals adjustment of this tax is important. The national accounts for 1995 showed accrued taxes of 7 484 mill NOK (fiscal accounts: 7 575 mill NOK). 2.8.1.3 Product taxes on waste Basic tax on non-refillable beverage containers This product tax is in the fiscal accounts and is assumed to be paid by the industry 'Manufacture of beverages'. In the National accounts, this tax cannot be distinguished from the taxes on beer. Most of the tax income is from the taxes collected on beer and are not environmental taxes. Some of the tax amounts in the National Accounts are taxes on imports. Taxes on import amounted to 0.26 percent of the total taxes accrued. There is an accruals adjustment in the National accounts. Including the product tax for beer, taxes accrued were 1 756 mill. NOK according to the National Accounts figures. These taxes shown in the fiscal accounts amounted to 2 816 mill NOK. Assuming the same importance of this accruals adjustment for all three taxes, the basic tax on non-refillable beverage containers accrued in 1995 was 98 mill NOK (fiscal accounts: 100 mill NOK). Tax on non-refillable beverage containers for beer This tax is treated as the basic tax on non-refillable beverage containers. The tax is paid by the industry manufacture of beverages and according to the National accounts, there is also a tax on imports. The tax is subject to accruals adjustment, but on the assumptions as for the basic tax, this made no difference to the amount paid (14 mill NOK). Tax on beverage containers for wine and spirits This is a tax paid by the industry retail trade. There is an accruals adjustment in the National Accounts. Including the other product taxes for wine and spirits, the tax accrued for 1995 amounted to 3 601 mill NOK, whereas the fiscal accounts showed 3 375 mill. Assuming equal importance for the taxes involved, this implies an accrued tax for the containers of 54 mill NOK (fiscal accounts: 51 mill NOK). Tax on containers for non-alcohol beverages There are two separate taxes for sparkling and non-sparkling beverages. To a large extent, they are levied on the same products of the National accounts, and they cannot be separated in these accounts. The fiscal accounts suggest a distribution for Norwegian producers and import taxes. So do the National accounts, although the detailed industries are different. Assuming the same distribution as for the tax for beverage containers and other product tax together, the National accounts shows the distribution of paying industries to be: Processing and preserving of fruit and vegetables (0.4 percent), Manufacture of other food products (0.1 %), Manufacture of beverages (96.8 %) and taxes on imports (2.6 %). There is an accruals adjustment that is important. Assuming equal importance to the tax on containers as for the other product tax, we find that the tax accrued for these containers in 1995 amounted to 46 mill NOK (fiscal accounts: 42 mill NOK), of which 1 mill NOK is tax on imports and 45 mill NOK is paid by the manufacture of beverages. Tax on lubricant oil This tax is considered to be paid by wholesale trade. There is no accruals adjustment for the National accounts. 8

Table 2.3 Sources of green taxes on products for Norway 1995. Mill NOK Products as shown in National Accounts Beverage Energy Cars and Other Trade Sum containers products other vehicles products Margins Taxes paid on trade margins 54 13 985 53-14 092 0 Taxes paid by domestic producers 15 Manufacture of food products and beverages 401 Production, collection and distribution of electricity 51 Wholesale trade and commission trade ex. motor vehicles 52 Retail trade ec motor vehicles; repair of personal goods 154 154 4 510 4 510 14 038 14 038 54 54 Taxes on imports 4 119 7 484 9 7 616 Total for green product taxes 212 18 614 7 484 62 0 26 372 Source: National Accounts 2.8.2 Green taxes related to the use of the taxed products In the National Accounts, the use tables are prepared for all the different value sets used in the accounts. Among these value sets we find the product taxes. There is, however, no subdivision of the product taxes by type, but total product taxes are calculated for each product (about 1000 products). The product taxes related to the use of the products are calculated by combining the average tax by product and a matrix of product by industry tax exemptions. So far, we have based our calculations on the National Accounts data only. Where a product is subject to several kinds of product taxes, we have assumed that the percentage that is related to the green tax is the same for all uses of the product. This is a simplification that may be problematic with respect to the taxes on mineral oils and auto-diesel. The complications are partly due to the fact that the product classification, which for the petroleum products follow the Harmonised system for customs reporting, is insufficient to distinguish between auto-diesel and oils for heating. There is also reason to believe, that the physical data for oil use may not be fully compatible with the National Accounts data. The data in Table 2.4 are presented at the same NACE-group detail that is used for the NAMEA matrices. This will make combining these two sets of 1995 data fairly easy. 9

Table 2.4 Green taxes on products in Norway 1995 by industry and type of tax. Mill. NOK Industry Beverage containers Oil products Electricity Motor vehicles Other green taxes Green taxes, total 212 13 985 4 629 7 484 62 Green taxes for intermediate consumption 40 5 891 2 145 5 42 01 Agriculture hunting and related service activities 293 89 4 02 Forestry, logging and related service activities 56 3 05 Fishing, operation of fish hatcheries and fish farms 381 6 1 10 Mining of coal and lignite; extraction of peat 2 1 11 Extraction of crude petroleum and natural gas; services 23 13 Mining of metal ores 11 3 14 Other mining and quarrying 38 4 1 15 Manufacture of food products and beverages 0 152 42 2 16 Manufacture of tobacco products 3 17 Manufacture of textiles 8 2 18 Manufacture of wearing apparel; dressing and dyeing of fur 1 1 19 Tanning and dressing of leather; man. of luggage, footwear 1 20 Manufacture of wood and wood products ex. furniture 27 16 21 Manufacture of pulp, paper and paper products 49 123 22 Publishing, printing and reproduction of recorded media 11 8 23 Manufacture of coke, refined petroleum products 8 24 Manufacture of chemicals and chemical products 35 105 25 Manufacture of rubber and plastic products 8 6 261 Manufacture of glass and glass products 4 2 269 Other manufacture of other non-metallic mineral products 26 10 1 271 Manufacture of basic iron and steel 4 100 9 279 Other manufacture of basic metals 31 221 28 Manufacture of fabricated metal products, ex. machinery 20 17 1 29 Manufacture of machinery and equipment n.e.c. 19 10 1 31 Manufacture of electrical machinery and apparatus n.e.c. 10 4 1 32 Manufacture of radio, television and communication eq. 2 1 33 Manufacture of medical, precision and optical instruments.. 1 34 Manufacture of motor vehicles, trailers and semi-trailers 3 3 4 35 Manufacture of other transport equipment 22 11 2 36 Manufacture of furniture; manufacturing n.e.c. 11 5 37 Recycling 1 1 401 Production, collection and distribution of electricity 83 133 403 Steam and hot water supply 12 41 Collection, purification and distribution of water 4 1 45 Construction 402 48 50 Sale, maintenance and repair of motor v. retail sale of fuel 190 45 51 Wholesale and commission trade, ex. motor vehicles 544 123 52 Retail trade ex motor vehicles; repair of personal goods 166 96 55 Hotels and restaurants 40 163 83 601 Transport via railways 19 38 1 602 Other land transport 1 227 6 10 611 Inland water transport 276 1 3 62 Air transport 4 2 63 Supporting and auxiliary transport activities; act travel agencies 632 34 64 Post and telecommunication 335 38 1 650 Financial intermediation 89 48 70 Real estate activities 16 11 71 Renting of machinery and equipment and of personal goods 5 2 72 Computer and related activities 11 13 73 Research and development 9 74 Other business activities 116 35 75 Public administration and defence, comp. social security 46 102 1 80 Education 77 215 85 Health and social work 124 158 90 Sewage and refuse disposal, sanitation and similar act. 51 1 91 Activities of membership organisation n.e.c. 15 9 92 Recreational, cultural and sporting activities 29 26 93 Other service activities 38 34 Green taxes for Household consumption, total 172 8 094 2 348 3 664 20 Of which. For food and beverages 172 For Light and heating 335 2 348 For transport 7 759 3 649 20 Leisure and entertainment 15 Green taxes for Investment 3 815 Green taxes for exports 136 10

3 References Brännlund, Runar and Ing-Marie Gren (eds) (1999): Green Taxes. Economic Theory and Empirical Evidence from Scandinavia. New horizons in environmental economics. Edward Elgar UK- USA Christiansen, Vidar and Ing-Marie Gren (1999): The Governmental Commission on Green Taxes in Norway. In: Brännlund, Runar and Ing-Marie Gren (eds): (1999) Ministry of Finance (1998): Grønne skatter. Stortingsproposisjon nr 54 1997-98 NOU (1992): Mot en mer kostnadseffektiv miljøpolitikk i 1990-årene. NOU 1992:3. NOU(1996): Grønne skatter - en politikk for bedre miljø og høy sysselsetting. NOU 1996:9 (The green tax commision) Steurer, Anton (1998): Environmental Taxes in the European Union - Draft version. Doc. Ecotaxes/98/1. Paper to the joint meeting of the working party 'Economic Accounts for the Environment' and the sub-group 'Environmental Expenditure Statistics' of the working group 'Statistics of the Environment'. 11