Le début de ce siècle a été marqué par un regain d’intérêt pour le développement des biocarburants. L’engagement de la communauté internationale pour la réduction des émissions de gaz à effet de serre, les préoccupations énergétiques et les débouchés agricoles, ont été les principales raisons qui ont motivé ce développement. Dès lors, la production et la consommation de biocarburants ont considérablement augmenté et ont pris une dimension internationale. L’ampleur du phénomène a suscité des préoccupations d’ordres économique, agricole et environnemental. L’objet de la thèse est d’étudier l’ensemble des implications liées au développement des biocarburants – c’est-à-dire économiques, agricoles et environnementales ¬– et de les inscrire dans le contexte économique mondial.Afin de favoriser les biocarburants face à leurs équivalents fossiles, d’importantes mesures de soutien à l’ensemble des filières des biocarburants ont été instaurées dans les différentes régions du monde. Afin d’étudier la portée de ces politiques, nous avons fait une étude comparative entre les mesures des principaux acteurs (Brésil, Union européenne et Etats-Unis) et des nouveaux acteurs des marchés internationaux. Outre la comparaison des performances économiques et environnementales, nous avons analysé l’influence des politiques de soutien des principaux acteurs sur l’orientation des politiques des nouveaux acteurs engagés dans la production des biocarburants (ou de matières premières).Le second axe de la thèse porte sur les implications agricoles du développement des biocarburants. En effet, de nombreux évènements ont marqué les marchés agricoles mondiaux ces vingt dernières années : le changement d’habitudes alimentaires des pays en développement, la rareté des terres agricoles dans les régions historiquement productrices et exportatrices, les catastrophes naturelles, …, constituent un défi pour les besoins alimentaires futurs. Dans ce contexte, l’avènement des biocarburants représente incontestablement un facteur additionnel aux tensions déjà existantes sur les marchés agricoles mondiaux. En plus d’accroitre la tension sur les prix, le développement des biocarburants participe à la réorganisation de l’architecture de l’agriculture mondiale en faveur des pays en développement.Le dernier axe porte sur les impacts environnementaux des biocarburants. L’internationalisation (de manière directe et/ou indirecte) de la production des biocarburants donnent une nouvelle dimension aux implications environnementales des biocarburants. Notre approche consiste à étudier les impacts environnementaux des biocarburants en séparant les étapes de production de matières premières, de celles de transformation et de consommation. Les résultats montrent que les pays en développement s’exposent à des risques environnementaux élevés. Afin d’éviter ces risques, le développement des biocarburants doit se soumettre à certaines conditions qui permettront d’atteindre une viabilité socio-économique et environnementale. / The beginning of this century was marked by a renewed interest in the development of biofuels. The commitment of the international community to reduce greenhouse gas emissions, energy concerns and agricultural markets were the main reasons for this development. Therefore, the production and consumption of biofuels have increased dramatically and took on an international dimension. This phenomenon magnitude has caused agricultural, environmental and economical concerns. The purpose of the thesis is to study all the implications of the development of biofuels - that is to say, economical, agricultural and environmental - in the context of the global economy. To promote biofuels as opposite to their fossil equivalents, important measures to support all sectors of biofuels have been established in different parts of the world. To study the impact of these policies, we conducted a comparative study between the measurements of the main players (Brazil, European Union and United States) and new actors in international markets. In addition to comparing the economic and environmental performance, we analyzed the influence of political support of key players on the political orientation of new actors involved in the production of biofuels (or raw materials). The second axis of the thesis focuses on the agricultural implications of biofuel development. Indeed, many events have marked the global agricultural markets over the past twenty years: the change in eating habits in developing countries, the scarcity of farmland in the historically producing and exporting regions, natural disasters... is a challenge for future food needs. In this context, the advent of biofuels is certainly an additional factor to existing tensions in global agricultural markets. In addition to increasing the pressure on prices, the development of biofuels contributes to the reorganization of the architecture of global agriculture in favor of developing countries. The last axis addresses the environmental impacts of biofuels. Internationalization (direct and / or indirect) of biofuels production gives a new dimension to the environmental implications of biofuels. Our approach is to study the environmental impacts of biofuels by separating the stages of production of raw materials, those of processing and of consumption. The results show that developing countries are exposed to high environmental risks. To mitigate these risks, the development of biofuels should be subject to certain conditions that will achieve a socio-economical and environmental sustainability.

The main target of the thesis is analysing of short-term indirect cross-sectoral impacts of taxation of electricity, solid fuels and natural gas on particular sectors of NACE in the Czech Republic, especially impacts on production prices. The key instrument for the analysis is the short-term price model for the Czech Republic, created as a component of the thesis. A secondary target is focused on the analysis of direct impacts, especially impacts on prices and expenditures of particular sectors of NACE. Within the scope of the main target, there are five different variants of taxation. For each of them the impact of taxation of particular commodities on changes in production prices of particular sectors of NACE is simulated. Than two different variants, both of them including taxation of all commodities, are compared. The thesis includes also two hypotheses, which are going to be confirmed or disproved on the basis of obtained results. For achieving the main target the methodology of Leontief input -- output analysis was chosen (Leontief, 1966). This is the key instrument for creating short-term price model for the Czech Republic. This method is suitable especially for analysing short-term cross-sectoral impacts, however under necessary condition of no changes in current technologies, agreements and cross-sectoral relations. This condition represents strict limitation for the price model created for the thesis. Regarding scientific contribution, the main asset of this thesis is creation of macroeconomic short-term price model for the Czech Republic, which is based on methodology of Leontief input -- output analysis. The additional contribution is calculation of the short-term impacts of new environmental taxation on production prices of particular sectors of NACE. Considering available information, environmental taxes in the Czech Republic have not been analysed by Leontief input - output methodology yet. There is not also sufficient analysis of environmental taxes impacts on particular sectors of NACE in the Czech Republic. The thesis is divided to seven chapters. The first chapter focuses on introduction to environmental tax regulation issue. The second chapter presents theories and concepts of taxation impact analysis. The third chapter focuses on models and empirical research in environmental taxation area. The fourth chapter is dealing with basic practical aspects of introduction of new energy taxation in the Czech republic and presents data useful for the following analysis. The fifth chapter consists of describing of applied methodology and describing of creation of the price model. The sixth chapter summarises results of simulation of direct impact of taxation on average prices for companies and on expenditures of particular sectors of NACE. The seventh chapter presents results of cross-sectoral analysis of indirect macroeconomic impacts for all variants; the chapter includes also testing of hypotheses and comments of final results.

The main target of the thesis is analysing of short-term indirect cross-sectoral impacts of taxation of electricity, solid fuels and natural gas on particular sectors of NACE in the Czech Republic, especially impacts on production prices. The key instrument for the analysis is the short-term price model for the Czech Republic, created as a component of the thesis. A secondary target is focused on the analysis of direct impacts, especially impacts on prices and expenditures of particular sectors of NACE. Within the scope of the main target, there are five different variants of taxation. For each of them the impact of taxation of particular commodities on changes in production prices of particular sectors of NACE is simulated. Than two different variants, both of them including taxation of all commodities, are compared. The thesis includes also two hypotheses, which are going to be confirmed or disproved on the basis of obtained results. For achieving the main target the methodology of Leontief input – output analysis was chosen (Leontief, 1966). This is the key instrument for creating short-term price model for the Czech Republic. This method is suitable especially for analysing short-term cross-sectoral impacts, however under necessary condition of no changes in current technologies, agreements and cross-sectoral relations. This condition represents strict limitation for the price model created for the thesis. Regarding scientific contribution, the main asset of this thesis is creation of macroeconomic short-term price model for the Czech Republic, which is based on methodology of Leontief input – output analysis. The additional contribution is calculation of the short-term impacts of new environmental taxation on production prices of particular sectors of NACE. Considering available information, environmental taxes in the Czech Republic have not been analysed by Leontief input - output methodology yet. There is not also sufficient analysis of environmental taxes impacts on particular sectors of NACE in the Czech Republic. The thesis is divided to seven chapters. The first chapter focuses on introduction to environmental tax regulation issue. The second chapter presents theories and concepts of taxation impact analysis. The third chapter focuses on models and empirical research in environmental taxation area. The fourth chapter is dealing with basic practical aspects of introduction of new energy taxation in the Czech republic and presents data useful for the following analysis. The fifth chapter consists of describing of applied methodology and describing of creation of the price model. The sixth chapter summarises results of simulation of direct impact of taxation on average prices for companies and on expenditures of particular sectors of NACE. The seventh chapter presents results of cross-sectoral analysis of indirect macroeconomic impacts for all variants; the chapter includes also testing of hypotheses and comments of final results.

This dissertation is concerned with tax rates for the use of commodities in general, and energy in particular. Computable General Equilibrium (CGE) models are used to analyze the normative question of whether the tax rate for intermediate use by firms should be the same as the tax rate for final consumption by households. To answer this question, a distinction needs to be made between fiscal taxes for the purpose of raising revenue for the government, and Pigovian taxes for the purpose of changing behaviour. Concerning fiscal taxes, firms should not pay taxes on their use of inputs if the tax rates in final consumption are at their optimal level. If the tax rate for households is above the optimal level, intermediate use in firms should be taxed in order to increase the price of other commodities and reduce the distortion of relative prices. Essay 1 ascertains what factors determine the optimal relation between the tax rate for final consumption by households and intermediate use by firms. Essay 2 analyses Swedish energy taxes from the perspective of reducing global emission of CO2. It is found that the welfare maximizing tax rates are equal for households and firms not participating in emission trading, while firms that participate in emission trading should have a zero tax rate. Essays 3 and 4 deal with methodological issues. Essay 3 derives a new method for estimation of symmetric input-output tables from supply and use tables. This method solves the problem of negative coefficients, makes it possible to use both the industry and commodity technology assumptions simultaneously and enables the commodity technology assumption to be used even when the number of commodities is larger than the number of industries. Essay 4 describes the model used in the first two essays. The price structure developed here makes it possible to take into account price differences between different purchasers other than differences in tax rates. This essay also makes a comparison between the Swedish implementation of this model and other Swedish CGE-models used to analyse climate policy and energy taxation.

<p>This thesis consists of four papers: two of them deal with the relationship between consumption, energy taxation, and emissions on macro level, and two of them focuses on the effects of changes in consumption and income on the environmental quality on a micro level.</p><p>The main objective of paper [I] is to examine how exogenous technological progress, in terms of an increase in energy efficiency, affects consumption choice by Swedish households and thereby emissions of carbon dioxide (CO2), sulphur dioxide (SO2) and nitrogen oxide (NOx). The aim of the paper is closely related to the discussion of what is known as the “rebound effect”. To neutralise the rebound effect, we estimate the necessary change in CO2 tax, i.e. the CO2 tax that keeps CO2 emissions at their initial level. In addition, we estimate how this will affect emissions of sulphur dioxide and nitrogen oxides. The results indicate that an increase in energy efficiency of 20 percent will increase emissions of CO2 by approximately 5 percent. To reduce the CO2 emissions to their initial level, CO2 tax must be raised by 130 percent. This tax increase will reduce the emissions of sulphur dioxide to below their initial level, but will leave the emissions of nitrogen oxides at a higher level than initially.</p><p>One of the premises implied in paper [II] is that the changes in consumer prices, as a result of changes in environmental taxes, may send a different signal to the consumer compared with other changes in consumer prices, such as changes in producer price. In addition, this assumed difference in the signaling effect of the changes in environmental taxes, compared to changes in the producer price, may also differ between different commodities. To achieve the objectives a system of demand functions for Swedish households is estimated. To test for the signalling effect of environmental taxes the consumer price for energy goods is partitioned into a producer price part and a tax part.</p><p>In Paper [III], we estimate the income elasticity of demand for recreational services and other traditional groups of goods in Sweden and we test for potential changes in such estimates over the twentieth century. The paper uses Swedish household surveys for the years 1913, 1984, 1988, and 1996. Because of the difficulty of directly observing the demand for recreational services, we employ an indirect methodology by using the demand for some outdoor goods as proxies for the recreational services demand.</p><p>In paper [IV], we investigate the relationship between pollution and income at the household level. Here we want to investigate, and hence contribute to the existing literature, under what conditions concerning individual preferences and the link between consumption and pollution a linear relationship are to be expected, but also to empirically assess the relationship. To achieve our objective we formulate a model determining different type of households’ choice of consumption for goods. Furthermore we link the demand model to emission functions for the various goods. The results from the empirical analysis show that, at least in a close neighbourhood of observed income/pollution, we can reject linearity for all three types of pollutions, CO2, SO2, and NOx. According to our results the pollution/income relationships are all strictly concave. Thus the implication is that the income distribution seems to matter in the sense that equalization of income will lead to higher emissions. Furthermore it is shown that the slope as well as the curvature differs between different types of households, which means that preferences differ across households.</p>

This thesis consists of four papers: two of them deal with the relationship between consumption, energy taxation, and emissions on macro level, and two of them focuses on the effects of changes in consumption and income on the environmental quality on a micro level. The main objective of paper [I] is to examine how exogenous technological progress, in terms of an increase in energy efficiency, affects consumption choice by Swedish households and thereby emissions of carbon dioxide (CO2), sulphur dioxide (SO2) and nitrogen oxide (NOx). The aim of the paper is closely related to the discussion of what is known as the “rebound effect”. To neutralise the rebound effect, we estimate the necessary change in CO2 tax, i.e. the CO2 tax that keeps CO2 emissions at their initial level. In addition, we estimate how this will affect emissions of sulphur dioxide and nitrogen oxides. The results indicate that an increase in energy efficiency of 20 percent will increase emissions of CO2 by approximately 5 percent. To reduce the CO2 emissions to their initial level, CO2 tax must be raised by 130 percent. This tax increase will reduce the emissions of sulphur dioxide to below their initial level, but will leave the emissions of nitrogen oxides at a higher level than initially. One of the premises implied in paper [II] is that the changes in consumer prices, as a result of changes in environmental taxes, may send a different signal to the consumer compared with other changes in consumer prices, such as changes in producer price. In addition, this assumed difference in the signaling effect of the changes in environmental taxes, compared to changes in the producer price, may also differ between different commodities. To achieve the objectives a system of demand functions for Swedish households is estimated. To test for the signalling effect of environmental taxes the consumer price for energy goods is partitioned into a producer price part and a tax part. In Paper [III], we estimate the income elasticity of demand for recreational services and other traditional groups of goods in Sweden and we test for potential changes in such estimates over the twentieth century. The paper uses Swedish household surveys for the years 1913, 1984, 1988, and 1996. Because of the difficulty of directly observing the demand for recreational services, we employ an indirect methodology by using the demand for some outdoor goods as proxies for the recreational services demand. In paper [IV], we investigate the relationship between pollution and income at the household level. Here we want to investigate, and hence contribute to the existing literature, under what conditions concerning individual preferences and the link between consumption and pollution a linear relationship are to be expected, but also to empirically assess the relationship. To achieve our objective we formulate a model determining different type of households’ choice of consumption for goods. Furthermore we link the demand model to emission functions for the various goods. The results from the empirical analysis show that, at least in a close neighbourhood of observed income/pollution, we can reject linearity for all three types of pollutions, CO2, SO2, and NOx. According to our results the pollution/income relationships are all strictly concave. Thus the implication is that the income distribution seems to matter in the sense that equalization of income will lead to higher emissions. Furthermore it is shown that the slope as well as the curvature differs between different types of households, which means that preferences differ across households.

The aim of this work is the study of the latest trends in environmental taxation in several European countries, in an era characterized by a growing political interest in these taxes. With an emphasis on the important technical and legal difficulties that the implementation of these tax measures involve; as well as legal strategies to overcome the above mentioned difficulties in order to establish suitable fiscal measures to achieve a sustainable society and economy. / El trabajo aborda el estudio de las últimas tendencias en materia de fiscalidad ambiental en diversos países europeos, en una época caracterizada por un creciente interés político por estos tributos. Poniéndose el acento en las importantes dificultades técnico-jurídicas que la implantación de estas medidas fiscales implican; así como en las estrategias jurídicas para superarlas en aras de establecer medidas tributarias aptas para alcanzar una sociedad y economía sostenibles.

The thesis with the topic State Aid and Taxation of Renewable Resources deals with the renewable resources in general, reason of their support, function of renewable resources powerplants etc. This thesis describes also the state aid of renewable resources in the Czech Republic and their taxation as well. A small part of this thesis analyzes the state aid in the other EU countires and contains their comparision with the Czech Republic.