Implementing Environmental Taxes: Norway-best practices and lessons learnt

Norway has a long history of using excise taxes to internalise external costs. The presentationl gives a short overview of the excise taxes with an environmental basis used by Norway, with a focus on the CO2-tax and road usage tax on fuel products. The presentation also discuss current issues regarding the CO2-tax, including the relationship to emission trading and handling of biofuels. Battery electric vehicles and hybrid electric vehicles currently dominate new car sales in Norway, and in this context a project to replace the road usage tax on fuels with a national position based (GPS-based) road user charging system are discussed.