Environmental Tax on Products and Services Based on Their Carbon Footprint: A Case Study of the Pulp and Paper Sector

The main aim of this work is to define an environmental tax on products and services based on their carbon footprint. We examine the relevance of conventional life cycle analysis (LCA) and environmentally extended input-output analysis (EIO) as methodological tools to identify emission intensities of products and services on which the tax is based. The short-term price effects of the tax and the policy implications of considering non-GHG are also analyzed. The results from the specific case study on pulp production show that the environmental tax rate based on the LCA approach (1,8%) is higher than both EIO approaches (0,8% for product and 1,4% for industry approach), but they are comparable. Even though LCA is more product specific and provides detailed analysis, EIO would be the more relevant approach to apply economy wide environmental tax. When the environmental tax considers non-GHG emissions instead of only CO2, sectors such as agriculture, mining of coal and extraction of peat, and food exhibit higher environmental tax and price effects. Therefore, it is worthwhile for policy makers to pay attention on the implication of considering only CO2 tax or GHG emissions tax in order for such a policy measure to be effective and meaningful. Keywords: Environmental tax; Life cycle analysis; Environmental input-output analysis.

Sperrin Lakeland Trust - Consultation Paper: Making Services Safer In Sperrin Lakeland Trust

Sperrin Lakeland Trust - Consultation Paper: Making Services Safer In Sperrin Lakeland Trust

Sperrin Lakeland Trust - Comprehensive Assessment of Acute Services at Sperrin Lakeland Trust

Sperrin Lakeland Trust - Comprehensive Assessment of Acute Services at Sperrin Lakeland Trust

Independent Review of Health and Social Services Care in Northern Ireland

Appleby Report - August 2005

Census of Drug and Alcohol Treatment Services in Northern Ireland: 1 March 2005 (PDF 285 KB)

Census of Drug and Alcohol Treatment Services in Northern Ireland: 1 March 2005

Draft Regional Transport Services Strategy - March 2005 (PDF 232 KB)

A Consultation Paper

Regional Transport Services Strategy (PDF 232 KB)

Regional Transport Services Strategy

Metabolic effects of parenteral nutrition enriched with n-3 polyunsaturated fatty acids in critically ill patients

BACKGROUND & AIMS: n-3 fatty acids are expected to downregulate the inflammatory responses, and hence may decrease insulin resistance. On the other hand, n-3 fatty acid supplementation has been reported to increase glycemia in type 2 diabetes. We therefore assessed the effect of n-3 fatty acids delivered with parenteral nutrition on glucose metabolism in surgical intensive care patients. METHODS: Twenty-four surgical intensive care patients were randomized to receive parenteral nutrition providing 1.25 times their fasting energy expenditure, with 0.25 g of either an n-3 fatty acid enriched-or a soy bean-lipid emulsion. Energy metabolism, glucose production, gluconeogenesis and hepatic de novo lipogenesis were evaluated after 4 days. RESULTS: Total energy expenditure was significantly lower in patients receiving n-3 fatty acids (0.015+/-0.001 vs. 0.019+/-0.001 kcal/kg/min with soy bean lipids (P<0.05)). Glucose oxidation, lipid oxidation, glucose production, gluconeogenesis, hepatic de novo lipogenesis, plasma glucose, insulin and glucagon concentrations did not differ (all P>0.05) in the 2 groups. CONCLUSIONS: n-3 fatty acids were well tolerated in this group of severely ill patients. They decreased total energy expenditure without adverse metabolic effects.

Public Attitudes to Health and Personal Social Services in Northern Ireland, 2004

Final Report

Public Attitudes to Health and Personal Social Services in Northern Ireland, 2004 - Final Report

Public Attitudes to Health and Personal Social Services in Northern Ireland, 2004 - Final Report

Draft Recovery of Health Services Charges (NI) Order 2004 - Explanatory Memorandum (PDF 296 KB)

Draft Recovery of Health Services Charges (NI) Order 2004 - Explanatory Memorandum

Draft Recovery of Health Services Charges (NI) Order 2004 (PDF 306 KB)

Draft Recovery of Health Services Charges (NI) Order 2004

Recovery of Health Services Charges (NI) Order 2004 - Regulatory Impact Assessment (PDF 254 KB)

Recovery of Health Services Charges (NI) Order 2004 - Regulatory Impact Assessment