Subsidies from SEEA
advertisement
Subsidies from SEEA Viveka Palm and Nancy Steinbach, Statistics Sweden. Ute Roewer, Eurostat. Thanks to the Eurostat subsidy reflection group and the participants at the UNEP meeting in Geneva 2008 The environmental accounts MILJÖSTATISTIK Luftutsläpp Varor och tjänster NATIONALRÄKENSKAPER Varor och tjänster Produktionsaktiviteter (branscher) Produktionsfaktorer Privat kons. delning av inkomster Kapitalbildning Utlandet Total 1 2 3 Produktionsaktiviteter (branscher) Privat konsumtion Användning o fördeln Kapitalbildning av inkomster 4 18 1 2 1171 26 731 87 203 5366 234 119 92 3 4 Utlandet Total IckefinanLagersiella Investe- föränd- Transak5 företag Hus-håll ringar ringar tioner #### 21905 52 541 800 871 709 #### 330 395 1026 -991 374 707 699 147 575 -4 448 1467 27 543 328 -302 5152 #### 203575 510 319 3291 -4620 41598 3713 17515 278 -289 50162 20986 258 147 271 1260 2521 5 98 41 2645 318 1,23 18 417 3453 2318 546 353 5646 349 #### 9687 #### 796370 574 National Accounts 1. Jordbruk 2. Skogsbruk 3. Fiske 4. Gruvor, mineralbrott 5. Livsmedel, textil m m 6. Massa, papper, grafisk 17. Hushållens idéella org. 18. Offentliga myndigheter 1. Jordbruk 2. Skogsbruk 3. Fiske 4. Gruvor, mineralbrott 5. Livsmedel, textil m m 6. Massa, papper, grafisk 19. Ofördelade Icke varuankn skatter/subv Egentliga löner Kollektiva avgifter Driftöverskott netto Offentlig sektor Hushåll 2 17 698 68 298 5 69 #### #### 960 61 554 21 995 53 251 15 15 523 152 523 147 152 147 25 874 25 54 40 3 3010 49 127 8663 82 4 -327 15 152 25 152 68 874 241 6541 541 815 #### 70 2 5 3132 2947 89 1748 1199 1142 34 666 3776 9375 300 -119 6403 1371 163 1167 8742 Löpande transakt. (import) Kapitaltransaktioner 8670 1453 395 #### #### #### 2337 #### #### #### #### 960 9151 #### 796370 5884 278 1536 547 6875 35 796370 205715 51978 24203 2337 32962 352565 136599 20986 406071 29204 19178 960 9151 176779 116047 5925 -35255 630158 237362 233403 796370 177001 Vattenutsläpp Avfall 421494 -13742 473292 Kemikalier Utsläpp Varor och tjänster MILJÖRÄKENSKAPER Varor och tjänster Produktionsaktiviteter (branscher) Produktionsfaktorer 1. Jordbruk 2. Skogsbruk 3. Fiske 4. Gruvor, mineralbrott 5. Livsmedel, textil m m 5.1 Miljövänlig livsmprod 8. Petroleumraffinaderier 18. Offentliga myndigheter 1. Jordbruk 2. Skogsbruk 3. Fiske 4. Gruvor, mineralbrott 5. Livsmedel, textil m m 5.1 Miljövänlig livsmprod 8. Petroleumraffinaderier 19. Ofördelade Icke varuankn skatter/subv Egentliga löner Driftöverskott netto 1 2 3 4 5 5.1 Total CO2 SO2 Nox VOC NH3 18 1 2 1171 26 731 87 203 5366 234 45 51 1352 456 1. Jordbruk 2. Skogsbruk 3. Fiske 4. Gruvorott 5. Livsmedel, textil m m 6. Massa, p 7. Kemisk 7. Kemisk 9. Järn-, stål- o metallverk 1171 26 87 203 5366 119 1877 1352 11. El-, gas- o värmeverk 12. Vatten- o a 13. Byggnadsindustri 14. Samfärdsel 15. Handel o övr 16. Bostäder o 17. Hushållens 18. Offentliga 19. Ofördelade 13. Byggnadsindustri 14. Samfärdsel 15. Handel o övr. tjänster 16. Bostäder o fastigheter Icke va Egentliga löner Kolle Driftöverskott netto CO2 SO2 NOx NMVOC NH3 1197 120 #### #### 960 61 554 21 8663 65 82 #### 257 995 14 53 251 -327 5752 #### 70 3132 2947 3776 9375 8670 1453 395 #### #### #### #### 2337 #### #### Produktionsfaktorer Privat konsumtion KapitalbildningUtlandet Total CO2 SO2 Nox VOC Icke Lag varuInve erankn steförä skatter/ ringa nd- Transak3 4 5 5.1 18 subv r ring tioner #### 676 21905 800 871 709 51978 2 #### 5 330 1026 ### 374 24203 707 17 699 255 -4 448 2337 17 698 1467 602 27 205 ### 5152 32962 68 298 #### #### 203575 3291 ### 41598 352565 61 201 41 15 52 12425 255 ### 15215 258413 180 168 1085 2868 39023 ### 11866 82433 406071 29204 19178 960 9151 176779 105855 24344 5925 2 5 349 2322 -35255 89 1748 #### #### 630158 300 -119 #### 233403 796370 163 1167 8742 #### 340 342 70 325 421494 #### #### #### 960 9151 #### #### 70 2 5 349 3132 2947 89 1748 45 1199 15 34 666 42 3776 9375 300 -119 #### 14 28 27 756 585 #### 1 2322 9 #### 4 #### 5 2 45 796370 #### 14 749 6 102 308 1 ### 473292 311 271 731 #### 676 2 #### #### 5 707 17 752 602 #### 4726 #### Miljötillstånd 17 698 234 92 177 456 1085 756 2868 579 6365 505 2588 4098 63 590 207 1664 328 183 936 614 271 63 10 1115 1933 890 27 950 #### 25 599 222 #### 1. Jordbruk 2. Skogsbruk 3. Fiske 4. Gruvorott 5. Livsmedel, textil m m 6. Massa, p 7. Kemisk 7. Kemisk 9. Järn-, stål- o metallverk 10. Verkstads 11. El-, gas- o värmeverk 12. Vatten- o a 1171 26 87 203 5366 119 1877 1352 14. Samfärdsel 15. Handel o övr 16. Bostäder o 17. Hushållens 18. Offentliga 271 63 1933 890 1. Jordbruk 2. Skogsbruk 3. Fiske 4. Gruvor, mineralbrott 5. Livsmedel, textil m m 6. Massa, papper, grafisk 7. Kemisk industri 8. Petroleumraffinaderier 9. Järn-, stål- o metallverk 10. Verkstadsindustri 11. El-, gas- o värmeverk 12. Vatten- o avloppsverk 13. Byggnadsindustri 14. Samfärdsel 15. Handel o övr. tjänster 16. Bostäder o fastigheter 17. Hushållens idéella org. 18. Offentliga myndigheter 19. Ofördelade 13. Byggnadsin 14. Samfärdsel 15. Handel o övr. tj 16. Bost Icke varuan Egentliga löner Kollektiva Driftöversk CO2 SO2 NOx NMVOC NH3 1171 103 676 26 731 49 8 5 87 707 17 203 962 602 5366 234 1382 30 8 119 92 9 487 783 177 231 1190 108 456 1085 756 342 575 365 579 170 314 242 261 5002 211 120 4098 142 548 6725 590 207 170 274 100 96 328 936 614 473 113 441 #### 271 63 60 1186 657 1933 890 #### 377 3415 #### 599 222 297 27 99 758 Environm. statistics Environmental Accounts 6403 1371 Kapitalförslitn miljöv. Löpande transakt. (import) Kapitaltransaktioner 1171 26 87 203 5366 119 1877 Produktionsaktiviteter (branscher) Privat kons. Kapitalbildning Utlandet 1. Jordbruk 2. Skogsbruk 3. Fiske 4. Gruvor, mineralbrott 5. Livsmedel, textil m m 6. Massa, papper, grafisk 7. Kemisk industri 8. Petroleumraffinaderier 9. Järn-, stål- o metallverk 10. Verkstadsindustri 11. El-, gas- o värmeverk 12. Vatten- o avloppsverk 13. Byggnadsindustri 14. Samfärdsel 15. Handel o övr. tjänster 16. Bostäder o fastigheter 17. Hushållens idéella org. 18. Offentliga myndigheter 251 410 667 502 59 1933 1197 120 #### 676 2 #### #### 5 707 17 17 698 752 602 234 68 298 4726 #### 92 5 69 #### 177 10 397 4669 456 180 168 756 10 579 170 Vattenutsläpp 731 505 63 1664 614 #### 271 5250 #### 1933 890 27 950 #### 9756 #### 25 599 222 #### #### 70 2 5 349 3132 2947 89 1748 1199 3776 9375 300 -119 #### #### 70 2 5 349 -349 2322 370 #### 6035 666 7857 #### 9882 3776 9375 300 -119 #### 9108 #### #### 424 157 441 #### #### #### 1 0 18 1 19 14 16 3 7 5 30 2 55 0 0 1 Avfall Kemikalier Utsläpp #### 731 #### 707 1467 234 92 676 8 5 17 962 #### 2467 602 30 8 #### 9 783 8356 231 108 7154 456 342 365 2868 579 170 242 1933 1182 261 5002 211 #### 1197 120 142 1627 548 590 207 170 274 100 96 #### 70 349 70 349 103 49 60 377 222 297 27 99 379 8 361 4705 126 379 326 8 45 22 361 370 326 424 1 0 12 18 4 19 14 16 16 4 7 5 36 30 12 55 0 0 0 6 4 9 9 7 1 0 1 3 2 1 State of the art • Many international definitions of environmentally related subsidies. Regular reporting is not in place. •The SNA subsidy definition is narrow in that only current transfers to industry is included. • Capital transfers to industry (inv grants) and transfers to households needed in the SEEA subsidies •On-budget subsidies measured in several studies (Sweden, Norway, Denmark, Germany, Netherlands, EU). Both environmentally motivated and environmentally harmful. • Off-budget subsidies such as preferential tax treatments and external costs are of interest. SEEA subsidies • Three categories: Environmentally motivated subsidies, Potentially damaging subsidies and Other subsidies • On-budget subsidies: from the state to industry (as SNA subsidy definition), but also including transfers to international beneficiaries, households as well as capital transfers (investment grants) • Off-budget subsidies: internationally harmonized data for the calculation of preferential tax treatments and external cost On-budget Environmentally motivated subsidies • The budget lines are searched for the main motive of the transfer. Typical areas include biodiversity, monitoring of environment, R&D for new energy technology or for energy efficiency. • The funding for buses and trains is allocated to ‘other subsidies’ as it is mainly funded for other motives than environment. On-budget Potentially environmentally damaging subsidies • The environmental accounts are used to calculate the emission intensities for the different sectors to which transfers are allocated. • For the sectors where the intensity is above the mean emission intensity of the region studied, the transfers are labeled potentially environmentally damaging. •As a complement to this method, the transfers to the fuels mentioned in the list that constitutes environmental tax bases are labeled as PEDS. Other subsidies on budget • The main part of the budget lines will not be labeled as EMs or PEDs. Instead, they are noted as Other subsidies, but can of course be presented in a disaggregated form. Off-budget potentially environmentally damaging subsidies • Preferential tax treatments can be visually presented in the environmental accounts: already in the SEEA • External costs of emissions needs valuation. Still the underlying data, like emissions of health hazardous substances, that are needed for the valuations could be provided from the accounts, even if the valuation is not made by the statistical offices. Preferential tax treatment: Energy tax and fuel use by industry 01-05 Agriculture, f ishing & f orestry 10-14 Mining & quarrying 15-37 Manuf acturing 40-41 Elect., gas & w ater % of total energy tax on f uel Industries 45 Construction 50-52, 55 Wholesale, retail trade % of total consumption of f uel (GWh) 60-64 Transp. & communication 65-67Financial intermediation 70-99 Other Private consumption Public consumption 0% 10% 20% 30% 40% Percent 50% 60% 70% Environmental tax bases • • • • • • Emissions to air and water Pesticides, fertilizers Waste Energy products (fuels, electricity, heat) Transport Resources Discussions at the UNEP meeting • Lack of international subsidy data hampers analysis • Many definitions from international organizations but not always clear what transfers are to be included • Important for analysts to be able to track the detailed info (e.g. budget lines) of the subsidies • Can ‘environmentally motivated’ be mistaken for environmentally effective? Example bio fuels. •Off-budget subsidies: Known to be of importance and therefore part of the picture, but in need of reliable methods to be credible. SEEA subsidy reflection 1 • Agreement to widen the SNA focus to take on also other transfers: On-budget subsidies from the state to industry (as SNA subsidy definition), but also including investments, households and international transfers • Need for testing of the three categories: Environmentally motivated subsidies, Potentially damaging subsidies and Other subsidies •Off-budget subsidies: internationally harmonized data for the calculation of preferential tax treatments and external cost. Valuation to be made outside of the official statistics realm. SEEA subsidy reflection 2 • Wish for a full array of environmental pressure categories in assessment of the potentially damaging subsidies – However, then lack of data will likely hamper the collection of data, particularly in developing countries. Stepwise approach recommended. • Wish for a category where the effect of the subsidies were accounted for. To assess the effects, assumptions on reference situations must be taken, and such modeling lies outside of most statistical offices ordinary activities. Instead, the available data can be used for such analysis by users. A tentative table for SEEA subsidy reporting Nace/ final demand categories Agric, fishing, forestry Indus Ene try rgy Trans port Public expenditure Private consumption A. On-budget Current transfers -EM -PED Capital transfers -EM -PED B. Off-budget Preferential tax treatments -EM -PED Data for external cost reference value EM: Environmentally motivated, PED: Potentially environmentally damaging SEEA subsidy proposal 1 • A1. The SEEA subsidies are formed by adding the SNA-subsidies, the transfers to public authorities and to households, and the capital transfers. •A2. Both on-budget and off-budget items are covered. •B1. The environmentally related subsidies are divided into two groups: The environmentally motivated subsidies and the potentially environmentally damaging subsidies. •C1. It is the motive behind the subsidy that is taken as the criteria for the inclusion of a subsidy or investment grant as part of environmental policies. SEEA subsidy proposal 2 •D1. That the emission intensity of an industry, as compared to the country mean, or to a region mean, is used to single out what subsidies should be regarded a PEDS. •D2. For payments from the government to price controlled products, the same list that defines what is regarded as an environmental tax is suggested to be used. •E1. It is recommended that the country make an estimate of the emission quantity and the financial size of the tax exemptions. •E2. To calculate the estimates two reference levels are used. One country specific and one internationally agreed reference. SEEA subsidy proposal 3 •Work in progress. Not proposed as part of official statistics. •F1. It is proposed that a standard set of statistics be available for users that want to estimate the external costs. As a start the ExternE values could be studied. In the longer time perspective the statistical community should aim towards recommendations of a methodology to estimate the external costs in a harmonised way. Transfers to be included • In the production: Government owned enterprises, municipal companies, private companies and economic associations, State companies, individuals*, organisations, municipalities, county councils, international activities, EU-activities • For investments: same list. *D62
