The use of taxes related to the environment and energy has increased markedly in the Nordic countries in recent decades. In the field of energy in particular, all of the Nordic countries now apply taxes with both fiscal and environmental objectives For consumers, these taxes are of such a size that they have a distributional impact. The transition to a fossil-free society requires the implementation of even more effective instruments. This may mean that they have a distributional impact that is even more tangible than today. In practice, reform that is in line with more ambitious emissions targets may result in higher levels of taxation, as well as include companies and other participants that are currently exempt from economic control in the tax base. Such reform must take other objectives into account, such as the UN’s Sustainable Development Goals (SDGs), and include the goal of reducing inequality.
Purpose, scope, and methods
- The project must include a general theoretical discussion on the distributional impact of environmental taxes based on the latest research in the area.
- The project must map the investigations that have been carried out into the distributional impact of environmental taxes in the Nordic countries.
- The project must focus on methods of analysing the distributional impact. In addition to analysing the impact on different income groups, the way in which the regional dimension affects the size of the distributional impact must also be taken into account. Furthermore, the analysis may cover other such relevant aspects as the distributional impact in relation to gender.
- The project will determine which measures have been taken to alleviate any distributional impact in connection with the introduction of the taxes. An explicit aim of the study is to analyse the extent to which it can be evidenced that a distributional impact has affected the design of environmental or energy taxes.
- In light of the theoretical discussion and Nordic studies, the project must make recommendations as to how the economic instruments should be designed in order to alleviate any regressive effects.
- The study must cover at least three or four of the Nordic countries, looking at how they have addressed the issue of distributional impact. Ideally this should include Greenland.
- The distributional impacts discussed can be direct or indirect.
- They can be studied over both the short and the long term.
- To illustrate how a distributional impact can arise following the introduction of economic instruments, concrete examples of the same must be analysed at different levels in the economy, focusing on the impact on households and individual consumers.
The budget for the project is DKK 400,000 (VAT where relevant is included in the budget). The budget covers the consultant’s normal expenses for conducting the project, as well as any travel expenses related to the presentation of results, including participation in and the presentation of the project at a meeting under the auspices of the Nordic Council of Ministers or the working group.
NME at the Nordic Council of Ministers must receive tenders no later than 1 August 2019. All documents must be submitted by this deadline. Material received after this date will not be taken into consideration. A decision will be made in September, and any entity that has submitted a project proposal will be notified of this decision. The project will be launched in autumn 2019, and proposals for a final report will be presented at a working group meeting in 2020. The project manager will send a status report to the working group twice during the project. Specific dates for these reports will be determined in the contract.
Open tenders must be sent by e-mail to Lotte Eklund using any language of the project description/application form and corresponding obligatory budget schedule.
The application documents can be downloaded here:
Further information regarding project content and funding requirements can be found here:
Feel free to submit additional appendices (maximum of 10-15 A4 pages) explaining in further detail any factors that we should consider in our evaluation. Send any CVs jointly in a single separate file.
In assessing the tenderers, emphasis will be placed on:
- the structure and planning of the work, including methodology and how relevant data will be collected and processed;
- the timetable;
- the distribution of responsibilities, use of time, general skills, and qualifications of those managing and implementing the project;
- the tenderer’s previous experience in the area;
- the Nordic contacts and networks that will be used in the project and fluency in the Nordic languages;
- the expenditure for the proposed project period, including hourly rates and other expenses; and
- the planned dissemination of the project.
Further information about the Nordic Council of Ministers’ funding schemes can be found here: