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60 Can. Tax J. 881 (2012)
Alberta's Specified Gas Emitters Regulation

handle is hein.journals/cdntj60 and id is 976 raw text is: CANADIAN TAX JOURNAL / REVUE FISCALE CANADIENNE (2012) 60:4, 881-98 Policy Forum: Alberta's Specified Gas Emitters Regulation Andrew Leach* KEYWORDS: INDUSTRYm POLLUTION CONTROL. INCENTIVES mALBERTAm REGULATIONS m CARBON TAX ES CONTENTS Introduction 881 Background 883 How the SGER Works 885 Example of a Covered Facility 888 How Does the SGER Compare with a Carbon Tax or a Cap-and-Trade Regime? 889 Existing Facilities 890 New Facilities 893 Conclusions 897 INTRODUCTION Over the past decade, many policy options have been proposed to limit greenhouse gas (GHG) emissions from industrial activity in Canada. The purpose of this article is to introduce one specific example, Alberta's Specified Gas Emitters Regulation (SGER),' and to compare and contrast the incentives provided by this program with those provided by comparably priced carbon taxes. The results show that, unlike a carbon tax policy that prices all emissions reductions identically, the SGER program provides vastly different rewards for emissions reductions achieved in different ways within the same facility. Despite this, it is not accurate to say that the SGER system- atically underprices emissions reductions relative to a carbon tax; in many cases the Of the Alberta School of Business, University of Alberta, Edmonton (e-mail: andrew.leach@ nalberta.ca). I would like to thank Kevin Milligan and members of the Climate Change Secretariat at Alberta Environment and Sustainable Resource Development who provided helpful comments on earlier versions of this article. 1 Specified Gas Emitters Regulation, Alta. Reg. 139/2007, as amended (herein referred to as the SGER). 881

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