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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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