TITLE

Why Tax Energy? Towards a More Rational Policy

AUTHOR(S)
Newbery, David M.
PUB. DATE
July 2005
SOURCE
Energy Journal;2005, Vol. 26 Issue 3, p1
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The same fuels are taxed at widely different rates in different countries while different fuels are taxed at widely different rates within and across countries. This paper considers what tax theory has to say about efficient energy tax design. The main factors for energy taxes are the optimal tariff argument, the need to correct externalities such as global warming, and second-best considerations for taxing transport fuels as road charges, but these are inadequate to explain current energy taxes. EU energy tax harmonisation and Kyoto suggest that the time is ripe to reform energy taxation.
ACCESSION #
17363108

 

Related Articles

  • More exemptions for EU energy taxes.  // Utility Week;2/6/2004, Vol. 21 Issue 6, p9 

    Highlights the proposal of additional exemptions from the energy tax directive of the European Union (EU) for eastern and southern European countries joining the EU in May 2004. Comments of EU international market commissioner Frits Bolkestein regarding the directive; Utilities exempted from...

  • Cracking the codes. Willis, Peter // Utility Week;3/4/2011, Vol. 34 Issue 8, p20 

    The article focuses on the start of the process of developing a European Union (EU) energy network codes on March 3, 2011. Key questions about the codes that have not yet been answered include the issue of the legal and practical relationship between the EU codes and the codes in Great Britain...

  • FTA: Lord's fuel views naive. Taylor, Nicky // Commercial Motor;5/29/2003, Vol. 197 Issue 5030, p8 

    Reports on the criticisms received by several officials in the Great Britain House of Lords for its support on the fuel tax harmonization proposed by the European Commission. Reactions from the members of the Freight Transport Association; Overview on the proposal of the European Union;...

  • ENERGY TAXATION AND ITS PROBLEMS OF REGULATION. NAGY, Zolt├ín // Juridical Current;2015, Vol. 18 Issue 1, p128 

    The study analyses the questions of the energy taxation within the environmental tax regulation, as a special area of the environmental politics regulation. The author demonstrates the development and the role of the energy tax in the environmental policy. The energy tax is one of the most...

  • New EU states win stay on tax rule changes.  // Utility Week;5/14/2004, Vol. 21 Issue 20, p13 

    Reports on the decision of the Council of Ministers to grant Eastern and Southern European countries that have joined the European Union in 2004 to grant further derogations over the implementation of common rules on energy taxation. Concerns about the impact of the increase in taxation on the...

  • Generate renewed energy credits.  // Small Business Tax Strategies;Apr2013, Vol. 8 Issue 4, p3 

    The article discusses the new American Taxpayer Relief Act of 2012 (ATRA) which can help taxpayers save energy at home and at work. It cites that one can cash in on the credits for qualified energy-saving expenditures which many of such have been extended by ATRA through December 31, 2013,...

  • Enter the Tax Matrix. Anderson, Jack // Forbes Global;5/24/2004, Vol. 7 Issue 9, p74 

    Presents highlights of the Forbes Global Tax Misery & Reform Index. Outcome of the inclusion of the United Arab Emirates on the list of nations with the biggest efforts towards tax reduction; Wages of employees at various pay levels after income and social taxes; Impact of the addition of ten...

  • CRUSHING EUROPE'S PIPELINE DREAMS: RUSSIA'S MINERAL MONOPOLY, WEAKNESS IN THE EUROPEAN ENERGY MARKET, AND REALISM IN THE FUTURE. DOTY, DANIEL // William & Mary Environmental Law & Policy Review;Spring2013, Vol. 37 Issue 3, p759 

    The article describes the energy policy of European Union (EU) and explains the terms of the Energy Charter Treaty (ECT), an international agreement which establishes a multilateral framework for cross-border co-operations in the energy industry. It addresses the proposed Common Energy Policy...

  • Energy Efficiency Directive under scrutiny.  // Utility Week;11/4/2011, p8 

    The article reports that smart energy companies are supporting the proposed amendments to an Energy Efficiency Directive that would require European Union member states to eliminate the barriers to demand response to provide system operators extra generating capacity to meet peak loads.

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics