Author : OECD
Publisher : OECD Publishing
Page : 108 pages
File Size : 22,40 MB
Release : 2019-10-15
Category :
ISBN : 9264627448
Taxing Energy Use (TEU) 2019 presents a snapshot of where countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better. The report contains new and original data on energy and carbon taxes in OECD and G20 countries, and in international aviation and maritime transport.
Author : Organisation for Economic Co-operation and Development
Publisher : Organization for Economic Co-Operation & Developme
Page : 260 pages
File Size : 30,93 MB
Release : 2013-02-19
Category : Business & Economics
ISBN :
This report provides the first systematic comparative analysis of the structure and level of energy taxes in OECD countries. It presents effective tax rates in terms of both energy content and carbon emissions for the full range of energy sources and uses in each country, along with reported tax expenditures, the size of the relevant tax base in each case, and an illustration of the revenues raised or foregone. The analysis illustrates substantial differences, both across and within countries, in the tax treatment of different forms, uses and users of energy. Tax rate differentials across energy products that are used for the same or similar products lack an obvious rationale and suggest an opportunity for countries to reform their energy tax systems to achieve environmental, economic and social policy goals.
Author : Ian Parry
Publisher : Routledge
Page : 307 pages
File Size : 28,77 MB
Release : 2015-02-11
Category : Business & Economics
ISBN : 1317602080
Although the future extent and effects of global climate change remain uncertain, the expected damages are not zero, and risks of serious environmental and macroeconomic consequences rise with increasing atmospheric greenhouse gas concentrations. Despite the uncertainties, reducing emissions now makes sense, and a carbon tax is the simplest, most effective, and least costly way to do this. At the same time, a carbon tax would provide substantial new revenues which may be badly needed, given historically high debt-to-GDP levels, pressures on social security and medical budgets, and calls to reform taxes on personal and corporate income. This book is about the practicalities of introducing a carbon tax, set against the broader fiscal context. It consists of thirteen chapters, written by leading experts, covering the full range of issues policymakers would need to understand, such as the revenue potential of a carbon tax, how the tax can be administered, the advantages of carbon taxes over other mitigation instruments and the environmental and macroeconomic impacts of the tax. A carbon tax can work in the United States. This volume shows how, by laying out sound design principles, opportunities for broader policy reforms, and feasible solutions to specific implementation challenges.
Author : Andrea Kramer
Publisher :
Page : 1030 pages
File Size : 29,16 MB
Release : 2010-12-09
Category : Law
ISBN :
Energy and Environmental Project Finance Law and Taxation: New Investment Techniques provides practitioners with a useful and comprehensive discussion of energy and environmental project finance as it is developing and where it is going in light of new legal and tax rules. This is the first time that internationally recognized lawyers and economists share their knowledge, expertise, and insights in this important and growing industry. Energy and Environmental Project Finance Law and Taxation examines cutting edge techniques and analyses the recent tax and legal developments coming out of Washington, all of which are revolutionizing the investment in and financing of energy and environmental projects. Written for practitioners and laymen alike, Energy and Environmental Project Finance Law and Taxation arms the reader with crucial knowledge about structuring and financing conventional, renewable, green financing, and alternative energy projects. It addresses carbon financing, green power, and traditional and new technologies, including nuclear power, wind, photovoltaic, solar, geothermal, biomass, and the new generation of nuclear power. This book also addresses the risks involved in structuring and financing these new technologies; ways to hedge these risks; and how to monetize the tax credits available for renewable energy projects.
Author : National Research Council (U.S.). Committee on Energy Taxation
Publisher :
Page : 116 pages
File Size : 45,52 MB
Release : 1980
Category : Energy policy
ISBN :
Author : OECD
Publisher : OECD Publishing
Page : 259 pages
File Size : 37,7 MB
Release : 2013-01-28
Category :
ISBN : 9264183930
This publication provides the first systematic statistics of effective energy tax rates – on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne of CO2 emissions.
Author : Robert Carroll
Publisher : Rowman & Littlefield
Page : 224 pages
File Size : 49,22 MB
Release : 2012
Category : Business & Economics
ISBN : 0844743941
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher :
Page : 20 pages
File Size : 43,93 MB
Release : 1976
Category : Revenue
ISBN :
Author : OECD
Publisher : OECD Publishing
Page : 58 pages
File Size : 44,84 MB
Release : 2018-02-14
Category :
ISBN : 9264289631
This report measures the magnitude and coverage of taxes on energy use (energy and carbon taxes) in 42 OECD and G20 countries, representing approximately 80% of global energy use and CO2-emissions associated with energy use.
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 26,99 MB
Release : 2015-06-25
Category :
ISBN : 9264232338
This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries; together, they cover 80% of global energy use.
