Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels

Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels You do not have access to this content

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Auteur(s):
OCDE
Date de publication :
02 jan 2012
Pages :
368
ISBN :
9789264128736 (PDF) ; 9789264128729 (imprimé)
DOI :
10.1787/9789264128736-en

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This publication provides preliminary, quantitative estimates of direct budgetary support and tax expenditures supporting the production or consumption of fossil fuels in selected OECD member countries. The information has been compiled as part of the OECD’s programme of work to develop a better understanding of environmentally harmful subsidies (EHS). It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. It is also intended to inform the ongoing efforts of G20 nations to reform fossil-fuel subsidies.

For each of the 24 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption.

Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.

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    Foreword
    The recovery of the world economy from the worst economic crisis of our lifetimes remains fragile. In the meantime, the room for policy manoeuvres is increasingly limited, especially in more advanced economies. In this context, structural reforms are essential to stimulate growth and employment. There are very few quick wins though. One of them is the removal of inefficient subsidies.
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    Executive summary
    The global economic crisis is not yet over. With increasing understanding of the risks of climate change, countries are struggling at home and internationally to find cost-effective measures to reduce their greenhouse-gas emissions. Policy makers are faced with having to deal with a multitude of challenges at once: nourishing growth while encouraging it to become more "green"; preventing high unemployment rates from becoming entrenched; reducing government deficits; and managing global imbalances. Implementing growth-friendly fiscal structures and public spending patterns is critical to reducing imbalances and stimulating growth.
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    Introduction
    This chapter describes the coverage, method and data sources used in compiling the country information contained in the Inventory. It also discusses the way in which this information should be interpreted, with particular attention being devoted to the concept of tax expenditures given the latter’s relative importance for the report. A distinction is made among tax expenditures based on whether they relate to the consumption of fossil fuels, to the use of fossil fuels as inputs to production, or to the production of fossil fuels. Measurement issues are also discussed, in particular the role of tax benchmarks and the importance of the broader tax system in understanding the meaning of tax-expenditure estimates.
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    Australia
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Australia. An overview of Australia’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Belgium
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Belgium. An overview of Belgium’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Canada
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Canada. An overview of Canada’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Chile
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Chile. An overview of Chile’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    France
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in France. An overview of France’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Germany
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Germany. An overview of Germany’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Hungary
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Hungary. An overview of Hungary’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Iceland
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Iceland. An overview of Iceland’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Ireland
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Ireland. An overview of Ireland’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Israel
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Israel. An overview of Israel’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Italy
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Italy. An overview of Italy’s energy economy is first given to place the measures listed into context. A datadocumentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Japan
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Japan. An overview of Japan’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Korea
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Korea. An overview of Korea’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Luxembourg
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Luxembourg. An overview of Luxembourg’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Mexico
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Mexico. An overview of Mexico’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Netherlands
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in the Netherlands. An overview of the Netherland’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    New Zealand
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in New Zealand. An overview of New Zealand’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Norway
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Norway. An overview of Noway’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Poland
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Poland. An overview of Poland’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Spain
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Spain. An overview of Spain’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Sweden
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Sweden. An overview of Sweden’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Turkey
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in Turkey. An overview of Turkey’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    United Kingdom
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in the United Kingdom. An overview of the United Kingdom’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    United States
    This chapter identifies, documents, and provides estimates of the various budgetary transfers and tax expenditures that relate to the production or use of fossil fuels in the United States. An overview of the United States’s energy economy is first given to place the measures listed into context. A data-documentation section then describes those measures in a systematic way. Whenever possible, the description details a measure’s formal beneficiary, its eligibility criteria and functioning, and the fuels whose production or use stand to benefit from the measure. The chapter ends with a set of charts and tables that provide, subject to availability, quantitative information and estimates for the various measures listed.
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    Glossary
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