Sélectionner
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Glossary
Ajouter à ma sélection
