Taxing Energy Use

Taxing Energy Use

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Anglais
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Auteur(s):
OCDE
Date de publication :
28 jan 2013
Pages :
256
ISBN :
9789264183933 (PDF) ; 9789264181250 (imprimé)
DOI :
10.1787/9789264183933-en

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The taxation of different sources and uses of energy (particularly those that give rise to emissions of greenhouse gases) will play a key role in governments’ efforts to mitigate the scale of global warming and climate change. At present, effective tax rates vary widely across different sources and uses of energy within countries, as well as across countries. This publication provides the first systematic statistics of such effective 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. These statistics and maps should be an invaluable tool for policymakers, analysts and researchers considering both domestic fiscal reform in response to climate change and other environmental challenges (e.g. to achieve emissions reductions targets most cost-effectively) and wider international responses.

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  • Cliquez pour accéder:  Foreword

    Energy generation, distribution and use is critical to modern economies, both as an input to industrial production and as an important element of consumer spending. At the same time, current patterns of energy generation and use contribute significantly to environmental problems such as climate change and air pollution.

  • Cliquez pour accéder:  Acknowledgements

    This report was prepared by staff of the OECD’s Centre forTax Policy and Administration (CTPA) under the guidance of James Greene. The principal authors were Michelle Harding, Alastair Thomas, Chiara Martini (of the University of Roma Tre, who held the 2011-12 Alessandro Di Battista Fellowship in the CTPA) and James Greene. The underlying spreadsheet models were designed by Michelle Harding. An important authoring contribution was also made by Maria Grazia Pazienza of the University of Florence, who was a Visiting Research Scholar in the CTPA in 2012.

  • Cliquez pour accéder:  Executive summary

    Energy use is a critical component of modern economies: it is a key input to production and an important element of consumer spending. However, many forms of energy – particularly fossil fuels – also contribute to significant environmental problems, such as climate change and local air pollution. The taxation of energy is a key policy instrument that, whether intended or not, has a significant impact on energy prices, energy usage and the resulting environmental impacts.

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  • Ouvrir / Fermer Cacher / Voir les abstracts Overview

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    • Cliquez pour accéder:  Taxing energy use in OECD countries

      Energy use is a critical component of modern economies. It is a central ingredient in industrial and commercial production and in consumer consumption. Many forms of energy use, however, also contribute to significant environmental problems, such as climate change and air pollution.

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  • Ouvrir / Fermer Cacher / Voir les abstracts Country profiles

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    • Cliquez pour accéder:  Australia

      map the use and taxation of energy in Australia on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Austria

      map the use and taxation of energy in Austria on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Belgium

      map the use and taxation of energy in Belgium on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Canada

      map the use and taxation of energy in Canada on the basis of energy content and carbon content, respectively. In addition to showing the tax base and tax rates as the federal level, to illustrate the important role of provincial taxation, combined and federal and provincial tax rates are shown for the four most populous provinces (Alberta, British Columbia, Ontario and Quebec).

    • Cliquez pour accéder:  Chile

      map the use and taxation of energy in Chile on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Czech Republic

      map the use and taxation of energy in the Czech Republic on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Denmark

      map the use and taxation of energy in Denmark on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Estonia

      map the use and taxation of energy in Estonia on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Finland

      map energy taxes in Finland on an energy content and a carbon content basis respectively.

    • Cliquez pour accéder:  France

      map the use and taxation of energy in France on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Germany

      map the use and taxation of energy in Germany on the basis of energy content and carbon content, respectively

    • Cliquez pour accéder:  Greece

      map the use and taxation of energy in Greece on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Hungary

      map the use and taxation of energy in Hungary on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Iceland

      map the use and taxation of energy in Iceland on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Ireland

      map the use and taxation of energy in Ireland on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Israel

      map the use and taxation of energy in Israel on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Italy

      map the use and taxation of energy in Italy on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Japan

      map the use and taxation of energy in Japan on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Korea

      map the use and taxation of energy in Korea on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Luxembourg

      map the energy taxes in Luxembourg on an energy content and a carbon content basis respectively.

    • Cliquez pour accéder:  Mexico

      map the energy taxes in Mexico on an energy content and a carbon content basis, respectively. Neither of these principal maps include the variable component of the Impuesto Especial sobre Producción y Servicios (IEPS, see below) which can act as either a tax or subsidy on gasoline and diesel consumption. The overall IEPS rate (whether positive or negative) is illustrated separately in , on an energy content and a carbon content basis.

    • Cliquez pour accéder:  Netherlands

      map the use and taxation of energy in the Netherlands on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  New Zealand

      map the use and taxation of energy in New Zealand on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Norway

      map the use and taxation of energy in Norway on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Poland

      map the use and taxation of energy in Poland on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Portugal

      map the use and taxation of energy in Portugal on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Slovak Republic

      map the use and taxation of energy in the Slovak Republic on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Slovenia

      map the use and taxation of energy in Slovenia on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Spain

      map the use and taxation of energy in Spain on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Sweden

      map the use and taxation of energy in Sweden on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Switzerland

      map the use and taxation of energy in Switzerland on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  Turkey

      map the use and taxation of energy in Turkey on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  United Kingdom

      map the use and taxation of energy in the United Kingdom on the basis of energy content and carbon content, respectively.

    • Cliquez pour accéder:  United States

      map the use and taxation of energy in the United States on the basis of energy content and carbon content, respectively. In addition to showing the tax base and tax rates at the federal level, to illustrate the important role of state taxation, combined federal and state tax rates are shown for selected large states (California, Pennsylvania and Texas).

    • Cliquez pour accéder:  Bibliography

      European Commission (2012), Excise Duty Tables, Part II: Energy Products and Electricity. Available at: http://ec.europa.eu/taxation_customs/taxation/excise_duties/energy_products/rates/index_en.htm.

    • Cliquez pour accéder:  Methodology and data sources

      The maps show the composition of energy use in each country covered and the effective rate of tax on various segments of energy use. Both energy use and tax rates are shown alternately in terms of energy content and carbon content.

    • Cliquez pour accéder:  Effective tax rate overview by country

      Note: Figures are based on energy consumption data for 2009 from IEA (2011a) and statutory tax rates as of 1 April 2012 (unless otherwise indicated).

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