Taxing Energy Use
Hide / Show Abstract

Taxing Energy Use

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.

Click to Access: 
Publication Date :
28 Jan 2013
DOI :
10.1787/9789264183933-en
From chapter Taxing energy use in OECD countries Click to Access: 
 
Graph
 

Composition of energy use (left) and CO2 emissions from energy (right) in OECD countries by use You do not have access to this content

OECD
DOI :
10.1787/9789264183933-graph2-en
 
Click to Access:  Hide / Show