Taxing Energy Use

Taxing Energy Use

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Author(s):
OECD
Publication Date :
28 Jan 2013
Pages :
256
ISBN :
9789264183933 (PDF) ; 9789264181250 (print)
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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    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.

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    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.

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    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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      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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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/australia_9789264183933-5-en
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      Australia

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

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        http://oecd.metastore.ingenta.com/content/2313021ec006.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/austria_9789264183933-6-en
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      Austria

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

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        http://oecd.metastore.ingenta.com/content/2313021ec007.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/belgium_9789264183933-7-en
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      Belgium

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

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        http://oecd.metastore.ingenta.com/content/2313021ec008.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/canada_9789264183933-8-en
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      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).

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      Chile

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

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        http://oecd.metastore.ingenta.com/content/2313021ec010.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/czech-republic_9789264183933-10-en
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      Czech Republic

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

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        http://oecd.metastore.ingenta.com/content/2313021ec011.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/denmark_9789264183933-11-en
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      Denmark

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

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        http://oecd.metastore.ingenta.com/content/2313021ec012.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/estonia_9789264183933-12-en
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      Estonia

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

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        http://oecd.metastore.ingenta.com/content/2313021ec013.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/finland_9789264183933-13-en
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      Finland

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

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        http://oecd.metastore.ingenta.com/content/2313021ec014.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/france_9789264183933-14-en
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      France

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

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        http://oecd.metastore.ingenta.com/content/2313021ec015.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/germany_9789264183933-15-en
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      Germany

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

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        http://oecd.metastore.ingenta.com/content/2313021ec016.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/greece_9789264183933-16-en
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      Greece

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

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        http://oecd.metastore.ingenta.com/content/2313021ec017.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/hungary_9789264183933-17-en
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      Hungary

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

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        http://oecd.metastore.ingenta.com/content/2313021ec018.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/iceland_9789264183933-18-en
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      Iceland

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

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        http://oecd.metastore.ingenta.com/content/2313021ec019.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/ireland_9789264183933-19-en
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      Ireland

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

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        http://oecd.metastore.ingenta.com/content/2313021ec020.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/israel_9789264183933-20-en
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      Israel

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

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        http://oecd.metastore.ingenta.com/content/2313021ec021.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/italy_9789264183933-21-en
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      Italy

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

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        http://oecd.metastore.ingenta.com/content/2313021ec022.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/japan_9789264183933-22-en
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      Japan

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

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        http://oecd.metastore.ingenta.com/content/2313021ec023.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/korea_9789264183933-23-en
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      Korea

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

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        http://oecd.metastore.ingenta.com/content/2313021ec024.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/luxembourg_9789264183933-24-en
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      Luxembourg

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

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        http://oecd.metastore.ingenta.com/content/2313021ec025.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/mexico_9789264183933-25-en
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      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.

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        http://oecd.metastore.ingenta.com/content/2313021ec026.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/netherlands_9789264183933-26-en
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      Netherlands

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

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        http://oecd.metastore.ingenta.com/content/2313021ec027.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/new-zealand_9789264183933-27-en
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      New Zealand

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

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        http://oecd.metastore.ingenta.com/content/2313021ec028.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/norway_9789264183933-28-en
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      Norway

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

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        http://oecd.metastore.ingenta.com/content/2313021ec029.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/poland_9789264183933-29-en
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      Poland

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

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        http://oecd.metastore.ingenta.com/content/2313021ec030.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/portugal_9789264183933-30-en
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      Portugal

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

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        http://oecd.metastore.ingenta.com/content/2313021ec031.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/slovak-republic_9789264183933-31-en
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      Slovak Republic

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

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        http://oecd.metastore.ingenta.com/content/2313021ec032.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/slovenia_9789264183933-32-en
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      Slovenia

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

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        http://oecd.metastore.ingenta.com/content/2313021ec033.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/spain_9789264183933-33-en
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      Spain

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

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313021ec034.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/sweden_9789264183933-34-en
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      Sweden

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

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        http://oecd.metastore.ingenta.com/content/2313021ec035.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/switzerland_9789264183933-35-en
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      Switzerland

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

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        http://oecd.metastore.ingenta.com/content/2313021ec036.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/turkey_9789264183933-36-en
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      Turkey

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

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        http://oecd.metastore.ingenta.com/content/2313021ec037.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/united-kingdom_9789264183933-37-en
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      United Kingdom

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

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        http://oecd.metastore.ingenta.com/content/2313021ec038.pdf
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      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use/united-states_9789264183933-38-en
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      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).

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        http://oecd.metastore.ingenta.com/content/2313021ec039.pdf
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      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.

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        http://oecd.metastore.ingenta.com/content/2313021ec040.pdf
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      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.

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        http://oecd.metastore.ingenta.com/content/2313021ec041.pdf
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      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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