Taxing Energy Use 2018

Companion to the Taxing Energy Use Database

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Emissions from energy use cause environmental and health damages and they also contribute to climate change. By charging for these damages, taxes on energy use can reduce excessive emissions, while raising revenue that can be used to fund vital government services.

This report assesses the magnitude and coverage of taxes on energy use - carbon taxes and other specific taxes on energy use - in 2015, across different countries and selected country groups, six sectors and five main fuel groups. It also considers change in effective tax rates on energy use between 2012 and 2015. The analysis is based on the OECD’s Taxing Energy Use database, a unique dataset to compare coverage and magnitude of specific taxes on energy use across 42 OECD and G20 economies, which together represent approximately 80% of global energy use and CO2-emissions associated with energy use.



Taxing energy use: Introduction, scope and methodology

Effective tax rates on energy use translate statutory excise and carbon tax rates into rates per tonne of CO2 and per GJ. For the Taxing Energy Use publications and database, effective tax rates on energy use are calculated for 42 OECD and G20 economies, distinguishing the main economic sectors and fuels used. This chapter describes the motivation and scope for the measurement and analysis of effective tax rates on energy use and carbon emissions from energy use. It also provides an overview of the methodology used and the data feeding into the calculation of effective tax rates. Some methodological refinements introduced for the second vintage of the Taxing Energy Use database are outlined, too.


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