Download or read book Taxing Energy Use 2019 Using Taxes for Climate Action written by OECD and published by OECD Publishing. This book was released on 2019-10-15 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Energy Use (TEU) 2019 presents a snapshot of where countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better. The report contains new and original data on energy and carbon taxes in OECD and G20 countries, and in international aviation and maritime transport.
Download or read book Taxing Energy written by International Energy Agency. Economic Analysis Division and published by . This book was released on 1993 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study describing energy tax regimes of selected OECD countries to discover why and how energy is taxed. Country case studies include Australia, Denmark, Germany, Japan, USA. It highlights issues faced by governments considering new energy taxes as a way to affect energy consumption and energy-related pollution.
Download or read book Taxing Energy Use written by Organisation for Economic Co-operation and Development and published by Organization for Economic Co-Operation & Developme. This book was released on 2013-02-19 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides the first systematic comparative analysis of the structure and level of energy taxes in OECD countries. It presents effective tax rates in terms of both energy content and carbon emissions for the full range of energy sources and uses in each country, along with reported tax expenditures, the size of the relevant tax base in each case, and an illustration of the revenues raised or foregone. The analysis illustrates substantial differences, both across and within countries, in the tax treatment of different forms, uses and users of energy. Tax rate differentials across energy products that are used for the same or similar products lack an obvious rationale and suggest an opportunity for countries to reform their energy tax systems to achieve environmental, economic and social policy goals.
Download or read book Energy Taxation written by National Research Council (U.S.). Committee on Energy Taxation and published by . This book was released on 1980 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Energy Use A Graphical Analysis written by OECD and published by OECD Publishing. This book was released on 2013-01-28 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides the first systematic statistics of effective energy 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.
Download or read book Energy and Environmental Project Finance Law and Taxation written by Andrea Kramer and published by . This book was released on 2010-12-09 with total page 1030 pages. Available in PDF, EPUB and Kindle. Book excerpt: Energy and Environmental Project Finance Law and Taxation: New Investment Techniques provides practitioners with a useful and comprehensive discussion of energy and environmental project finance as it is developing and where it is going in light of new legal and tax rules. This is the first time that internationally recognized lawyers and economists share their knowledge, expertise, and insights in this important and growing industry. Energy and Environmental Project Finance Law and Taxation examines cutting edge techniques and analyses the recent tax and legal developments coming out of Washington, all of which are revolutionizing the investment in and financing of energy and environmental projects. Written for practitioners and laymen alike, Energy and Environmental Project Finance Law and Taxation arms the reader with crucial knowledge about structuring and financing conventional, renewable, green financing, and alternative energy projects. It addresses carbon financing, green power, and traditional and new technologies, including nuclear power, wind, photovoltaic, solar, geothermal, biomass, and the new generation of nuclear power. This book also addresses the risks involved in structuring and financing these new technologies; ways to hedge these risks; and how to monetize the tax credits available for renewable energy projects.
Download or read book Energy Taxation written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1974 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Energy in the United States written by and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: At a time of deep national concern about both the adequacy of the U.S. energy supply and how much cleaner it can become, the question of how the U.S. tax code influences investment in energy generation is a crucial one. This report offers a comprehensive overview of the energy-related provisions of the U.S. tax code and their estimated impact on tax revenues. More important, this report indicates where the U.S. tax regime as a whole is likely to direct energy investment. The term for such an overall measure is the "effective" tax rate -- that is, the total effect of the tax code on investors trying to decide into which part of the energy industry to put an additional dollar. This paper builds on other work on effective tax rates by including in its analysis production and investment tax credits appearing in the code as well as depletion allowances reserved for the petroleum and gas sectors. It also considers energy-specific tax provisions that most previous analyses have not taken into account. By providing more detailed disaggregated estimates than its predecessors, it is able to permit clearer and broader comparisons of the tax code's effects on investment in different fuels. The present analysis has determined that a major shift has occurred since the time, not so long ago, when the tax code encouraged domestic oil and coal investment above all other kinds. The subsidy for fossil fuels has dropped from over 60 percent in 1997 to under 50 percent in 2007. The subsidy for renewable energy and conservation has risen from just under 40 percent to over 50 percent in the same period. The current tax code, especially since enactment of the Energy Policy Act of 2005, strongly encourages investment in nuclear, wind, and solar power, which enjoy tax subsidies ranging from nearly 100 percent, for nuclear, to more than 200 percent, for solar. In other words, tax subsidies for these forms of energy generation are sufficiently generous that investors may use them to offset tax liabilities for capital gains and income derived from non-energy investments. It is worth noting that wind capacity, a highly tax-favored source of energy, grew by nearly 50 percent in 2007 and accounted for one-third of all new electrical capacity added in that year. Independent oil companies that are able to use percentage depletion to the fullest extent have also received significant tax benefits at the margin. Still, the positive impact of these tax subsidies is to some extent vitiated by the code's relatively ungenerous treatment of investment in the electric grid, which carries electricity produced by any type of energy source to businesses and households. Given the great distance of the steadiest sources of wind and solar power from the largest energy consumers, the economics of these cleaner sources depend on the further development of high-voltage transmission lines and other features of the grid. Yet the code continues to tax income realized from investments in high-voltage power transmission lines more heavily than capital gains or most ordinary income.
Download or read book US Energy Tax Policy written by Gilbert E. Metcalf and published by Cambridge University Press. This book was released on 2010-12-06 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States face enormous challenges in the energy area. Climate change, biofuels policy, energy security and environmental degradation are all intimately bound up with energy production and consumption. Historically, the federal government has relied on tax subsidies to effect energy policy. With mounting federal deficits, policymakers and advocates are increasingly calling for a rethinking of our energy tax policy. How can the federal tax code strengthen environmental policy and reduce security concerns in the area of energy? The authors tackle such difficult problems as climate change, efficient taxation of oil and gas, and optimal oil tax policy in a world with OPEC oil producers dominating world oil supply. This volume presents a number of innovative policy suggestions backed by sophisticated and cutting-edge research carried out by leading scholars in the area of energy taxation.
Download or read book Taxing Energy Use 2018 Companion to the Taxing Energy Use Database written by OECD and published by OECD Publishing. This book was released on 2018-02-14 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report measures the magnitude and coverage of taxes on energy use (energy and carbon taxes) in 42 OECD and G20 countries, representing approximately 80% of global energy use and CO2-emissions associated with energy use.
Download or read book Your Federal Income Tax for Individuals written by United States. Internal Revenue Service and published by . This book was released on 1996 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Energy Tax Options written by United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation and published by . This book was released on 1982 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Energy Program Tax on industrial use of oil and natural gas written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1977 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Energy Tax Incentives written by United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation and published by . This book was released on 1991 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxes on Energy Consumption written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1982 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Miscellaneous Energy Tax Bills written by United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation and published by . This book was released on 1981 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Basis of Assets written by United States. Internal Revenue Service and published by . This book was released on with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
