Taxation is one of the significant phenomena in any economy as it not only generates revenues for existing government, but also serves as a fiscal tool and stabilization policy. One of the main types of taxation is the petroleum tax which accounts for more than 30% of revenue for developed countries and more than 85% for developing economies. This work focuses on petroleum producing giants in ...

This paper provides a comprehensive overview of the main tax incentives used in the EU-27 member states (MSs) to promote green electricity. Sixteen MSs use tax incentives to promote green electricity simultaneously with other promotion measures, especially quota obligations and price regulation. However, not all available technologies are promoted. For example, six MSs (Germany, Romania, Slovak...

a r t i c l e i n f o JEL classification: D58 H21 H23 Q38 Q58 Keywords: Resource tax reform Energy CGE model SAM price model China's resource tax reform, beginning with Xinjiang as a pilot area in June 2010, marked a new stage in the progression of China's resource tax system. Based on the 2007 social accounting matrix (SAM) for Xinjiang, constructed by ourselves, this paper takes a regional pe...

This paper assesses the impact of French policies for residential space-heating energy consumption, both enacted (tax credits for the purchase of energy efficient durables, soft loans for retrofitting actions, stringent building codes) and anticipated (carbon tax, retrofitting obligation). It uses a hybrid energy-economy model incorporating specific features of energy conservation, notably the ...

Federal, state and local governments use a variety of incentives to induce consumer adoption of hybrid-electric vehicles. We study the relative efficacy of state sales tax waivers, income tax credits and non-tax incentives and find that the type of tax incentive offered is as important as the value of the tax incentive. Conditional on value, we find that sales tax waivers are associated a seven...

The present study examined whether a high tax on high calorie dense foods effectively reduces the purchased calories of high energy dense foods in a web based supermarket, and whether this effect is moderated by budget and weight status. 306 participants purchased groceries in a web based supermarket, with an individualized budget based on what they normally spend. Results showed that relative ...

Although countries experiences on environmental taxation differ, discussions in New Zealand coincide with the recent announcement by the government of a new carbon tax and a new energy tax to be introduced before the first phase of the Kyoto protocol. This paper provides preliminary simulation results that may help answer some policy-related questions including the relative microand macrolevel ...

This paper aims to analyse the economy-wide implications of a carbon tax applied on the Chilean electricity generation sector. In order to analyse the macroeconomic impacts, both an energy sectorial model and a Dynamic Stochastic General Equilibrium model have been used. During the year 2014 a carbon tax of 5 US$/tCO2e was approved in Chile. This tax and its increases (10, 20, 30, 40 and 50 US$...