February 28, 2007
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Published July 1988 through June 1999
FROM VOLUME 7, NUMBER 9, SEPTEMBER 1994
REPORTS... ENERGY: ENERGY & CARBON TAXES
and Local Taxation: Energy Policy by Accident, $35, Aug.
1994. Order from Alliance to Save Energy Publications, 1725 K St.
NW, S. 509, Washington DC 20006.
Contrary to conventional wisdom, most state and local
governments tax energy far less than other goods and services.
They are missing a potential of $7 billion in taxes annually had
they imposed taxes on end-use energy products at the same rate as
their general sales tax. Many existing taxes and tax provisions
encourage energy consumption and the use of polluting energy
resources. Contains state-by-state comparisons of taxation and
laws, and other information.
Regulation and Energy Conservation (Discussion Paper No.
94-07), A.B. Jaffe, R.N. Stavins, 1994. Distributional and
Environmental Consequences of Taxes on Energy: A Partial
Equilibrium Model of U.S. Household Energy Demand (Discussion
Paper No. 94-19), H. Dowlatabadi, R.J. Kopp, F.T. Tschang, 1994
(RFF). Each costs $3.
and Carbon Taxes--Reform Options and Impacts, S. Terry Assoc.
et al., 1994, NZ$40. Available from R. Sapsford, Environ.
Ministry, POB 10-362, Wellington, New Zealand.
Examined the environmental and economic effects of shifting
from the current taxation pattern towards one based more on the
carbon or energy content of fuels. If some existing taxes were
replaced, CO2 emissions could be reduced and energy efficiency
could improve, with a small increase in GDP and employment. Only
the iron and steel industry would face contraction under the
model's 10-year period.
Taxes: Norwegian Experiences, Norway Environ. Ministry, 3
pp., 1993. Contact Norwegian Ministry of Environ., Myntgaten 2,
POB 8013, Dep., N-0030 Oslo, Norway.
Submitted to the secretariat of the Intergovernmental
Negotiating Committee for a Framework Convention on Climate
Change. The Norwegian tax, introduced in Jan. 1991, is high
compared to that considered by the European Union. Its impact is
difficult to gauge; carbon emissions have declined in some
sectors and not others. But the negative effects on Norwegian
industry in the Ministry's view have not been dramatic even in
the short term.
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