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Journal articles on the topic 'Energy tax'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Strobel, Caroline D. "Energy tax provisions." Journal of Corporate Accounting & Finance 20, no. 6 (2009): 101–3. http://dx.doi.org/10.1002/jcaf.20536.

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2

Saveyn, Bert, and Stef Proost. "Energy-Tax Reform with Vertical Tax Externalities." FinanzArchiv 64, no. 1 (2008): 63. http://dx.doi.org/10.1628/001522108x312078.

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3

Carlson, Curtis, and Gilbert E. Metcalf. "Energy Tax Incentives and the Alternative Minimum Tax." National Tax Journal 61, no. 3 (2008): 477–91. http://dx.doi.org/10.17310/ntj.2008.3.08.

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4

Raponi, Donato. "CO2 /Energy Tax Proposal." EC Tax Review 4, Issue 3 (1995): 161–62. http://dx.doi.org/10.54648/ecta1995025.

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5

Kałążny, Adam, and Wojciech Morawski. "Taxation of Assets Used to Generate Energy—In the Context of the Transformation of the Polish Energy Sector from Coal Energy to Low-Emission Energy." Energies 14, no. 15 (2021): 4587. http://dx.doi.org/10.3390/en14154587.

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(1) Background—The aim of this paper was to indicate whether the taxation of facilities related to renewable or low-emission energy differed significantly from that of facilities generating electricity from coal. (2) Methods—The research was conducted using a descriptive method, and because of the legal nature of the article, a crucial role was played by the dogmatic method. (3) Results—The thesis according to which only the “construction part” is subject to the property tax is the result of many years of disputes between the taxpayers and the tax authorities. In practice, it is difficult to c

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Bahetta, Soufiyan, Nabil Dahhou, and Rachid Hasnaoui. "Comparative effectiveness of environmental regulation instruments: Case of the Moroccan electricity mix." AIMS Energy 9, no. 5 (2021): 1097–112. http://dx.doi.org/10.3934/energy.2021050.

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<abstract> <p>Fossil fuels dominate the electricity mix of Morocco, the country is placing renewable energy at the heart of its energy strategy, to improve the security of supply and ensure environmental sustainability. However, the penetration of renewable energy technologies (RET) in the Moroccan electricity mix remains low due to an excess of investment in conventional energy technologies. This study first explores the characteristics of the Moroccan electricity mix before studying the dynamic effects of environmental regulatory instruments, in particular the carbon tax and the

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7

Metcalf, Gilbert E. "Federal Tax Policy Towards Energy." Tax Policy and the Economy 21 (January 2007): 145–84. http://dx.doi.org/10.1086/tpe.21.20061917.

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8

Nan, Gehuang D. "An energy Btu tax alternative." Resource and Energy Economics 17, no. 3 (1995): 291–305. http://dx.doi.org/10.1016/0928-7655(94)00027-h.

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9

Barker, Terry, Susan Baylis, and Peter Madsen. "A UK carbon/energy tax." Energy Policy 21, no. 3 (1993): 296–308. http://dx.doi.org/10.1016/0301-4215(93)90251-a.

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10

O’Neill, Paul H. "A Federal Tax on Energy." Journal of the Air & Waste Management Association 40, no. 9 (1990): 1243–44. http://dx.doi.org/10.1080/10473289.1990.10466774.

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11

Clevenger, Caroline M., Moatassem Abdallah, and Jayapradha Madhavan. "ANALYZING TAX CREDITS FOR RESIDENTIAL ENERGY EFFICIENCY USING ENERGY MODELING." Journal of Green Building 13, no. 1 (2018): 83–94. http://dx.doi.org/10.3992/1943-4618.13.1.83.

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From roughly 2013 to 2016, ten building product categories related to residential energy efficiency were eligible for United States ENERGY STAR Federal Tax Credits. In general, the objective of residential energy-efficiency tax credits is to encourage individuals to increase residential energy-efficiency investments and invest in properties that generate renewable energy. This research analyses eight of the available tax credit categories for four climatic zones and recommends packages based on low Life Cycle Cost and low First Cost for the eligible ENERGY STAR products. An experiment was cond

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12

Emmanuel, Obiora Nwakeze, Oshiole Samuel, and Onwuliri Okechukwu. "Tax Gap Assessment Between Oil-Tax and Non-Oil-Tax Revenue in Nigeria: Practical Measures for Trimming the Tax Gap in Non-Oil Tax." European Journal of Theoretical and Applied Sciences 1, no. 4 (2023): 162–73. https://doi.org/10.59324/ejtas.2023.1(4).17.

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Oil is inarguably a non-renewable source of energy. Thus, some day somehow it would run out and run dry. Nigeria is found to be one of the countries of the world that over-rely on oil-tax revenue, against the non-oil tax revenue. However, to gain research evidence into this, the study embarked on the assessment of their tax gap, to determine which reported a wider or severer tax gap. Ex-post facto design was the research design deployed since quantitative data are already available, and obtained from Federal Inland Revenue Service, Nigeria. Regression statistics (applied with the aid of SPSS,

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13

Gago, Alberto, and Xavier Labandeira. "A Panorama on Energy Taxes amd Green Tax Reforms." Revista Hacienda Pública Española 208, no. 1 (2014): 145–90. http://dx.doi.org/10.7866/hpe-rpe.14.1.5.

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14

He, Pinglin, Lu Chen, Xiaonan Zou, Shufeng Li, Huayu Shen, and Jianhui Jian. "Energy Taxes, Carbon Dioxide Emissions, Energy Consumption and Economic Consequences: A Comparative Study of Nordic and G7 Countries." Sustainability 11, no. 21 (2019): 6100. http://dx.doi.org/10.3390/su11216100.

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Based on a panel ARDL (AutoRegressive Distributed Lag) model, this paper investigates the environmental and economic consequences of energy tax levied in the four Nordic countries and the G7 countries from 1994 to 2016. Based on the double dividend theory of environmental tax, this paper investigates five variables: energy tax, energy consumption per unit of GDP, income tax, profit tax and capital gains tax, carbon dioxide intensity and fossil fuel burning ratio. A panel ARDL model is established to empirically test the relationship between energy tax and other variables. Experiments show that

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15

Maulidiah, Arnisa, and Helmy Aulia Rachman. "Pengaruh Good Corporate Governance, Profitabilitas, Dan Likuiditas Terhadap Penghindaran Pajak." Telaah Ilmiah Akuntansi dan Perpajakan 2, no. 3 (2024): 399–414. https://doi.org/10.21776/tiara.2024.2.3.126.

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This study examines the effect of good corporate governance, profitability, and liquidity on the tax avoidance of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This study consists of 5 independent variables (audit committee, independent board of commissioners, institutional ownership, profitability, and liquidity) as well as 1 dependent variable (tax avoidance). Tax avoidance in this study is measured by the Current Effective Tax Rate (CuETR). The objects in this study consist of 21 companies or 63 samples obtained through the Indonesia Stock Exchange (IDX)

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16

Turhan, Cihan, and Burcu Turhan. "Financial and Tax Incentives in Energy-Efficient Buildings: A Comparative View of Türkiye and the World." ZeroBuild Journal (ZBJ) 03, no. 01 (2025): 22–40. https://doi.org/10.5281/zenodo.14758301.

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As global concerns about climate change and environmental sustainability intensify, the energy-efficient building construction sector has emerged as a key focus for reducing greenhouse gas emissions and resource energy consumption. On the other hand, tax incentives have proven to be effective tools in promoting energy-efficient building practices, while encouraging developers, investors, and property owners to adopt sustainable construction techniques incorporating with energy-efficient technologies. To this aim, this paper reviews tax incentives for energy-efficient buildings in Türkiye

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17

Davis, Peadar, Michael J. McCord, William McCluskey, Erin Montgomery, Martin Haran, and John McCord. "Is energy performance too taxing?" Journal of European Real Estate Research 10, no. 2 (2017): 124–48. http://dx.doi.org/10.1108/jerer-06-2016-0023.

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Purpose Buildings contribute significantly to CO2 production. They are also subject to considerable taxation based on value. Analysis shows that while similar attributes contribute to both value and CO2 production, there is only a loose relationship between the two. If we wish to use taxation to affect policy change (drive energy efficiency behaviour), we are unlikely to achieve this using only the current tax base (value), or by increasing the tax take off this current tax base (unlike extra taxation of cigarettes to discourage smoking, for example). Taxation of buildings on the basis of ener

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18

Iqbal, M., Sujianto Sujianto, Erdianto Erdianto, and Daeng Ayub. "Enhancing Tax Compliance in the Energy Sector: PLS-SEM Analysis of Tax Administration Strategies." International Journal of Energy Economics and Policy 13, no. 6 (2023): 504–10. http://dx.doi.org/10.32479/ijeep.14623.

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The energy sector often constitutes a significant portion of a country's gross domestic product (GDP). It includes industries related to oil, gas, electricity, and renewable energy sources. The size of this sector means that it has a substantial economic impact, contributing to overall economic growth and, in turn, increasing tax revenue. In the context of revenue generation challenges faced by tax authorities, this research explores the pivotal role of tax administration strategies in enhancing tax compliance within the energy sector. Employing a quantitative research methodology with a surve

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19

Nakano, Satoshi, and Ayu Washizu. "A Study on Energy Tax Reform for Carbon Pricing Using an Input-Output Table for the Analysis of a Next-Generation Energy System." Energies 15, no. 6 (2022): 2162. http://dx.doi.org/10.3390/en15062162.

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Carbon pricing, such as a carbon tax, is an invisible hand that leads to the construction of a sustainable low-carbon society, and precise analysis of the impact of carbon pricing on each sector of the economy is indispensable for its design. In this study, an equilibrium price model based on the 2015 input-output table was used for the analysis of next-generation energy systems (2015 IONGES) and the effect of the introduction of a carbon tax on the price of the industrial sector was assessed. Based on the existing energy-related tax system in Japan, the introduction of a carbon tax is regarde

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20

Ma, Jian, Yang Song, and Liu He Ji. "Benefits Analysis of Energy Tax Reform." Advanced Materials Research 986-987 (July 2014): 251–54. http://dx.doi.org/10.4028/www.scientific.net/amr.986-987.251.

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Sustainable economic growth of a country needs support from energy industry. The limitation and environmental problems caused by energy makes the governments to re-examine their energy strategies. As an important tool for national macro-control, tax policy has an irreplaceable role on the promotion of conventional energy conservation, sustainable use and introduction of new energy sources. More and more theories and practices have proved that the energy tax is beneficial to conservation and utilization of energy. At present, China has yet to levy a special energy tax. There are many problems i

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21

Martínková, Lenka. "Electricity tax and renewable energy resources." Český finanční a účetní časopis 2016, no. 2 (2016): 73–91. http://dx.doi.org/10.18267/j.cfuc.475.

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22

LONG, JANICE. "House adjourns with energy, tax actions." Chemical & Engineering News 70, no. 41 (1992): 9. http://dx.doi.org/10.1021/cen-v070n041.p009.

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23

Walsh, Michael J. "Energy tax credits and housing improvement." Energy Economics 11, no. 4 (1989): 275–84. http://dx.doi.org/10.1016/0140-9883(89)90043-1.

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24

Nwakeze, Emmanuel Obiora, Samuel Oshiole, and Okechukwu Onwuliri. "Tax Gap Assessment Between Oil-Tax and Non-Oil-Tax Revenue in Nigeria: Practical Measures for Trimming the Tax Gap in Non-Oil Tax." European Journal of Theoretical and Applied Sciences 1, no. 4 (2023): 162–73. http://dx.doi.org/10.59324/ejtas.2023.1(4).17.

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Oil is inarguably a non-renewable source of energy. Thus, some day somehow it would run out and run dry. Nigeria is found to be one of the countries of the world that over-rely on oil-tax revenue, against the non-oil tax revenue. However, to gain research evidence into this, the study embarked on the assessment of their tax gap, to determine which reported a wider or severer tax gap. Ex-post facto design was the research design deployed since quantitative data are already available, and obtained from Federal Inland Revenue Service, Nigeria. Regression statistics (applied with the aid of SPSS,

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25

Christoffersen, Henrik, and Gert Tinggaard Svendsen. "Bureaucratic Tax-Seeking: The Danish Waste Tax." Energy & Environment 13, no. 3 (2002): 355–66. http://dx.doi.org/10.1260/095830502320268223.

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We suggest that when individual ministries are able to add differentiated green taxation on top of traditional taxation, the result is over-taxation. This is so for two reasons. Firstly, budget maximisation leads to overwhelming fiscal pressure because bureaucracies are competing for resources just like fishermen or hunters (here named ‘bureaucratic tax-seeking’). Secondly, the absence of a strong and fully informed ‘troop leader’, i.e. overall budget co-ordinator, prevents the rational co-ordination of collective action. Taxing citizens or firms may then be likened to harvesting rents from a

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26

Ivanova, Olga, and Viacheslav Laptiev. "Tax incentives for innovation in the energy sector." Acta Innovations, no. 32 (July 1, 2019): 20–28. http://dx.doi.org/10.32933/actainnovations.32.3.

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The article considers the current issues of stimulating innovation in the energy sector and rational use of energy resources. A three-level system of problem-oriented management of human resources for stimulating innovation in the energy sector is proposed. The system considers the impact of the human factor on innovative development at the national, regional and enterprise levels. Also, the need to encourage enterprises to hire highly qualified specialists in the sphere of energy saving and energy efficiency is proven. The role of the tax policy in state regulation of the rational use of ener

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27

Der, Colena, and Edward Rowe. "Corporate Tax Planning: Making Sense of Canada's Clean Energy Investment Tax Credits." Canadian Tax Journal/Revue fiscale canadienne 72, no. 3 (2024): 723–47. http://dx.doi.org/10.32721/ctj.2024.72.3.ctp.

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To advance Canada's transition to a green economy, the federal government has introduced a number of tax incentives intended to help fund the capital cost of qualifying clean energy projects. This article discusses six new clean energy investment tax credits (ITCs), four of which were included in legislation enacted in June 2024. The authors outline the design elements of these clean energy ITCs and provide details of the terms and conditions that apply, or are proposed to apply, in each case.

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28

Sher, Jay. "The Wind Energy Production Tax Credit as an Alternative to a Carbon Tax." Policy Perspectives 20 (May 14, 2013): 93. http://dx.doi.org/10.4079/pp.v20i0.11787.

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This paper attempts to determine an optimal level for the wind energy production tax credit based on the carbon dioxide reduction potential of wind energy. The optimal level is calculated using a conservative value for the social cost of carbon and an upper bound for the carbon dioxide reduction potential of wind energy. Even under the most efficient wind energy operation conditions, the reduction in carbon dioxide is not substantial enough to warrant the current value of the production tax credit. Further study is needed to determine why it is so overvalued.

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Maxim, Maruf Rahman, and Kerstin Zander. "Green Tax Reform and Employment Double Dividend in Australia Should Australia Follow Europe’s Footsteps? A CGE Analysis." Margin: The Journal of Applied Economic Research 14, no. 4 (2020): 454–72. http://dx.doi.org/10.1177/0973801020953310.

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Australia has one of the highest per capita carbon emissions, and its energy sector contributes significantly to the country’s carbon emissions. Renewable energy and climate change call for a shift from fossil fuels to low-carbon technologies for energy production. Policies aiming to reduce carbon emissions are perceived by many people as leading to higher living costs, but changes in energy policies can also lead to economic gains in the presence of revenue recycling. This article applies a computable general equilibrium approach to study the effect of energy tax in the Australian economy. Fo

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30

Tyurina, Yuliya, Svetlana Frumina, Svetlana Demidova, Aidyn Kairbekuly, and Maria Kakaulina. "Estimation of Tax Expenditures Stimulating the Energy Sector Development and the Use of Alternative Energy Sources in OECD Countries." Energies 16, no. 6 (2023): 2652. http://dx.doi.org/10.3390/en16062652.

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The energy crisis caused by global structural changes in the economic sphere is the cause accelerating the energy transition based on the concept of sustainable development. This study is to test the hypothesis about the incentive effect of tax expenditures on alternative energy and energy conservation. The objects of empirical research are the EU, OECD countries, OECD partner countries and Russia from 2018–2020. The tools of scientific research are based on methods of economic–statistical and comparative analysis and expert judgments. The concept of tax expenditures in terms of decarbonizatio

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Sim, Stephen. "FINANCING ENERGY TRANSITION: THE NUTS AND BOLTS OFTAX EQUITY FINANCING IN THE U.S. RENEWABLE ENERGY LANDSCAPE AND ITS FUTURE OUTLOOK." Jurnal Paradigma Hukum Pembangunan 10, no. 1 (2025): 1–29. https://doi.org/10.25170/paradigma.v10i1.6634.

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Financing remains one of the biggest hurdles in the United States' transition to renewable energy, especially as clean energy projects often carry higher upfront costs than fossil fuels. To close this gap, developers rely heavily on government incentives like the Investment Tax Credit (ITC) and Production Tax Credit (PTC), often through tax equity financing structures. This paper explores how the Inflation Reduction Act 2022 has reshaped the renewable energy financing landscape, expanding access to tax credits, introducing transferability, and allowing more flexible funding models. It focuses

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Pereira, Alfredo M., and Rui M. Pereira. "Picking Our Environmental Battles: Removal of Harmful Subsidies or Carbon Taxation?" Journal of Economics and Public Finance 7, no. 2 (2021): p1. http://dx.doi.org/10.22158/jepf.v7n2p1.

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In this paper, we compare the effects of removing harmful fossil fuel subsidies with the replacement of the energy taxation by a carbon tax in Portugal. Since energy taxes focus on the energy content of the different energy products eliminating these provisions only brings their prices in line with their energy content. On the other hand, replacing the energy tax system with a tax on the emissions content of the energy products aligns the fossil fuel prices with their emissions content. We show that while replacing the energy with a carbon tax is a policy of a magnitude about eight times as la

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Du, Qiang, Yanan Dong, Jingtao Li, Yuelin Zhao, and Libiao Bai. "Assessing the Impacts of Carbon Tax and Improved Energy Efficiency on the Construction Industry: Based on CGE Model." Buildings 12, no. 12 (2022): 2252. http://dx.doi.org/10.3390/buildings12122252.

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The rapid development of energy consumption and carbon emissions in the construction industry poses an enormous and negative challenge for China’s energy and environment. While maintaining moderate economic growth, it is particularly important to realize energy conservation and carbon reduction. Carbon tax policy, a direct tool to reduce carbon emissions, can effectively alleviate the environmental issues caused by construction activities. However, relying solely on a single method is insufficient to handle the complicated circumstances of China’s construction industry. This study explores the

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34

Cremer, Helmuth, Firouz Gahvari, and Norbert Ladoux. "Energy Taxes and Oil Price Shocks." B.E. Journal of Economic Analysis & Policy 15, no. 2 (2015): 475–501. http://dx.doi.org/10.1515/bejeap-2014-0098.

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Abstract This paper examines if an energy price shock should be compensated by a reduction in energy taxes to mitigate its impact on consumer prices. It shows that the consumer price should not increase by as much as the producer price, implying a small reduction in the energy tax in dollars. The energy tax rate, on the other hand, decreases sharply. This decline is primarily due to an adjustment in the Pigouvian component: A constant marginal social damage being divided by a higher producer price. The redistributive component of the tax remains at about 10% of the social cost of energy.

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35

Liu, Qiongzhi, and Yifeng Xia. "The Energy-Saving Effect of Tax Rebates: The Impact of Tax Refunds on Corporate Total Factor Energy Productivity." Energies 16, no. 23 (2023): 7795. http://dx.doi.org/10.3390/en16237795.

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This paper investigates whether and how tax and fee support policies at the firm level in China influence the total factor energy productivity of enterprises. Using panel data from Chinese public trading companies for the period 2004–2020, this study employs a panel model for estimation. The findings suggest that tax rebates contribute to the improvement of the total factor energy productivity of enterprises. Specifically, a 1% increase in tax refunds leads to a growth of approximately 0.008% in total factor energy productivity. Robustness tests and endogeneity checks confirm the validity of t

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Cho, Sung-Jin, and Yoon Kyung Kim. "Tax Reform for the Energy Transition in Korea’s Power Generation Sector." Energies 13, no. 19 (2020): 5233. http://dx.doi.org/10.3390/en13195233.

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The tax structure capable of achieving an energy transition in the power sector was analyzed by applying the Pigouvian tax on generation fuels. Under the 2018 Tax Act Amendment, the tax rate criteria for the excise tax on power generation fuels changed from the calorific value to environmental externalities of the fuel. However, to reverse the merit order of bituminous coal generation with liquefied natural gas (LNG) generation, reflecting only some external costs of the environment as a tax is not enough. In this paper, we established four tax reform scenarios for bituminous coal and LNG cons

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Dippenaar, Mareli, and Rudie Nel. "The Focus Of Tax Instruments In Reducing Emissions From Electricity Generation In Selected Developing Countries." International Business & Economics Research Journal (IBER) 14, no. 1 (2014): 145. http://dx.doi.org/10.19030/iber.v14i1.9042.

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The objective of the study was to determine the primary focus of selected developing countries (four BRICS countries; namely, Brazil, China, India and South Africa) in applying tax instruments to reduce their emissions from electricity generation. The focus of tax instruments could be on supply or demand; incentives or disincentives; direct or indirect taxes; and renewable energy, energy efficiency or research and development in these fields. It was found that the tax instruments in SouthAfrica and India focus almost equally on the supply and demand of electricity, while the tax instruments in

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Arum, Enggar Diah Puspa, Rico Wijaya, and Ilham Wahyudi. "Tax aggressiveness in the energy industry: insights of emerging ‎countries." International Journal of Accounting and Economics Studies 12, no. 2 (2025): 35–42. https://doi.org/10.14419/2eq43940.

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Effective tax policy is crucial to achieving the Sustainable Development Goals (SDGs) globally. Various strategies are used to ‎manage and control aggressive acts in tax planning as part of policies pertaining to tax aggressiveness. This study aims to examine the moderating effect of profitability on the relationship between financial ratios and monitoring on tax aggressiveness in the energy industries of ‎Indonesia and Malaysia. Profitability is measured by return on assets (ROA), financial ratios used are inventory intensity, capital intensity, ‎and sales growth, while monitoring is measured

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Kim, Eun-Jung. "Study on Reorganization of Energy Market - Focused on Energy Tax -." Wonkwang University Legal Research Institute 17 (June 30, 2017): 221–56. http://dx.doi.org/10.22397/bml.2017.17.221.

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Nellen, Annette. "IN THE GREEN CLASSROOM—TAX POLICY OF ENVIRONMENTAL TAX RULES AND INCENTIVES: NEW DIRECTIONS IN TEACHING AND RESEARCH." Journal of Green Building 12, no. 4 (2017): 163–73. http://dx.doi.org/10.3992/1943-4618.12.4.163.

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INTRODUCTION There is no shortage of tax rules that address energy and natural resources in some manner. There are taxes on most types of fuel, tax credits for energy saving devices, and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters. In addition, numerous proposals are offered annually by lawmakers at the federal, state and local levels that also address conservation, energy and innovation in conservation and energy-efficiencies. How do we know if existing rules and proposals are appropriate for a tax system? Principles of good

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Yang, Xin Jile Tu, Bi Li Ge Yang, Hui Lv, and Wei Hong Han. "An Economic and Environmental Impact Analysis of Carbon Tax Policies: A Case from Inner Mongolia." Advanced Materials Research 962-965 (June 2014): 1701–8. http://dx.doi.org/10.4028/www.scientific.net/amr.962-965.1701.

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On the basis of the standard CGE model, the paper built and extended the regional energy environment of the dynamic CGE model, which can be applied to calculate carbon emissions not only from energy consumption but also from production process. It set seven scenarios of carbon policies by adopting the fixed tax rate, progressive tax rate, independent carbon tax rate, and balanced carbon tax respectively. The results show that the progressive tax rate has less impact on regional economy, but plays a constant role of energy conservation and emissions reduction in the long term. Although independ

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Yan, Jie, and Ruiliang Wang. "Green Fiscal and Tax Policies in China: An Environmental Dynamic Stochastic General Equilibrium Approach." Sustainability 16, no. 9 (2024): 3533. http://dx.doi.org/10.3390/su16093533.

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Implementing green fiscal and tax policies for reducing emissions and pollution without negatively impacting economic growth remains a challenge. We aimed to determine whether environmental protection and economic growth can both be attained under a green fiscal and tax policy. Specifically, we created a dynamic stochastic general equilibrium (DSGE) model to explore the environmental, economic, and welfare impacts of green fiscal and tax policies. Additionally, a welfare analysis based on an environmental DSGE (E-DSGE) model was performed. We found that (1) raising the environmental or energy

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Wang, Ming You, Yang Song, and Liu He Ji. "Safeguard Mechanism Research for Effective Implementation of Energy Tax Policy Reform." Advanced Materials Research 986-987 (July 2014): 516–19. http://dx.doi.org/10.4028/www.scientific.net/amr.986-987.516.

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Energy tax policy has an irreplaceable role in promoting conventional energy conservation, sustainable use and promotion of new energy sources. But China's current energy taxes still has many problems and needs an energy tax reforms. The effective implementation of the energy tax policy reform must have relevant supporting mechanisms to ensure implementation of the policy. Thus we need analyze the behavioral characteristics and trade-offs involved in policy-related aspects to achieve the establishment of appropriate safeguards.

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Wang, Yunming, Wenzhe Chen, Zuhui Hu, et al. "Does environmental protection tax law accelerate energy transition? Evidence from electrification of 262 cities in China." E3S Web of Conferences 520 (2024): 04005. http://dx.doi.org/10.1051/e3sconf/202452004005.

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While global climate risk is increasing substantially with greenhouse gas emission, energy transition is a key approach to alleviate this concern. This paper constructs the difference in difference model (DID) and the difference-in-differences based propensity score matching model (PSM-DID) to estimate the effects of China’s Environmental Protection Tax Law on energy transition and its transmission path. The empirical results show that (1) China’s Environmental Protection Tax Law can promote energy transition through electrification, and this conclusion is still valid after a series of robustn

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Donati, Filippo. "Responding to an Energy Crisis: An Assessment of Italy's ‘Solidarity’ Contribution on Surplus Energy Profits." Global Energy Law and Sustainability 5, no. 1 (2024): 43–50. http://dx.doi.org/10.3366/gels.2024.0110.

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Italy, like other Member States, addressed the 2022 energy crisis with a set of measures aimed at impacting retail prices, wholesale prices and extra profits. This article focuses on the Italian extraordinary contribution on profits generated by the price fluctuation caused by the energy crisis, set forth by Art. 37 of Law Decree 21 of 2022. After a description of this windfall tax, the main misalignments it has with the EU legal framework and with the principles stemming from the Italian Constitution will be addressed. The Article then examines the referral made by the Rome Tax Court for a pr

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Jisun Chung. "Remedies for Environment－Friendly Energy Tax Systems." Seoul Tax Law Review 17, no. 2 (2011): 250–78. http://dx.doi.org/10.16974/stlr.2011.17.2.008.

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Bleasby, Peter. "Rules + Regs: Energy Act Spurs Tax Questions." Lighting Design + Application 36, no. 2 (2006): 26–28. https://doi.org/10.1177/036063250603600208.

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Harrison, Blake. "Expanding the Renewable Energy Industry Through Tax Subsidies Using the Structure and Rationale of Traditional Energy Tax Subsidies." University of Michigan Journal of Law Reform, no. 48.3 (2015): 845. http://dx.doi.org/10.36646/mjlr.48.3.expanding.

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Just as the government invested in oil and gas, it must now invest in new energy sources. In a sense, Americans need history to repeat itself. This Note suggests that Congress should amend the United States Tax Code to further subsidize the renewable energy industry. Congress should use subsidies historically available to the oil and gas industries as a model in its amendments. These subsidies serve as a model for promoting the renewable energy industry because such subsidies were fundamental in facilitating the oil and gas industries’ dominance today. Ultimately, Congress must further subsidi

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Park, Kyungwon, and Sungwon Kang. "An Economic Impact Analysis of Reforming the Energy Tax: Up- and Downstream Carbon Tax in the Energy Sector." Journal of Environmental Policy and Administration 28, no. 2 (2020): 49–77. http://dx.doi.org/10.15301/jepa.2020.28.2.49.

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ZOU, LELE, JINJUN XUE, ALAN FOX, and BO MENG. "THE EMISSIONS REDUCTION EFFECT AND ECONOMIC IMPACT OF AN ENERGY TAX VS. A CARBON TAX IN CHINA: A DYNAMIC CGE MODEL ANALYSIS." Singapore Economic Review 63, no. 02 (2018): 339–87. http://dx.doi.org/10.1142/s021759081740015x.

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Carbon tax and energy tax are among the hot discussions in China. This study conducts simulation studies on them with a CGE model and analyzes their economic impacts, especially on the energy-intensive sectors. The Chinese economy is affected at an acceptable level by the two taxes in different scenarios. The import and export of energy-intensive industries are changed, leading to improved domestic competitiveness. Compared with implementing a single tax, a combined carbon-energy tax reduces more emissions with relatively smaller economic costs. For China, the sooner such taxes are launched, t

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