A Comment on “Reforming the EU Energy Tax Directive: Assessing the Options”

Publikation: Bidrag til bog/antologi/rapport/proceedingVidenskabelig anmeldelseForskning

It follows from economic theory that externalities are the relevant yardstick for internalizing taxes. Yet with established approaches to account for external costs in Europe, estimates differ from the level suggested with American approaches, though we might see some convergence in methodologies in the years to come. Under the present circumstances in Europe legal doctrines seem to have higher prominence than economic—and when the very framework of an EU energy taxation directive is acknowledged, energy-related taxation has indeed a purpose in its own right in creating a more level playing field for the internal market of energy products.
TitelEnergy Tax and Regulatory Policy in Europe: Reform Priorities
RedaktørerKaren Pittel, Ian Parry, Herman Vollebergh
UdgivelsesstedCambridge, MA
ForlagThe MIT Press (CES ifo Seminar Series)
Udgivelsesår11 aug. 2017
ISBN (trykt)0262036398
StatusUdgivet - 11 aug. 2017
BegivenhedEnergy Tax and Regulatory Policy in Europe: Reform priorities and research needs - IFO Institut, München, Tyskland
Varighed: 13 nov. 201414 nov. 2014


WorkshopEnergy Tax and Regulatory Policy in Europe
LokationIFO Institut

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