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

Research output: Contribution to book/anthology/report/proceedingScientific reviewResearch

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.
Original languageEnglish
Title of host publicationEnergy Tax and Regulatory Policy in Europe: Reform Priorities
EditorsKaren Pittel, Ian Parry, Herman Vollebergh
Place of publicationCambridge, MA
PublisherThe MIT Press (CES ifo Seminar Series)
Publication year11 Aug 2017
Pages129-133
ISBN (print)0262036398
Publication statusPublished - 11 Aug 2017
EventEnergy Tax and Regulatory Policy in Europe: Reform priorities and research needs - IFO Institut, München, Germany
Duration: 13 Nov 201414 Nov 2014

Workshop

WorkshopEnergy Tax and Regulatory Policy in Europe
LocationIFO Institut
LandGermany
ByMünchen
Periode13/11/201414/11/2014

    Research areas

  • energy tax directive, external costs, air pollution, cobenefits, climate mitigation, environmental economics

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