Energy taxation in the United States: A case study of the BTU tax proposal
by Roger C. Dower, Richard D. Morgenstern
International Journal of Global Energy Issues (IJGEI), Vol. 10, No. 2/3/4, 1998

Abstract: The purpose of this case study is to review the BTU tax experience in the USA and to highlight the key issues that framed that national debate. Specifically, we focus on the central macroeconomic, environmental, distributional and political issues that determined the design of the tax and its ultimate fate. In doing so, we extract various insights and practical lessons concerning the use of energy taxes as a tool for achieving carbon dioxide emission reductions in the USA, either unilaterally or as part of an OECD wide initiative. Although the BTU tax was not designed solely to reduce carbon dioxide emissions, the carbon dioxide reductions implications of the tax were always an important element in its introduction and design. As much as one-fourth of the US carbon dioxide reduction goal would have been met by the BTU tax.

Online publication date: Wed, 09-Jul-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Global Energy Issues (IJGEI):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com