Title: Energy taxation - a historical overview

Authors: Leif Muten

Addresses: Stockholm School of Economics, P.O. Box 6501, 113 83 Stockholm, Sweden

Abstract: International experience of energy taxes, particularly on motor fuel, other fuels and electric energy, is discussed. The problems of preserving international competitive positions in the face of energy taxes are discussed. The transition problems of energy tax being capitalised are taken up. The present state of the ||double dividend|| discussion is accounted for, as are the EU plans for co-ordinating energy taxes.

Keywords: energy tax; motor fuel tax; electricity tax; emission taxes; environment taxes; taxes occultes; double dividend; tax recycling.

DOI: 10.1504/IJGEI.1999.000852

International Journal of Global Energy Issues, 1999 Vol.12 No.7/8, pp.304-314

Published online: 24 Jul 2003 *

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