WorldWideScience

Sample records for gas production tax

  1. The CO2-tax and its ability to reduce CO2 emissions related to oil and gas production in Norway

    International Nuclear Information System (INIS)

    Roemo, F.; Lund, M.W.

    1994-01-01

    The primary ambition of the paper is to illustrate some relevant effects of the CO 2 -tax, and draw the line from company adaptation via national ambitions and goals to global emission consequences. The CO 2 -tax is a success for oil and gas production only to the extent that the CO 2 emission per produced unit oil/gas is reduced as a consequence of the tax. If not, the CO 2 -tax is a pure fiscal tax and has no qualitative impact on the CO 2 emissions. The reduction potential is then isolated to the fact that some marginal fields will not be developed, and the accelerated close down of fields in production. The paper indicates that a significant replacement of older gas turbines at a certain level of the CO 2 -tax could be profitable for the companies. This is dependent on change in turbine energy utilization, and the investment cost. The CO 2 -tax is a political success for the nation if it is a significant contributor to achieve national emission goals. Furthermore, is the CO 2 -tax an environmental success only to the extent it contributes to reductions in the CO 2 emissions globally. The paper indicates that there are possibilities for major suboptimal adaptations in connection with national CO 2 -taxation of the oil and gas production. 13 refs., 6 figs

  2. Canada's gas taxes = highway robbery

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-05-01

    This report was prepared for the second annual 'gas honesty day' (May 18, 2000) in an effort to draw attention to the frustration of Canadian taxpayers with gasoline retailers and the petroleum industry for the inordinately and unjustifiably high prices for gasoline at the pump. The report points out that the public outcry is, in fact, misdirected since the largest profiteers at the pumps, the federal government, remains largely unscathed. It is alleged in the report that gas taxes are tantamount to highway robbery. Ostensibly collected for road construction and maintenance, of the almost $ 5 billion collected in 1999, only a paltry $ 194 million was returned to the provinces for roadway and highway spending. The 10-year average of federal returns to the the provinces from tax on gasoline is a meager 4.7 per cent, which fell even further to 4.1 per cent in 1998-1999. Gasoline tax revenues continue to climb, while government commitment to real roadway and highway spending continues to decline. This document attempts to shed some light on the pricing structure for gasoline. Without defending or explaining the non-tax portion of the pump price charged by Canada's oil companies, which is a task for the oil companies to undertake, the document makes a concerted effort to raise public awareness and focus public attention on government's involvement, namely that gas taxes represent on average about 50 per cent of the pump price and that the majority of the taxes collected are not put back into road and highway improvements. The Canadian Taxpayers Federation, authors of this report, expect that by focusing debate on the issue of gasoline taxes a broad support for a lowering of the overall tax burden on motorists will result. Among other things, the CTF advocates reduction of federal and provincial fuel taxes to levels commensurate with highway funding; dedication of fuel tax revenues to highway construction and maintenance; elimination of the sales and goods

  3. How unconventional gas prospers without tax incentives

    International Nuclear Information System (INIS)

    Kuuskraa, V.A.; Stevens, S.H.

    1995-01-01

    It was widely believed that the development of unconventional natural gas (coalbed methane, gas shales, and tight gas) would die once US Sec. 29 credits stopped. Quieter voices countered, and hoped, that technology advances would keep these large but difficult to produce gas resources alive and maybe even healthy. Sec. 29 tax credits for new unconventional gas development stopped at the end of 1992. Now, nearly three years later, who was right and what has happened? There is no doubt that Sec. 29 tax credits stimulated the development of coalbed methane, gas shales, and tight gas. What is less known is that the tax credits helped spawn and push into use an entire new set of exploration, completion, and production technologies founded on improved understanding of unconventional gas reservoirs. As set forth below, while the incentives inherent in Sec. 29 provided the spark, it has been the base of science and technology that has maintained the vitality of these gas sources. The paper discusses the current status; resource development; technology; unusual production, proven reserves, and well completions if coalbed methane, gas shales, and tight gas; and international aspects

  4. Tight gas sand tax credit yields opportunities

    International Nuclear Information System (INIS)

    Lewis, F.W.; Osburn, A.S.

    1991-01-01

    The U.S. Internal Revenue Service on Apr. 1, 1991, released the inflation adjustments used in the calculations of Non-Conventional Fuel Tax Credits for 1990. The inflation adjustment, 1.6730, when applied to the base price of $3/bbl of oil equivalent, adjusts the tax credit to $5.019/bbl for oil and 86.53 cents/MMBTU for gas. The conversion factor for equivalent fuels is 5.8 MMBTU/bbl. Unfortunately, the tax credit for tight formation gas continues to be unadjusted for inflation and remains 52 cents/MMBTU. As many producers are aware, the Omnibus Budget Reconciliation Act of 1990 expanded the dates of eligibility and the usage for-Non-Conventional Fuel Tax Credits. Among other provisions, eligible wells may be placed in service until Jan. 1, 1992, and once in place may utilize the credit for production through Dec. 31, 2002. Both dates are 2 year extensions from previous regulations

  5. Analysis of the effects of section 29 tax credits on reserve additions and production of gas from unconventional resources

    International Nuclear Information System (INIS)

    1990-09-01

    Federal tax credits for production of natural gas from unconventional resources can stimulate drilling and reserves additions at a relatively low cost to the Treasury. This report presents the results of an analysis of the effects of a proposed extension of the Section 29 alternative fuels production credit specifically for unconventional gas. ICF Resources estimated the net effect of the extension of the credit (the difference between development activity expected with the extension of the credit and that expected if the credit expires in December 1990 as scheduled). The analysis addressed the effect of tax credits on project economics and capital formation, drilling and reserve additions, production, impact on the US and regional economies, and the net public sector costs and incremental revenues. The analysis was based on explicit modeling of the three dominant unconventional gas resources: Tight sands, coalbed methane, and Devonian shales. It incorporated the most current data on resource size, typical well recoveries and economics, and anticipated activity of the major producers. Each resource was further disaggregated for analysis based on distinct resource characteristics, development practices, regional economics, and historical development patterns

  6. Analysis of the effects of section 29 tax credits on reserve additions and production of gas from unconventional resources

    Energy Technology Data Exchange (ETDEWEB)

    1990-09-01

    Federal tax credits for production of natural gas from unconventional resources can stimulate drilling and reserves additions at a relatively low cost to the Treasury. This report presents the results of an analysis of the effects of a proposed extension of the Section 29 alternative fuels production credit specifically for unconventional gas. ICF Resources estimated the net effect of the extension of the credit (the difference between development activity expected with the extension of the credit and that expected if the credit expires in December 1990 as scheduled). The analysis addressed the effect of tax credits on project economics and capital formation, drilling and reserve additions, production, impact on the US and regional economies, and the net public sector costs and incremental revenues. The analysis was based on explicit modeling of the three dominant unconventional gas resources: Tight sands, coalbed methane, and Devonian shales. It incorporated the most current data on resource size, typical well recoveries and economics, and anticipated activity of the major producers. Each resource was further disaggregated for analysis based on distinct resource characteristics, development practices, regional economics, and historical development patterns.

  7. Corporate tax structure and production

    OpenAIRE

    Bernstein, Jeffrey; Shah, Anwar

    1993-01-01

    The authors provide an empirical framework for assessing the effects of tax policy on an array of producer decisions about output supplies and input demands in Mexico, Pakistan, and Turkey. They specify and estimate a dynamic production structure model with imperfect competition for selected industries in these countries. The model results suggest that tax policy affected production and investment and further that selective tax incentives such as investment tax credits, investment allowances,...

  8. Measuring Effective Tax Rates for Oil and Gas in Canada

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2010-03-01

    Full Text Available The purpose of this report is to provide cost of capital formulae for assessing the effects of taxation on the incentive to invest in oil and gas industries in Canada. The analysis is based on the assumption that businesses invest in capital until the after-tax rate of return on capital is equal to the tax-adjusted cost of capital. The cost of capital in absence of taxation is the inflation-adjusted cost of finance. The after-tax rate of return on capital is the annualized profit earned on a project net of the taxes paid by the businesses. For this purpose, we include corporate income, sales and other capital-related taxes as applied to oil and gas investments. For oil and gas taxation, it is necessary to account for royalties in a special way. Royalties are payment made by businesses for the right to extract oil and gas from land owned by the property holder. The land is owned by the province so the royalties are a rental payment for the benefit received from extracting the product from provincial lands. Thus, provincial royalty payments are a cost to oil and gas companies for using public property. However, since the provincial government is responsible for the royalty regime and could use taxes like the corporate income tax to extract revenue, one might think of royalties as part of the overall fiscal regime to raise revenue. In principle, one should subtract the rental benefit received from oil and gas businesses from taxes and royalty payments to assess the overall fiscal impact. This is impossible to do without measuring some explicit rental rate for use of provincial property. Further, royalty payments may distort economic decisions unlike a payment based on the economic rents earned on oil and gas projects. Instead, for comparability across jurisdictions, one might calculate the aggregate tax and royalty effective tax rates (such as between Alberta and Texas.

  9. Tax issues in structuring gas process arrangements

    International Nuclear Information System (INIS)

    Iverach, R.J.

    1999-01-01

    The current status of various tax issues regarding ownership, operation and financing of gas processing facilities in Canada was discussed. Frequently, energy companies are not taxed because of their large pools of un-depreciated capital cost and other resource related accounts. In addition, their time horizons for taxability are being extended in line with the expansion of their businesses. However, other investors are fully taxable, hence they wish to shelter their income through the use of tax efficient investment arrangements. This paper provides a detailed description of the tax treatment of gas processing facilities, tax implications of various structures between the producer and the investor such as lease, processing fee arrangements etc., and use of 'Canadian Renewable and Conservation Expense' (CRCE) for cogeneration projects within processing plants. All these need to be considered before completing a financing transaction involving a gas processing facility, since the manner in which the transaction is completed will determine the advantages and benefits from an income tax perspective. The accounting and legal aspects must be similarly scrutinized to ensure that the intended results for all parties are achieved. 8 figs

  10. Taxing Canada’s Cash Cow: Tax and Royalty Burdens on Oil and Gas Investments

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2010-02-01

    Full Text Available This paper addresses in depth the impact of both corporate taxes and royalties on the decision to invest in the oil and gas sector for British Columbia, Alberta, Saskatchewan, Nova Scotia and Newfoundland & Labrador and in comparison to Texas. Similar to Chen and Mintz (2009, we estimate the marginal effective tax rate on capital for the oil and gas sector, comparable to other sectors in the economy. In our assessment, we include federal and provincial corporate income taxes, sales taxes on capital purchases and other capital-related taxes in our assessment such as severance taxes and royalties. Except for oil and gas investments in Nova Scotia and Newfoundland & Labrador offshore developments, oil and gas investments bear a higher tax burden compared to other industries in Canada. In other words, oil and gas investments are generally not “subsidized” but bear a higher level of taxes and royalties on investment compared to other industries.

  11. The state tax regulation in the oil and gas industry

    Directory of Open Access Journals (Sweden)

    E. I. Cherkasova

    2018-01-01

    Full Text Available Russian tax laws in petrochemical complex generally has a fiscal orientation now. The current system of taxation in the oil industry has the biggest tax burden in the world, amount of oil and gas revenues was more then 43-51% of all budget revenues over past decades, remaining its main source. Generally, there were changes in the ratios of incomes in the forms of export customs duty and tax on the extraction of minerals. State policy in the field of resource payments affects the entire industry, influencing the structure of oil and oil supplies on internal and external markets and realization of the programs for modernization and development in priority areas. Changes of structure of national production, increasing the contribution of agriculture, IT sphere and other branches to aggregate national product should be reflected in the revision of the tax burden on the industries, associated with the extraction and processing of minerals. It is necessary to reduce the fiscal direction of tax regulation in petrochemical sector with a simultaneous increasing the role of tools that stimulate modernization and updating of equipment, implementation of new processes and technologies, the maximum use of process-deepening processes as well as the development of deposits with severe production conditions. In the near future, it is planned to introduce new changes in taxation in field of oil production and refining - introduction of benefits for oil production in new fields or fields with difficult production conditions or poor quality of oil and introduction of a tax on additional income..

  12. The tax legislation of the natural gas in France (without AVT, the value added tax)

    International Nuclear Information System (INIS)

    2003-11-01

    These data on the TICGN (interior tax on the natural gas consumptions) evolution between 1996 and 2004, concern the industrial uses of the natural gas, the domestic uses and the natural gas uses as fuel. (A.L.B.)

  13. Tax revenue and innovations in natural gas supply: New Mexico

    International Nuclear Information System (INIS)

    Ulibarri, C.A.; Marsh, T.L.

    1994-10-01

    This paper develops an econometric model of natural gas supply at the state-level using New Mexico as a case study. The supply model is estimated using annual time series observations on production levels, delivered prices, proved reserves, existing wells, and extraction costs. The authors validate the model against historical data and then use it to consider the fiscal impacts on state tax revenue from innovations in extraction technologies

  14. The optimal gas tax for California

    International Nuclear Information System (INIS)

    Lin, C.-Y. Cynthia; Prince, Lea

    2009-01-01

    This paper calculates the optimal gasoline tax for the state of California. According to our analysis, the optimal gasoline tax in California is $1.37/gal, which is over three times the current California tax when excluding sales taxes. The Pigovian tax is the largest part of this tax, comprising $0.85/gal. Of this, the congestion externality is taxed the most heavily, at $0.27, followed by oil security, accident externalities, local air pollution, and finally global climate change. The other major component, a Ramsey tax, comprises a full $0.52 of this tax, reflecting the efficiency in raising revenues from a tax on gasoline consumption due to the inelastic demand of this consumption good.

  15. The optimal gas tax for California

    Energy Technology Data Exchange (ETDEWEB)

    Lin, C.-Y. Cynthia; Prince, Lea [Department of Agricultural and Resource Economics, University of California, Davis, CA 95616 (United States)

    2009-12-15

    This paper calculates the optimal gasoline tax for the state of California. According to our analysis, the optimal gasoline tax in California is USD1.37/gal, which is over three times the current California tax when excluding sales taxes. The Pigovian tax is the largest part of this tax, comprising USD0.85/gal. Of this, the congestion externality is taxed the most heavily, at USD0.27, followed by oil security, accident externalities, local air pollution, and finally global climate change. The other major component, a Ramsey tax, comprises a full USD0.52 of this tax, reflecting the efficiency in raising revenues from a tax on gasoline consumption due to the inelastic demand of this consumption good. (author)

  16. Tax shifting in long-term gas sales contracts

    International Nuclear Information System (INIS)

    Asche, Frank; Osmundsen, Petter; Tveteraas, Ragnar

    2002-01-01

    Producers or consumers faced with an increase in taxes are usually able to shift parts of it to other levels in the value chain. We examine who are actually bearing the burden of increased taxes on natural gas in the EU-area - consumers or exporters. Strategic trade policy and cross-border consumer tax shifting are of particular interest, as the EU-area increasingly is a net importer of gas. Traditional tax incidence theory presumes spot markets. Natural gas in the EU-area, however, is to a large extent regulated by incomplete long-term contracts. Still, spot market forces could be indicative for tax shifting, by determining the ex post bargaining power in contract renegotiations. By examining tax shifting in gas sales data we test whether this is the case. To investigate tax incidence, we estimate natural gas demand elasticities for the household sector in EU countries as well as a reduced form import equation. We test whether gas import prices, which are predominantly determined by long-term contracts, have been influenced by end-user tax shifts. (author)

  17. Law proposal aiming at imposing the domestic consumption tax to the natural gas used for hydrogen generation for petroleum refining purposes; Proposition de loi visant a soumettre a la taxe interieure de consommation le gaz naturel utilise pour la production d'hydrogene a des fins de raffinage petrolier

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-04-15

    In France, natural gas benefits from tax exemptions in several situations and in particular when used as raw material for hydrogen generation, which in turn, is used for crude oil refining and fuels generation. However, crude oil is cheaper when it is heavier but more hydrogen, and thus more natural gas, is needed to refine it and more CO{sub 2} is released in the atmosphere. Therefore, refining cheap crude oil increases the refining margins of oil companies but their environmental impact as well. The aim of this law proposal is to impose the domestic consumption tax to natural gas when used in oil refining processes in order to finance the development of the renewable hydrogen industry through the creation of a High Council of Hydrogen Industry. This High Council would be in charge of promoting the development of renewable hydrogen production facilities and distribution circuits, of hydrogen-fueled vehicles, and of fuel cells. (J.S.)

  18. The impact of a carbon tax on Greek electricity production

    Energy Technology Data Exchange (ETDEWEB)

    Vassos, S [Strategy and Planning Dept., Public Power Corp., Athens (Greece); Vlachou, A [Department of Economics, Athens Univ. of Economics and Business, Athens (Greece)

    1997-09-01

    The impact of proposed carbon taxes on the electric power industry, using the Greek power system as a case study, is investigated in this paper. It uses the WASP model for electric generation capacity expansion to explore the optimal expansion path under alternative carbon tax scenarios and to estimate their impact on CO{sub 2} and other types of emissions and on electricity production costs. The findings suggest that low carbon taxes would lead to a considerable reduction of the use of conventional lignite fired power plants counterbalanced predominantly by natural gas fired plants. High carbon taxes (100-200 US dollars per ton of carbon) would lead to a drastic reduction of the use of conventional lignite fired power plants which would be mainly replaced by coal or lignite fired technologies with CO{sub 2} removal capabilities, which are not available today but might become available within the time horizon of the present study. Hydropower and renewable sources would be the second least-cost alternatives to lignite under both low and high tax scenarios. The study provides evidence that carbon taxes also result in significant increases in the cost of producing electricity, implying adverse economic effects on electricity consumers and the Greek economy in general. (author). 35 refs, 1 fig., 7 tabs.

  19. The impact of a carbon tax on Greek electricity production

    International Nuclear Information System (INIS)

    Vassos, S.; Vlachou, A.

    1997-01-01

    The impact of proposed carbon taxes on the electric power industry, using the Greek power system as a case study, is investigated in this paper. It uses the WASP model for electric generation capacity expansion to explore the optimal expansion path under alternative carbon tax scenarios and to estimate their impact on CO 2 and other types of emissions and on electricity production costs. The findings suggest that low carbon taxes would lead to a considerable reduction of the use of conventional lignite fired power plants counterbalanced predominantly by natural gas fired plants. High carbon taxes (100-200 US dollars per ton of carbon) would lead to a drastic reduction of the use of conventional lignite fired power plants which would be mainly replaced by coal or lignite fired technologies with CO 2 removal capabilities, which are not available today but might become available within the time horizon of the present study. Hydropower and renewable sources would be the second least-cost alternatives to lignite under both low and high tax scenarios. The study provides evidence that carbon taxes also result in significant increases in the cost of producing electricity, implying adverse economic effects on electricity consumers and the Greek economy in general. (author). 35 refs, 1 fig., 7 tabs

  20. Oklahoma Cherokee formation study shows benefits of gas tax credits

    International Nuclear Information System (INIS)

    Stanley, B.J.; Cline, S.B.

    1994-01-01

    To no one's surprise, the administration's recently released energy initiative package does not advocate the use of tax incentives such as the Internal Revenue Code Sec. 29 (tight sand gas) credit that expired Dec. 31, 1992. This is unfortunate since tax credits do stimulate drilling, as the authors' recent study of Oklahoma's Pennsylvanian age Cherokee formation demonstrates. Within this 783,000 acre study area, more than 130 additional wells were drilled between 1991--92 because of tax credit incentives. And such tax credits also increase total federal tax revenues by causing wells to be drilled that would not have been drilled or accelerating the drilling of wells, thereby increasing taxable revenue. In short, tax credits create a win-win situation: they stimulate commerce, increase tax revenues, reduce the outflow of capital to foreign petroleum projects, and add to the nation's natural gas reserve, which is beneficial for national security, balance of payments, the environment, and gas market development. The paper discusses the study assumptions, study results, and the tax credit policy

  1. The Ralph review - tax reform and the Australian gas industry

    International Nuclear Information System (INIS)

    Horden, P.; Kellock, I.

    1999-01-01

    The impact of the Federal Government's tax reform package on the Australian gas industry will be generally negative, particularly in terms of infrastructure investment, according to Pricewaterhouse Coopers' Peter Hordern and Ian Kellock. This article examines the critical aspects of the package. Overall, the impact of the tax reform package (consisting of the Ralph committee's report and the Government's initial response) on the Australian gas industry would appear to be negative. The removal of accelerated depreciation and the potential for severe limitations on leasing arrangements is particularly bad news. While the proposed reduction in the company tax rate may appear positive, this is unlikely to provide significant benefit to the industry. The reality is existing gas infrastructure investors are generally in tax losses and will derive no immediate benefit from the rate change. For new investors, the reduction in rate will not offset the loss of accelerated depreciation deductions

  2. Canada's gas taxes = highway robbery

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-05-01

    This report was prepared for the second annual 'gas honesty day' (May 18, 2000) in an effort to draw attention to the frustration of Canadian taxpayers with gasoline retailers and the petroleum industry for the inordinately and unjustifiably high prices for gasoline at the pump. The report points out that the public outcry is, in fact, misdirected since the largest profiteers at the pumps, the federal government, remains largely unscathed. It is alleged in the report that gas taxes are tantamount to highway robbery. Ostensibly collected for road construction and maintenance, of the almost $ 5 billion collected in 1999, only a paltry $ 194 million was returned to the provinces for roadway and highway spending. The 10-year average of federal returns to the the provinces from tax on gasoline is a meager 4.7 per cent, which fell even further to 4.1 per cent in 1998-1999. Gasoline tax revenues continue to climb, while government commitment to real roadway and highway spending continues to decline. This document attempts to shed some light on the pricing structure for gasoline. Without defending or explaining the non-tax portion of the pump price charged by Canada's oil companies, which is a task for the oil companies to undertake, the document makes a concerted effort to raise public awareness and focus public attention on government's involvement, namely that gas taxes represent on average about 50 per cent of the pump price and that the majority of the taxes collected are not put back into road and highway improvements. The Canadian Taxpayers Federation, authors of this report, expect that by focusing debate on the issue of gasoline taxes a broad support for a lowering of the overall tax burden on motorists will result. Among other things, the CTF advocates reduction of federal and provincial fuel taxes to levels commensurate with highway funding; dedication of fuel tax revenues to highway construction and maintenance; elimination of the sales and

  3. Refunded emission taxes: A resolution to the cap-versus-tax dilemma for greenhouse gas regulation

    International Nuclear Information System (INIS)

    Johnson, Kenneth C.

    2007-01-01

    Regulatory instruments for greenhouse gas control present a policy dilemma: Market-based instruments such as cap and trade function to reduce regulatory costs; but because they provide no guarantee that costs will be reduced to acceptable levels it is infeasible to set caps at sustainable levels. Emission taxes provide cost certainty, but their comparatively high cost makes it infeasible to set tax rates at levels commensurate with sustainability goals. However, there is a straightforward solution to this dilemma: Just as cap and trade uses free allowance allocation to minimize regulatory costs, an emission tax's cost can be mitigated by refunding tax revenue in such a way that emission reduction becomes profitable. A refunded tax, like cap and trade with free allocation, would be revenue-neutral within the regulated industry. Marginal competitive incentives for commercializing emission-reducing technologies would not be diminished by the refund, and the refund could actually make it politically and economically feasible to increase the incentives by an order of magnitude. Whereas cap and trade merely caps emissions at an unsustainable level while subjecting the economy to extreme price volatility, refunded emission taxes could create a stable investment environment with sustained incentives for emission reduction over a long-term investment horizon

  4. Simulating the Impact of Carbon Taxes on Greenhouse Gas Emission and Nutrition in the UK

    Directory of Open Access Journals (Sweden)

    Cesar Revoredo-Giha

    2018-01-01

    Full Text Available Greenhouse gas (GHG emissions associated with food consumption have become particularly pertinent issues given recent warnings that the planet recently has experienced its hottest year. One way proposed to reduce those emissions is through a carbon consumption taxes. This study uses consumption, nutrient and GHG emission data to estimate the impact of two ad-valorem taxes: one applied by food category and another by the carbon emission of the products. The results suggest that the carbon consumption tax scenarios would reduce GHG emissions by a greater quantity relative to the ad-valorem tax scenario; however, the intake of important nutrients will also decrease in these scenarios. Therefore, creating an environmentally sustainable and nutritious diet through taxation is challenging and requires compromise between the nutrition and environmental sustainability.

  5. Employment and productivity: The role of the tax wedge

    Directory of Open Access Journals (Sweden)

    Andrea FESTA

    2015-11-01

    Full Text Available After the economic crisis, many countries aim at reducing unemployment and foster productivity. To address these issues one of the most common policy indications recommends lowering the tax wedge on labour in order to increase employment and growth. As a consequence, a review of the empirical studies focused on the relation between tax wedge, employment and productivity is an useful and demanding exercise, especially in those European countries where the topic is on the front page of the domestic policy debate because the productivity growth is low and the tax wedge on labour is high.

  6. Gas tax fund and public transit fund outcomes report

    International Nuclear Information System (INIS)

    2009-01-01

    Federal gas tax and public transit agreements were signed in 2005 by the Government of Canada, the Province of Ontario, the Association of Municipalities of Ontario (AMO) and the City of Toronto in order to address long-term community sustainability and invest in municipal infrastructure. The agreement committed to providing $1.9 billion to Ontario municipalities over a 5-year period. An additional $2.4 billion has been provided for a further 4-year period from 2010 to 2014. The funds are used by communities to invest in capacity building or environmentally sustainable municipal infrastructure projects. This report identified the intermediate and ultimate outcomes of the federal gas tax fund and public transit fund as of December 2008. Outcomes were presented in the categories of community energy systems, public transit, water and wastewater, solid waste, and roads and bridges. Funding highlights and economic spin-offs for the projects were also presented, as well as summaries of ancillary social outcomes. 6 tabs., 4 figs.

  7. Productivity effects of technology diffusion induced by an energy tax

    International Nuclear Information System (INIS)

    Walz, R.

    1999-01-01

    In the political discussion, the economy-wide effects of an energy tax have gained considerable attention. So far, macroeconomic analyses have focused on either (positive or negative) costs triggered by an energy tax, or on the efficiency gains resulting from new energy taxes combined with lower distortionary taxes. By contrast, the innovative effects of climate protection measures have not yet been thoroughly analysed. This paper explores the productivity effects of a 50 per cent energy tax in the German industry sector employing a technology-based, three-step bottom-up approach. In the first step, the extensive IKARUS database is used to identify the technological adjustments arising from an energy tax. In the second step, the technologies are classified into different clusters. In the third step, the productivity effects generated by the technological adjustments are examined. The results imply that an energy tax induces mainly sector-specific and process-integrated technologies rather than add-on and cross-cutting technologies. Further, it is shown that the energy-saving technologies tend to increase productivity. This is particularly the case for process-integrated, sector specific technologies. (author)

  8. The Costliest Tax of all: Raising Revenue through Corporate Tax Hikes can be Counter-Productive for the Provinces

    Directory of Open Access Journals (Sweden)

    Ergete Ferede

    2016-03-01

    Full Text Available Raising taxes can come at a serious cost. Not just to the taxpayer, of course, but to the economy. Every tax hike naturally leads people or companies to reallocate resources in ways that are less productive, resulting in a loss of income-generating opportunities. At a certain point, raising taxes becomes manifestly counterproductive, with the revenue lost due to the negative economic effects outweighing any tax gains. In cases like that, a government would actually raise more money by lowering taxes, broadening the tax base, than it does by increasing taxes. In fact, an analysis of the tax-base elasticities of the provinces, using data from 1972 to 2010, reveals that this very phenomenon is what occurred in Saskatchewan, which raised corporate taxes to a point where it began to backfire, sabotaging the government’s goal of raising more revenue. It also occurred in New Brunswick, Newfoundland and Labrador, P.E.I., and Nova Scotia. In all these provinces, tax increases on corporate earnings actually ended up yielding less for the provinces than the provincial governments would have collected had they instead lowered corporate income taxes. In five other provinces, governments undermined their own provincial economies over the same period, raising corporate taxes when they would have been better off actually cutting the corporate income tax, and making up the difference with a revenue-neutral sales tax. Alberta, Ontario, British Columbia, Manitoba and Quebec all paid dearly for the decision to hit corporations with higher taxes, by sacrificing what could have been significant welfare gains had they sought to raise the same amount of revenue through higher sales taxes (or in the case of Alberta, a new sales tax. Quebec, at least, has lower tax-base elasticity than the others, however, possibly due to its unique cultural and linguistic characteristics, which may make it somewhat less likely for people and investors to leave the province. The

  9. Liquefied Natural Gas (LNG) project: a tax overview; Projeto Gas Natural Liquefeito (GNL): uma abordagem tributaria

    Energy Technology Data Exchange (ETDEWEB)

    Correia, Claudia W.M.; Faria, Viviana C.S. [PETROBRAS, Rio de Janeiro, RJ (Brazil)

    2008-07-01

    In the second semester of 2008, the Liquefied Natural Gas (LNG) will be introduced in the Brazilian energy matrix, it will be done through an innovator project according technical and tax points of view. Mentioned the enormous effort of adapting the federal legislation approved for this new activity which begins in the country, uncharged both the admission of the vessel as the import of the commodity in the incidence of federal taxes. The market for LNG demand simplified customs procedures in order to benefit from the dynamism that this industry offers, and in addition, a tax burden that encourages the use of a competitive and compatible with the precepts of sustainable development of the country. (author)

  10. Gasoline taxes : an examination of news media discourse related to gas tax funding in six states.

    Science.gov (United States)

    2010-05-01

    Why is it that some state legislatures approved gasoline tax increases while others did not? : In this analysis we examine gasoline tax issue frames in the print news media to see if these : frames provide clues to the eventual policy outcomes. : We ...

  11. Oil and gas leasing/production program

    International Nuclear Information System (INIS)

    Heimberger, M.L.

    1992-01-01

    As the Congress declared in the Outer Continental Shelf Lands Act the natural gas and oil production from the Outer Continental Shelf constitutes an important part of the Nation's domestic energy supply. Federal offshore minerals are administered within the Department of the Interior by the Minerals Management Service (MMS), which provides access to potential new sources of natural gas and oil offshore by conducting lease sales. Each year, on or before March 31, the MMS presents to Congress a fiscal year annual report on the Federal offshore natural gas and oil leasing and production program. In FY 1991, this program was the third largest producer of non-tax revenue for the US Treasury, contributing more than $3 billion. This report presents Federal offshore leasing, sales, production, and exploration activities, and environmental monitoring activities

  12. Greenhouse gas emissions in Norway: do carbon taxes work?

    International Nuclear Information System (INIS)

    Bruvoll, Annegrete; Larsen, B.M.

    2004-01-01

    During the last decade, Norway has carried out an ambitious climate policy. The main policy tool is a relatively high carbon tax, which was implemented already in 1991. Data for the development in CO 2 emissions since then provide a unique opportunity to evaluate carbon taxes as a policy tool. To reveal the driving forces behind the changes in the three most important climate gases, CO 2 , methane and N 2 O in the period 1990-1999, we decompose the actually observed emissions changes, and use an applied general equilibrium simulation to look into the specific effect of carbon taxes. Although total emissions have increased, we find a significant reduction in emissions per unit of GDP over the period due to reduced energy intensity, changes in the energy mix and reduced process emissions. Despite considerable taxes and price increases for some fuel-types, the carbon tax effect has been modest. While the partial effect from lower energy intensity and energy mix changes was a reduction in CO 2 emissions of 14 percent, the carbon taxes contributed to only 2 percent reduction. This relatively small effect relates to extensive tax exemptions and relatively inelastic demand in the sectors in which the tax is actually implemented

  13. Unintended possible consequences of fuel input taxes for individual investments in greenhouse gas mitigation technologies and the resulting emissions

    Directory of Open Access Journals (Sweden)

    Heinz E. Klingelhöfer

    2017-03-01

    Full Text Available Background: South Africa is planning to introduce a carbon tax as a Pigouvian measure for the reduction of greenhouse gas emissions, one of the tax bases designed as a fuel input tax. In this form, it is supposed to incentivise users to reduce and/or substitute fossil fuels, leading to a reduction of CO2 emissions. Aim: This article examines how such a carbon tax regime may affect the individual willingness to invest in greenhouse gas mitigation technologies. Setting: Mathematical derivation, using methods of linear programming, duality theory and sensitivity analysis. Methods: By employing a two-step evaluation approach, it allows to identify the factors determining the maximum price an individual investor would pay for such an investment, given the conditions of imperfect markets. Results: This price ceiling depends on the (corrected net present values of the payments and on the interdependencies arising from changes in the optimal investment and production programmes. Although the well-established results of environmental economics usually can be confirmed for a single investment, increasing carbon taxes may entail sometimes contradictory and unexpected consequences for individual investments in greenhouse gas mitigation technologies and the resulting emissions. Under certain circumstances, they may discourage such investments and, when still undertaken, even lead to higher emissions. However, these results can be interpreted in an economically comprehensible manner. Conclusion: Under the usually given conditions of imperfect markets, the impact of a carbon tax regime on individual investment decisions to mitigate greenhouse gas emissions is not as straight forward as under the usually assumed, but unrealistically simplifying perfect market conditions. To avoid undesired and discouraging effects, policy makers cannot make solitary decisions, but have to take interdependencies on the addressee´s side into account. The individual investor

  14. Harmonization of taxes on energy products within the EEC - problems and prospects

    International Nuclear Information System (INIS)

    Hartmann, J.; Favennec, J.P.

    1992-01-01

    The European Economic Community (EEC) oil and gas market is still a long way from being a single market. The first step, consisting of free movement of refined products, is more or less complete among 9 member countries and should be complete among the 12 by 1993. However the last step involves taxes that differ greatly from one country to another, levied in the form of excise duties, VAT and to a lesser extent parafiscal charges. The Commission has always been aware of the impact of petroleum product taxation on the structure of the common market. As early as 1970 an initial proposal was put forward for harmonization of taxes on the consumption of oil-based fuels. In 1973, a further proposal was extended to cover motor fuels. By 1985 no progress had been achieved and it was not until the Single European Act was ratified that a new impetus occurred. Proposals for harmonizing taxation were made by the Commission in 1987 regarding excise duties and VAT. These proposals were modified - and attenuated - in 1989 and 1991 and a preliminary agreement on excise duties and minimum VAT rates for petroleum products was reached in mid 1991. Energy product taxation in the EEc countries has several factors in common. Taxes on motor fuels are high. Taxes on industrial fuels are much lower and in many cases they are non-existent. But the differences outweigh the similarities. 3 tabs

  15. Product market integration, tax distortions and public sector size

    DEFF Research Database (Denmark)

    Andersen, Torben M.; Sørensen, Allan

    of product market integration for the public sector are far from straightforward. The reason is gains-from-trade effects which tend to increase the tax base and decrease the opportunity costs of public consumption (marginal utility of private consumption falls). It follows that the retrenchment view...... that product market integration inevitable leads to a downward pressure on public sector activities does not get support in a standard setting. A particularly noteworthy finding is that a country with a large public sector (strong preferences for public consumption) may benefit more by integrating......The implications of product market integration for public sector activities (transfers and public consumption) are considered in a standard setting. The analysis supports that a larger public sector (higher tax rate) tends to increase wages and worsen wage competitiveness. However, the implications...

  16. Problems of mineral tax computation in the oil and gas sector

    Directory of Open Access Journals (Sweden)

    Н. Г. Привалов

    2017-04-01

    Full Text Available The paper demonstrates the role of mineral tax in the overall sum of tax revenues in the budget. Problems of tax computation and payment have been reviewed; taxpayers and taxation basis of the amount of extracted minerals have been clearly defined. Issues of rental content of natural resource taxes are reviewed, as well as problems of right definition of the rental component in the process of mineral tax calculation for liquid and gaseous hydrocarbons.One of important problems in mineral tax calculation is a conflict between two laws – the Subsoil Law and the Tax Code of Russian Federation (26th chapter. There is an ambiguity in the mechanism of calculating amounts of extracted mineral resources – from the positions of the Tax Code and the Subsoil Law. The second problem is in the necessity to amend the mineral tax for oil extraction the same way as it has been done for gas extraction, when characteristics of each field are taken into account.This will provide a basis for correct computation of the natural resource rent for liquid and gaseous hydrocarbons. The paper offers recommendations for Russian authorities on this issue.

  17. Shale Gas in Poland: an Analysis of Tax Mechanisms and Dynamic Interactions

    Directory of Open Access Journals (Sweden)

    Dawid Walentek

    2016-12-01

    Full Text Available This is a preliminary research into possible taxation mechanisms for firms that will be operating in the shale gas industry in Poland and potential market interactions between the incumbents and the entrants. The study places focus on the level of welfare and it includes a static and a dynamic analysis. The result of the former is that the lump sum tax is the first best of all considered tax mechanisms for the Polish shale gas from the welfare perspective. The second best option for taxation is a combination of the current CIT rate and a windfall profit tax. In respect to the dynamic analysis, the results suggest that Gazprom can remain the market leader in Poland even if the shale gas producers start to operate, due to the sequential character of the competition in the Polish natural gas market. Counterintuitively, it will not come at the expenses of the consumers in Poland and it can bring potential welfare gains

  18. Price, tax and tobacco product substitution in Zambia.

    Science.gov (United States)

    Stoklosa, Michal; Goma, Fastone; Nargis, Nigar; Drope, Jeffrey; Chelwa, Grieve; Chisha, Zunda; Fong, Geoffrey T

    2018-03-24

    In Zambia, the number of cigarette users is growing, and the lack of strong tax policies is likely an important cause. When adjusted for inflation, levels of tobacco tax have not changed since 2007. Moreover, roll-your-own (RYO) tobacco, a less-costly alternative to factory-made (FM) cigarettes, is highly prevalent. We modelled the probability of FM and RYO cigarette smoking using individual-level data obtained from the 2012 and 2014 waves of the International Tobacco Control (ITC) Zambia Survey. We used two estimation methods: the standard estimation method involving separate random effects probit models and a method involving a system of equations (incorporating bivariate seemingly unrelated random effects probit) to estimate price elasticities of FM and RYO cigarettes and their cross-price elasticities. The estimated price elasticities of smoking prevalence are -0.20 and -0.03 for FM and RYO cigarettes, respectively. FM and RYO are substitutes; that is, when the price of one of the products goes up, some smokers switch to the other product. The effects are stronger for substitution from FM to RYO than vice versa. This study affirms that increasing cigarette tax with corresponding price increases could significantly reduce cigarette use in Zambia. Furthermore, reducing between-product price differences would reduce substitution from FM to RYO. Since RYO use is associated with lower socioeconomic status, efforts to decrease RYO use, including through tax/price approaches and cessation assistance, would decrease health inequalities in Zambian society and reduce the negative economic consequences of tobacco use experienced by the poor. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  19. A quantitative description of state-level taxation of oil and gas production in the continental U.S

    International Nuclear Information System (INIS)

    Weber, Jeremy G.; Wang, Yongsheng; Chomas, Maxwell

    2016-01-01

    We provide a quantitative description of state-level taxation of oil and gas production in the continental U.S. for 2004–2013. Aggregate revenues from production taxes nearly doubled in real terms over the period, reaching $10.3 billion and accounting for 20% of tax receipts in the top ten revenue states. The average state had a tax rate of 3.6%; nationally, the average dollar of production was taxed at 4.2%. The oil-specific rate estimated for the study period is $2.4 per barrel or $5.5 per ton of carbon. Lastly, state-level tax rates are two-thirds higher in states excluding oil and gas wells from local property taxes, suggesting that the policies are substitutes for one another. - Highlights: •State tax revenue from oil and gas production nearly doubled from 2004 to 2013. •Nationally, the typical dollar of production is taxed at 4.2%. •The rate applied to the typical dollar of production did not increase over time. •On average oil is taxed at $2.4 per barrel or $5.5 per ton of carbon. •State tax rates are two-thirds higher where oil and gas are not taxed as property.

  20. The effects of carbon tax on the Oregon economy and state greenhouse gas emissions

    Science.gov (United States)

    Rice, A. L.; Butenhoff, C. L.; Renfro, J.; Liu, J.

    2014-12-01

    Of the numerous mechanisms to mitigate greenhouse gas emissions on statewide, regional or national scales in the United States, a tax on carbon is perhaps one of the simplest. By taxing emissions directly, the costs of carbon emissions are incorporated into decision-making processes of market actors including consumers, energy suppliers and policy makers. A carbon tax also internalizes the social costs of climate impacts. In structuring carbon tax revenues to reduce corporate and personal income taxes, the negative incentives created by distortionary income taxes can be reduced or offset entirely. In 2008, the first carbon tax in North America across economic sectors was implemented in British Columbia through such a revenue-neutral program. In this work, we investigate the economic and environmental effects of a carbon tax in the state of Oregon with the goal of informing the state legislature, stakeholders and the public. The study investigates 70 different economic sectors in the Oregon economy and six geographical regions of the state. The economic model is built upon the Carbon Tax Analysis Model (C-TAM) to provide price changes in fuel with data from: the Energy Information Agency National Energy Modeling System (EIA-NEMS) Pacific Region Module which provides Oregon-specific energy forecasts; and fuel price increases imposed at different carbon fees based on fuel-specific carbon content and current and projected regional-specific electricity fuel mixes. CTAM output is incorporated into the Regional Economic Model (REMI) which is used to dynamically forecast economic impacts by region and industry sector including: economic output, employment, wages, fiscal effects and equity. Based on changes in economic output and fuel demand, we further project changes in greenhouse gas emissions resulting from economic activity and calculate revenue generated through a carbon fee. Here, we present results of this modeling effort under different scenarios of carbon fee and

  1. Not so great expectations: Gas revenue, corruption and willingness to pay tax in Tanzania

    OpenAIRE

    Cappelen, Alexander Wright; Fjeldstad, Odd-Helge; Jahari, Cornel; Mmari, Donald; Sjursen, Ingrid Hoem; Tungodden, Bertil

    2016-01-01

    Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. There are high expectations that exploitation of natural resources will substantially increase Tanzania’s national income. This brief presents results from a recent survey experiment of 3000 respondents in Dar es Salaam, Mtwara gas revenue causally increase expectations about corruption, it has no effect on willingness to pay tax. We argue that successful handling of the gas discoveries should include...

  2. Union Gas and Ontario gas production

    International Nuclear Information System (INIS)

    Cameron, C.

    2001-01-01

    A step-by-step review of the tie-in process of new production wells into the Union Gas System is described. Requirements of the producer and those of Union Gas are explained. Also described are the choices available to the producer to sell his gas. He can sell either to Union Gas directly at an agreed upon price, or the producer has the option to have what is called an M13 contract which allows him to sell his gas at Dawn, where it can be stored within parameters of the contract, and sold to any buyer at Dawn at a negotiated rate. This arrangement, while entailing a much greater administrative load than direct sale to Union Gas, nevertheless, allows the producer to take advantage of market fluctuations. A third option provided by Union Gas is to make available to the producer storage space greater than the provisions of the M13 contract at current market rate, thereby opening up the opportunity to the producer to capture additional value in later winter months (when gas is in greater demand)

  3. A taxing environment: evaluating the multiple objectives of environmental taxes.

    Science.gov (United States)

    Miranda, Marie Lynn; Hale, Brack W

    2002-12-15

    Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest residue fuels. We also analyze how environmental taxes influence fuel choices in the energy sector by comparing the production, environmental, and tax costs for the same fuels. We find that (i) the Swedish environmental taxes correspond imperfectly with environmental costs; (ii) the Swedish tax and subsidy system introduces changes in fuel choice decisions; (iii) the energy users are responding to the incentives created by the tax and subsidy systems in ways that are consistent with economic theory; and (iv) the Swedish experience with environmental taxes and subsidies bears directly on wider evaluations of energy policy approaches internationally.

  4. Constitutional amendment 42/2003: possible impact on tax burden on oil and natural gas drilling production and exploration; Emenda constitucional 42/2003: possiveis impactos sobre a carga tributaria dos segmentos de exploracao e producao de petroleo e gas natural

    Energy Technology Data Exchange (ETDEWEB)

    Rolim, Joao Dacio [Fundacao Getulio Vargas (FGV), Belo Horizonte, MG (Brazil)]|[Gaia, Silva, Rolim e Associados Advocacia e Consultoria Juridica, Belo Horizonte, MG (Brazil); Martins, Daniela Couto [Gaia, Silva, Rolim e Associados Advocacia e Consultoria Juridica, Belo Horizonte, MG (Brazil)

    2004-07-01

    The Constitution Amendment 42 inserted in the Brazilian Constitution the Section 146 that allows for the implementation of complementary laws (statutes) that may promote 'special taxation criteria' with the objective of 'avoiding competitive imbalance', assuring a 'level playing field'. It is worth analyzing that Article since it may either increase or decrease the tax burden for economic agents pursuant to competition regime. The aim of this study is to analyze the possible impact of article 146-A on taxation regarding companies involved with oil and gas industry, considering that this industry is on a transition to a competitive market. The issues raised are whether or not the Section 1 allows the creation of a new tax, when the competitive imbalance is caused by an illegal act; allows the creation of a windfall profit tax, due to excessive or unexpected profits; allows the creation of a tax based on the need to prevent competitive imbalance caused bu typical conducts of transition markets; can be used for questioning state aids; can be used either to restrict the access to Judiciary or to settle countervailing measures, avoiding the competitive imbalance caused by judicial decisions granted only to certain companies. (author)

  5. Increasing carbon and material productivity through environmental tax reform

    International Nuclear Information System (INIS)

    Ekins, Paul; Pollitt, Hector; Summerton, Philip; Chewpreecha, Unnada

    2012-01-01

    Environmental tax reform (ETR), a shift in taxation towards environmental taxes, has been implemented on a small scale in a number of European countries. This paper first gives a short review of the literature about ETR. An Appendix briefly describes the model used for a modelling exercise to explore, through scenarios with low and high international energy prices, the implications of a large-scale ETR in the European Union, sufficient to reach the EU's emission reduction targets for 2020. The paper then reports the results of the exercise. The ETR results in increased carbon and materials, but reduced labour, productivity, with the emission reductions distributed across all sectors as a reduction in the demand for all fossil fuels. There are also small GDP increases for most, but not all, EU countries for all the scenarios, and for the EU as a whole. Both the environmental and macroeconomic outcomes are better with low than with high energy prices, because the former both increases the scale of the ETR required to reach the targets, and reduces the outflow of foreign exchange to pay for energy imports. ETR emerges from the exercise as an attractive and cost-effective policy for environmental improvement. - Highlights: ► European experience with environmental tax reform (ETR) is reviewed. ► Scenarios which meet EU carbon emission targets are modelled. ► The ETR results in increased carbon and materials, but reduced labour, productivity. ► There are small GDP increases for most, but not all, EU countries. ► ETR emerges as an attractive and cost-effective environmental policy.

  6. Gas reserves, discoveries and production

    International Nuclear Information System (INIS)

    Saniere, A.

    2006-01-01

    Between 2000 and 2004, new discoveries, located mostly in the Asia/Pacific region, permitted a 71% produced reserve replacement rate. The Middle East and the offshore sector represent a growing proportion of world gas production Non-conventional gas resources are substantial but are not exploited to any significant extent, except in the United States, where they account for 30% of U.S. gas production. (author)

  7. Gas pricing in a liberalized European market; will the rent be taxed away?

    International Nuclear Information System (INIS)

    Austvik, O.G.

    1997-01-01

    The European gas market will become 'more liberal'. Depending on in which segments competition is intensified and public interference takes place, prices in the gas chain will be affected. Rent may be redistributed among firms and prices will become more volatile. If supply overshoots demand for a long period, average consumer prices may also be pushed down. Rent may also end up as tax revenues for public authorities. This article argues that an active use of gas taxes as an instrument to derive public revenues increases the probability of a politically led liberalization process. The effect of these economic and political forces and actions may, however, be less new gas to the market. (author)

  8. US production of natural gas from tight reservoirs

    International Nuclear Information System (INIS)

    1993-01-01

    For the purposes of this report, tight gas reservoirs are defined as those that meet the Federal Energy Regulatory Commission's (FERC) definition of tight. They are generally characterized by an average reservoir rock permeability to gas of 0.1 millidarcy or less and, absent artificial stimulation of production, by production rates that do not exceed 5 barrels of oil per day and certain specified daily volumes of gas which increase with the depth of the reservoir. All of the statistics presented in this report pertain to wells that have been classified, from 1978 through 1991, as tight according to the FERC; i.e., they are ''legally tight'' reservoirs. Additional production from ''geologically tight'' reservoirs that have not been classified tight according to the FERC rules has been excluded. This category includes all producing wells drilled into legally designated tight gas reservoirs prior to 1978 and all producing wells drilled into physically tight gas reservoirs that have not been designated legally tight. Therefore, all gas production referenced herein is eligible for the Section 29 tax credit. Although the qualification period for the credit expired at the end of 1992, wells that were spudded (began to be drilled) between 1978 and May 1988, and from November 5, 1990, through year end 1992, are eligible for the tax credit for a subsequent period of 10 years. This report updates the EIA's tight gas production information through 1991 and considers further the history and effect on tight gas production of the Federal Government's regulatory and tax policy actions. It also provides some high points of the geologic background needed to understand the nature and location of low-permeability reservoirs

  9. Tax evasion, human capital, and productivity-induced tax rate reduction

    Czech Academy of Sciences Publication Activity Database

    Gillman, Max; Kejak, Michal

    2014-01-01

    Roč. 8, č. 1 (2014), s. 42-79 ISSN 1932-8575 R&D Projects: GA ČR GA13-34096S Institutional support: RVO:67985998 Keywords : tax evasion * human capital * tax rates and tables Subject RIV: AH - Economics Impact factor: 0.600, year: 2014

  10. Tax evasion, human capital, and productivity-induced tax rate reduction

    Czech Academy of Sciences Publication Activity Database

    Gillman, M.; Kejak, Michal

    2014-01-01

    Roč. 8, č. 1 (2014), s. 42-79 ISSN 1932-8575 Grant - others:UK(CZ) UNCE 204005/2012 Institutional support: PRVOUK-P23 Keywords : tax evasion * human capital * tax rates and tables Subject RIV: AH - Economics Impact factor: 0.600, year: 2014

  11. Natural gas -- introduction on the market as a motor fuel without tax reduction

    International Nuclear Information System (INIS)

    Seifert, M.; Weber, J.-C.

    2001-01-01

    This extensive article reviews the history of efforts being made to promote the use of gas as a motor fuel in Switzerland and the work done in various institutions in Europe and Switzerland on natural gas driven vehicles, from small cars up to full sized trucks and hybrid vehicles. The reduction of airborne pollution as a result of using natural gas is looked at and the certification of vehicles according to European and American standards is commented. The motor fuel taxing situation in Switzerland and various parliamentary initiatives calling for the reduction of taxes on more environmentally friendly fuels such as natural gas are discussed. The use of biogas as a tax-exempted motor fuel and the technology necessary for its refinement is examined and its potential assessed. Pilot and demonstration projects in the natural gas fuels area are described and the gas industry's activities in their promotion are discussed. The article is concluded by a look at today's fiscal and technical situation; future trends and developments on the market are also discussed

  12. Economic Valuation of a Geothermal Production Tax Credit

    Energy Technology Data Exchange (ETDEWEB)

    Owens, B.

    2002-04-01

    The United States (U.S.) geothermal industry has a 45-year history. Early developments were centered on a geothermal resource in northern California known as The Geysers. Today, most of the geothermal power currently produced in the U.S. is generated in California and Nevada. The majority of geothermal capacity came on line during the 1980s when stable market conditions created by the Public Utility Regulatory Policies Act (PURPA) in 1978 and tax incentives worked together to create a wave of geothermal development that lasted until the early 1990s. However, by the mid-1990s, the market for new geothermal power plants began to disappear because the high power prices paid under many PURPA contracts switched to a lower price based on an avoided cost calculation that reflected the low fossil fuel-prices of the early 1990s. Today, market and non-market forces appear to be aligning once again to create an environment in which geothermal energy has the potential to play an important role in meeting the nation's energy needs. One potentially attractive incentive for the geothermal industry is the Production Tax Credit (PTC). The current PTC, which was enacted as part of the Energy Policy Act of 1992 (EPAct) (P.L. 102-486), provides an inflation-adjusted 1.5 cent per kilowatt-hour (kWh) federal tax credit for electricity produced from wind and closed-loop biomass resources. Proposed expansions would make the credit available to geothermal and solar energy projects. This report focuses on the project-level financial impacts of the proposed PTC expansion to geothermal power plants.

  13. Productivity improvements in gas distribution

    International Nuclear Information System (INIS)

    Young, M.R.

    1997-01-01

    In 1993, the Hilmer Report resulted in the introduction of the National Competition Policy which, in the case of the gas industry, aims to promote gas-on-gas competition where to date it has been excluded. In response, and to prepare for wide gas industry reform, Gas and Fuel formed three fundamentally different core businesses on 1 July 1996 - Energy Retail, Network, and Contestable Services. In one productivity improvement initiative which is believed to be unique, Gas and Fuel appointed three companies as strategic alliance partners for distribution system maintenance. Gas and Fuel can now concentrate on its core role as asset manager which owns and operates the distribution system while procuring all services from what will become non-regulated businesses. This Paper details this initiative and the benefits which have resulted from overall changes and improvements, and outlines the challenges facing Gas and Fuel in the future. (au)

  14. World natural gas supply and demand: Brief pause in production

    International Nuclear Information System (INIS)

    Coccia, G.

    1993-01-01

    With reference to the 1992 CEDIGAZ (Centre International sur le Gas Naturel et tous Hydrocarbures Gazeux) report on world natural gas supply and demand, this paper assesses current market and production trends in this industry. The slight drop in production in 1992, the first which has which has occurred after many consecutive years of steady increases, is ascribed to ownership disputes among the former-USSR republics and major changes in the organizational structure of the former-USSR's natural gas industry. Strong increases in demand are forecasted due to expected strong population growth and increased industrialization to take place in China and India. Price trends in natural gas should remain steady as a result of plentiful supplies of this fuel and coal, a major competitor. The use of relatively clean natural gas is suggested as a practical alternative to energy taxes now being proposed as a means for the reduction of greenhouse gas emissions

  15. Beyond excise taxes: a systematic review of literature on non-tax policy approaches to raising tobacco product prices.

    Science.gov (United States)

    Golden, Shelley D; Smith, Margaret Holt; Feighery, Ellen C; Roeseler, April; Rogers, Todd; Ribisl, Kurt M

    2016-07-01

    Raising the price of tobacco products is considered one of the most effective ways to reduce tobacco use. In addition to excise taxes, governments are exploring other policies to raise tobacco prices and minimise price dispersion, both within and across price tiers. We conducted a systematic review to determine how these policies are described, recommended and evaluated in the literature. We systematically searched six databases and the California Tobacco Control library for English language studies or reports, indexed on or before 18 December 2013, that included a tobacco keyword (eg, cigarette), policy keyword (eg, legislation) and a price keyword (eg, promotion). We identified 3067 abstracts. Two coders independently reviewed all abstracts and identified 56 studies or reports that explicitly described a public policy likely to impact the retail price of tobacco products through non-tax means. Two coders independently identified tobacco products targeted by policies described, recommendations for implementing policies and empirical assessments of policy impacts. The most prevalent non-tax price policies were price promotion restrictions and minimum price laws. Few studies measured the impact of non-tax policies on average prices, price dispersion or disparities in tobacco consumption, but the literature includes suggestions for crafting policies and preparing for legal challenges or tobacco industry opposition. Price-focused evaluations of well-implemented non-tax price policies are needed to determine whether they can deliver on their promise to raise prices, reduce price dispersion and serve as an important complement to excise taxes. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  16. Use green taxes and market instruments to reduce greenhouse gas emissions

    International Nuclear Information System (INIS)

    Hodgson, G.; Rheaume, G.; Coad, L.

    2008-01-01

    This briefing is part of the Conference Board of Canada's CanCompete program, which was designed to help leading decision makers advance Canada on a path of national competitiveness. Many members of the scientific community have concluded that anthropogenic greenhouse gas (GHG) emissions are responsible for the current pace of global warming. It is widely believed that the changing climate will have a negative impact on the economy and the environment. This briefing considered a set of reforms to the Canadian tax system designed to ensure sustainable growth within a changing climate. The briefing was prepared in response to an earlier paper calling for a market-based policy on climate change. Tax incentives were examined, as well as price signalling systems to ensure successful climate change adjustment for Canadian businesses. It was concluded that a combination of efficient regulations, market forces, and tax measures will be needed to set accurate and effective prices for GHGs. Green taxes and tax credits will also be necessary in order to accelerate technological adaptation to a carbon pricing system, along with a complementary cap and trade system. 1 fig

  17. Energy taxes and wages in a general equilibrium model of production

    International Nuclear Information System (INIS)

    Thompson, H.

    2000-01-01

    Energy taxes are responsible for a good deal of observed differences in energy prices across states and countries. They alter patterns of production and income distribution. The present paper examines the potential of energy taxes to lower wages in a general equilibrium model of production with capital, labour and energy inputs. (Author)

  18. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at the...

  19. Tax policy

    International Nuclear Information System (INIS)

    1990-07-01

    This report contains information on the effects of additional tax incentives for the petroleum production industry. It considers the effects of additional incentives on petroleum production and federal revenues, the federal tax burden on new domestic petroleum production investments under current law, and the comparative tax treatment of petroleum production investments in the United States and other nations

  20. Oil and gas production equals jobs and revenue

    International Nuclear Information System (INIS)

    Aimes, L.A.

    1994-01-01

    The effects of oil and gas production on jobs and revenue are discussed. Some suggestions are presented that should provide the climate to increase jobs, add revenue and increase efficiency in state agencies within the producing states. Some of the ideas and suggestions are summarized. Some of these ideas include: how to extend the economic limits of marginal properties; how the states can encourage additional drilling without incurring loss of revenue; and the use of investment tax credits

  1. Energy taxes, trends and structure in OECD countries

    International Nuclear Information System (INIS)

    2000-01-01

    Most forms of energy are taxed in industrialised countries, but taxes vary amongst regions and between products. Oil taxes are by far the most important. They accounted in 1999 for 45 per cent of the total value of the oil barrel in the market. Natural gas is taxed much less than oil, but taxes are increasing, whereas coal taxes are absent or remain negligible. Environmental considerations have resulted in higher energy taxes in some countries ? the best examples in recent years are Germany and the UK. However, treasury revenue is still the most important determinant both for the level and for the structure of energy taxes. (author)

  2. Scenarios for remote gas production

    International Nuclear Information System (INIS)

    Tangen, Grethe; Molnvik, Mona J.

    2009-01-01

    The amount of natural gas resources accessible via proven production technology and existing infrastructure is declining. Therefore, smaller and less accessible gas fields are considered for commercial exploitation. The research project Enabling production of remote gas builds knowledge and technology aiming at developing competitive remote gas production based on floating LNG and chemical gas conversion. In this project, scenarios are used as basis for directing research related to topics that affect the overall design and operation of such plants. Selected research areas are safety, environment, power supply, operability and control. The paper summarises the scenario building process as a common effort among research institutes and industry. Further, it documents four scenarios for production of remote gas and outlines how the scenarios are applied to establish research strategies and adequate plans in a multidisciplinary project. To ensure relevance of the scenarios, it is important to adapt the building process to the current problem and the scenarios should be developed with extensive participation of key personnel.

  3. Fiscal Federalism, Tax Reforms And Productivity: A Case For Direct ...

    African Journals Online (AJOL)

    Of all sources of revenue to government, taxation is the most important. Owing to the inherent power of the government to impose taxes, the government is assured at all times of its tax revenue no matter the circumstances. With modifications as a result of different manifestos of opposing political parties, the government's ...

  4. Tax policy can change the production path: A model of optimal oil extraction in Alaska

    International Nuclear Information System (INIS)

    Leighty, Wayne; Lin, C.-Y. Cynthia

    2012-01-01

    We model the economically optimal dynamic oil production decisions for seven production units (fields) on Alaska's North Slope. We use adjustment cost and discount rate to calibrate the model against historical production data, and use the calibrated model to simulate the impact of tax policy on production rate. We construct field-specific cost functions from average cost data and an estimated inverse production function, which incorporates engineering aspects of oil production into our economic modeling. Producers appear to have approximated dynamic optimality. Consistent with prior research, we find that changing the tax rate alone does not change the economically optimal oil production path, except for marginal fields that may cease production. Contrary to prior research, we find that the structure of tax policy can be designed to affect the economically optimal production path, but at a cost in net social benefit. - Highlights: ► We model economically optimal dynamic oil production decisions for 7 Alaska fields. ► Changing tax rate alone does not alter the economically optimal oil production path. ► But change in tax structure can affect the economically optimal oil production path. ► Tax structures that modify the optimal production path reduce net social benefit. ► Field-specific cost functions and inverse production functions are estimated

  5. The economic impact of taxes on refined petroleum products in the Philippines

    International Nuclear Information System (INIS)

    Boyd, R.; Uri, N.D.

    1993-01-01

    This paper uses an aggregate modelling approach to assess the impact of taxes on refined petroleum products on the Philippine economy. The effects of removing the 48% tax on premium and regular gasoline and the 24% tax on other refined petroleum products on prices and quantities are examined. For example, the consequences of a complete elimination of refined petroleum product taxes would be an increase in output by all producing sectors of about 3.7% or about 2.65 hundred billion Philippine pesos, a rise in the consumption of goods and services by about 13.6% or 4.2 hundred billion Philippine pesos, a rise in lower tax revenue for the government of 62.4% or 2.8 hundred billion Philippine pesos. When subjected to sensitivity analyses, the results are reasonably robust. (author)

  6. Non-conventional fuel tax credit

    International Nuclear Information System (INIS)

    Soeoet, P.M.

    1988-01-01

    Coal-seam methane, along with certain other non-conventional fuels, is eligible for a tax credit. This production tax credit allowed coal-seam methane producers to receive $0.7526 per million Btu of gas sold during 1986. In 1987, this credit rose to $0.78 per million Btu. The tax credit is a very significant element of the economic analysis of current coal-seam methane projects. In today's spot market, gas prices are around $1.50 per million Btu. Allowing for costs of production, the gas producer will net more income from the tax credit than from the sale of the gas. The Crude Oil Windfall Profit Tax Act of 1980 is the source of this tax credit. There were some minor changes made by subsequent legislation, but most of the tax credit has remained intact. Wells must be drilled by 1990 to qualify for the tax credit but the production from such wells is eligible for the tax credit until 2001. Projections have been made, showing that the tax credit should increase to $0.91 per million Btu for production in 1990 and $1.34 per million Btu in 2000. Variables which may decrease the tax credit from these projections are dramatically lower oil prices or general economic price deflation

  7. Law proposal aiming at imposing the domestic consumption tax to the natural gas used for hydrogen generation for petroleum refining purposes

    International Nuclear Information System (INIS)

    2009-04-01

    In France, natural gas benefits from tax exemptions in several situations and in particular when used as raw material for hydrogen generation, which in turn, is used for crude oil refining and fuels generation. However, crude oil is cheaper when it is heavier but more hydrogen, and thus more natural gas, is needed to refine it and more CO 2 is released in the atmosphere. Therefore, refining cheap crude oil increases the refining margins of oil companies but their environmental impact as well. The aim of this law proposal is to impose the domestic consumption tax to natural gas when used in oil refining processes in order to finance the development of the renewable hydrogen industry through the creation of a High Council of Hydrogen Industry. This High Council would be in charge of promoting the development of renewable hydrogen production facilities and distribution circuits, of hydrogen-fueled vehicles, and of fuel cells. (J.S.)

  8. Preliminary report on the commercial viability of gas production from natural gas hydrates

    Science.gov (United States)

    Walsh, M.R.; Hancock, S.H.; Wilson, S.J.; Patil, S.L.; Moridis, G.J.; Boswell, R.; Collett, T.S.; Koh, C.A.; Sloan, E.D.

    2009-01-01

    Economic studies on simulated gas hydrate reservoirs have been compiled to estimate the price of natural gas that may lead to economically viable production from the most promising gas hydrate accumulations. As a first estimate, $CDN2005 12/Mscf is the lowest gas price that would allow economically viable production from gas hydrates in the absence of associated free gas, while an underlying gas deposit will reduce the viability price estimate to $CDN2005 7.50/Mscf. Results from a recent analysis of the simulated production of natural gas from marine hydrate deposits are also considered in this report; on an IROR basis, it is $US2008 3.50-4.00/Mscf more expensive to produce marine hydrates than conventional marine gas assuming the existence of sufficiently large marine hydrate accumulations. While these prices represent the best available estimates, the economic evaluation of a specific project is highly dependent on the producibility of the target zone, the amount of gas in place, the associated geologic and depositional environment, existing pipeline infrastructure, and local tariffs and taxes. ?? 2009 Elsevier B.V.

  9. Taxing Electricity Sector Carbon Emissions at Social Cost

    OpenAIRE

    Paul, Anthony; Beasley, Blair; Palmer, Karen

    2013-01-01

    Concerns about budget deficits, tax reform, and climate change are fueling discussions about taxing carbon emissions to generate revenue and reduce greenhouse gas emissions. Imposing a carbon tax on electricity production based on the social cost of carbon (SCC) could generate between $21 and $82 billion in revenues in 2020 and would have important effects on electricity markets. The sources of emissions reductions in the sector depend on the level of the tax. A carbon tax based on lower SCC ...

  10. The effect of prices on nutrition: Comparing the impact of product- and nutrient-specific taxes.

    Science.gov (United States)

    Harding, Matthew; Lovenheim, Michael

    2017-05-01

    This paper provides an analysis of the role of prices in determining food purchases and nutrition using very detailed transaction-level observations for a large, nationally-representative sample of US consumers over the period 2002-2007. Using product-specific nutritional information, we develop a new method of partitioning the product space into relevant nutritional clusters that define a set of nutritionally-bundled goods, which parsimoniously characterize consumer choice sets. We then estimate a large utility-derived demand system over this joint product-nutrient space that allows us to calculate price and expenditure elasticities. Using our structural demand estimates, we simulate the role of product taxes on soda, sugar-sweetened beverages, packaged meals, and snacks, and nutrient taxes on fat, salt, and sugar. We find that a 20% nutrient tax has a significantly larger impact on nutrition than an equivalent product tax, due to the fact that these are broader-based taxes. However, the costs of these taxes in terms of consumer utility are only about 70 cents per household per day. A sugar tax in particular is a powerful tool to induce healthier nutritive bundles among consumers. Copyright © 2017 Elsevier B.V. All rights reserved.

  11. Alternatives to REPETRO: stability and legal tax security for the investments in petroleum and gas; Alternativas ao REPETRO: estabilidade e seguranca juridico-tributaria para os investimentos no segmento de petroleo e gas

    Energy Technology Data Exchange (ETDEWEB)

    Silva, Helio Fernando Rodrigues [PETROBRAS, Rio de Janeiro, RJ (Brazil)

    2004-07-01

    By 1997, Brazilian Government had made possible the application of a special customs regime named 'Temporary Admission' for the foreign equipment, which are indispensable for the exploration and production of petroleum and gas, to come into the country without the impact of tax cost normally occurred to importation. In 1996, however, the 'Temporary Admission for Economic Utilization' came to sight which imposed the proportional tax payments incident to the importing of foreign goods destined to produce other goods or service assistances. The new 'Temporary Admission' affected negatively the productive segment of petroleum forcing the government to create another 'special customs regime', known as 'Repetro, which exempts within a limited period of time the proportional tax duty incident to temporary importation of equipment destined for the production and exploration of petroleum and gas. The purpose of 'Repetro' would better pursue either by a 'law granting exemption from tax' specially due to its settling of limited validity of time, or by a 'permanent customs regime'. Thus, both technical profile are more adequate, which naturally would establish a secure legal environment necessary for the accomplishment of investments in the field of exploration and production of petroleum. (author)

  12. Gas Law: contradictions with the Constitution, investment incentives and taxes aspects; Lei do gas: contradicoes com a Constituicao, incentivos aos investimentos e aspectos tributarios

    Energy Technology Data Exchange (ETDEWEB)

    Perdiz, Lauro Daniel Beisl; Sousa, Eduardo F. de; Chaves, Cleuber Sobreira da Silva; Flor, Ricardo Antonio Maciel [Universidade Salvador, BA (Brazil). Curso de Mestrado em Regulacao da Industria de Energia

    2008-07-01

    Based on the high increase of the participation of natural gas into the sources of energy in Brazil, and considering, on the other hand, the essential role of this energy source to guarantee energy supply in the coming years, the discussions involving the proposed Law of Gas, which is under consideration by the National Congress, has gained a lot of importance. The natural gas market in Brazil doesn't have yet a specific law to solve the legal conflicts involving all those who participate on the this productive chain. The law that regulates this market is the Federal Law n. 9.478/97 - the Petroleum Law. The greatest challenge of the proposed Law of Gas is to find a frontier defining where the activities of transportation and distribution of gas Begin and finish. This work will discuss the main legal aspects involving the proposed law. The possible situations of inconstitutionality of the proposed law will also be discussed. In the same way, the aspects connected to attraction of investments and taxes will be commented. The objective is to demonstrate the positive and the negative aspects involving the proposed law. The methodology to be used will be the research of documents. (author)

  13. Performance measurement of the gas tax and public transit funds : final report

    International Nuclear Information System (INIS)

    2007-01-01

    Federal funding for the gas tax fund and public transit fund are provided through Infrastructure Canada for municipal infrastructure across Canada in a broad range of municipal service projects. In order to identify appropriate outcomes that would meet reporting requirements for the gas tax fund and public transit fund, this report outlined a performance measurement approach that would allow for the reporting of projects under both funds and provide a structured methodology for multiple year analysis of benefits. The report discussed the performance measures process review and outcomes approach logic model. It also provided an outline of information sourcing strategies including an overview of the project types and expenditures; information sourcing strategy; typical municipal information sources by project type; performance measurement framework assumptions and limitations; and modeling of outcomes from outputs. Conclusions and recommendations were also offered. It was concluded that based on a comprehensive review of ancillary benefits and outcomes of various historic funding programs, there are 3 foundational outcomes that should be considered to assess all initial program outcomes. These include cleaner air, cleaner water and reduced greenhouse gas emissions. tabs., figs

  14. Governmental tax breaks to biofuels production; Incentivos governamentais na producao do biodiesel

    Energy Technology Data Exchange (ETDEWEB)

    Munch, Marcelo Guimaraes; Costa, Fabio Carbalho [Petroleo Brasileiro S.A. (PETROBRAS), Rio de Janeiro, RJ (Brazil)

    2012-07-01

    Given the introduction of biodiesel as an energy source ecologically correct, it will seek to do an analysis on the taxation of biodiesel in Brazil. It should also be assessed to tax biodiesel from the viewpoint of the Principle of Neutrality and the character stimulating function of taxation. Although there is no legal incidence of the CIDE (Contribution in Economic Policy) on biodiesel, the laws relating to taxation of biodiesel refers to the IPI (Tax on Industrialized Products) and social contributions for PIS (Social Integration Program) and Cofins (Contribution to Social Security Financing), while taxes of competence of the Union. When we talk about state taxation, some states have maintained the policy of tax incentives biodiesel but we do not have a policy of tax incentives across the country. (author)

  15. Natural gas production verification tests

    International Nuclear Information System (INIS)

    1992-02-01

    This Environmental Assessment (EA) has been prepared by the Department of Energy (DOE) in compliance with the requirements of the National Environmental Policy Act of 1969. The Department of Energy (DOE) proposes to fund, through a contract with Petroleum Consulting Services, Inc. of Canton, Ohio, the testing of the effectiveness of a non-water based hydraulic fracturing treatment to increase gas recovery from low-pressure, tight, fractured Devonian Shale formations. Although Devonian Shales are found in the Appalachian, Michigan, and Illinois Basins, testing will be done only in the dominant, historical five state area of established production. The objective of this proposed project is to assess the benefits of liquid carbon dioxide (CO 2 )/sand stimulations in the Devonian Shale. In addition, this project would evaluate the potential nondamaging (to the formation) properties of this unique fracturing treatment relative to the clogging or chocking of pores and fractures that act as gas flow paths to the wellbore in the target gas-producing zones of the formation. This liquid CO 2 /sand fracturing process is water-free and is expected to facilitate gas well cleanup, reduce the time required for post-stimulation cleanup, and result in improved production levels in a much shorter time than is currently experienced

  16. Effects of the Danish saturated fat tax on the demand for meat and dairy products

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne; Aarup, Lars

    2016-01-01

    of saturated fat within three different types of food product group: minced beef, regular cream and sour cream. Design: We use an augmented version of the Linearized Almost Ideal Demand System (LAIDS) functional form for econometric analysis, allowing for tax-induced structural breaks. Setting: Data originate......Objective:  Taxation of unhealthy food is considered a regulation tool to improve diets. In 2011 Denmark introduced a tax on saturated fat in food products, the first country in the world to do so. The objective of the present paper is to investigate the effects of the tax on consumers’ intake...... for low- and medium-fat varieties, and led to a 13–16 % price increase for high-fat varieties of minced beef and cream products. The tax induced substitution effects, budget effects and preference change effects on consumption, yielding a total decrease of 4–6 % in the intake of saturated fat from minced...

  17. Desulfurized gas production from vertical kiln pyrolysis

    Science.gov (United States)

    Harris, Harry A.; Jones, Jr., John B.

    1978-05-30

    A gas, formed as a product of a pyrolysis of oil shale, is passed through hot, retorted shale (containing at least partially decomposed calcium or magnesium carbonate) to essentially eliminate sulfur contaminants in the gas. Specifically, a single chambered pyrolysis vessel, having a pyrolysis zone and a retorted shale gas into the bottom of the retorted shale zone and cleaned product gas is withdrawn as hot product gas near the top of such zone.

  18. Tobacco product prices before and after a statewide tobacco tax increase.

    Science.gov (United States)

    Brock, Betsy; Choi, Kelvin; Boyle, Raymond G; Moilanen, Molly; Schillo, Barbara A

    2016-03-01

    In 2013, the State of Minnesota Legislature passed a tobacco tax increase that increased the combined cigarette excise and sales tax by US$1.75 (from US$1.60 to US$3.35) and increased the tax on non-cigarette tobacco products from 70% to 95% of the wholesale price. The current study explores the change in tobacco prices in retail locations and whether the tax increase was fully passed to consumers. An observational study of tobacco retail prices was performed in a sample of 61 convenience stores in Minnesota, North Dakota, South Dakota and Wisconsin. Six rounds of data were collected between May 2013 and January 2014. In each round, purchases were made at the same stores for the same four tobacco products (Camel Blue cigarettes, Marlboro Gold cigarettes, Grizzly Wintergreen moist smokeless tobacco and Copenhagen Wintergreen moist smokeless tobacco). For all studied tobacco products, prices in Minnesota increased significantly after the tax increase (Round 1-Round 6). After controlling for price changes in neighbouring states, the average price difference in Minnesota for the two cigarette brands increased by US$1.89 and US$1.81, which are both more than the US$1.75 tax increase. For moist smokeless, the average price difference increased by US$0.90 and US$0.94. Significant price changes were not observed in the comparison states. After the introduction of the minimum moist smokeless tax, a significantly higher proportion of Minnesota stores offered price promotions on smokeless tobacco. A large tobacco tax resulted in an average retail cigarette price exceeding the tax, suggesting the industry over-shifted the cigarette tax increase to consumers in Minnesota. The findings support the known public health benefit of tobacco tax increases while highlighting the need for additional information about how, or if, tobacco companies use price promotions to blunt the impact of tax increases. Published by the BMJ Publishing Group Limited. For permission to use (where not

  19. The production tax credit for wind turbine powerplants is an ineffective incentive

    International Nuclear Information System (INIS)

    Kahn, E.; California Univ., Berkeley, CA

    1996-01-01

    The US Energy Policy Act (EPAct) of 1992 created a production tax credit of 1.5c/kWh available for 10 years to promote certain renewable energy technologies, including wind turbines. This paper argues that the impact of the wind turbine production tax credit will be minimal. The argument depends entirely on the nature of the project finance structure used by the private power industry for wind turbine development. We show that tax credits can only be absorbed by equity investors if there is a large fraction of equity in the project capital structure. This raises the financing cost of wind turbine projects compared to conventional power technology, which relies on a large fraction of low cost debt. If the tax credit were paid as a cash subsidy, the capital structure could be shifted to low cost debt and financing costs could be significantly reduced. (Author)

  20. State energy severance taxes, 1985-1993

    International Nuclear Information System (INIS)

    1995-09-01

    This report analyzes changes in aggregate and State-level energy severance taxes for 1985 through 1993. Data are presented for crude oil, natural gas, and coal. The report highlights trends in severance tax receipts relative to energy prices and production, using severance tax data published by the Bureau of the Census of the US Department of Commerce and production data published by the Energy Information Administration

  1. Gas tax/public transit annual expenditure report pursuant to the agreement on the transfer of federal gas tax revenue and the agreement on the transfer of public transit funds for the period April 1, 2006 to March 31, 2007

    International Nuclear Information System (INIS)

    Binnie, B.; Taylor, R.; Gibson, B.

    2007-09-01

    Federal funding initiatives for local infrastructure and capacity building was discussed with particular reference to the unique partnerships between the Canada-British Columbia Agreement on the transfer of federal gas tax revenues and the Canada-British Columbia agreement on the transfer of funds for public transit. The agreements reflect the nature of intergovernmental relations in British Columbia where the Union of British Columbia Municipalities (UBCM) works together with both federal and provincial governments to promote sustainable communities. This report identified the initiatives that are underway in communities across British Columbia as they begin to implement Gas Tax and Public Transit funded projects. These projects span a broad range of eligible project categories. The leadership role taken by local governments in the province to reduce greenhouse gas emissions was highlighted. Some of the 141 projects reported in 2007 were highlighted in this report, including improvement to public transit in the District of Saanich; TransLink bus replacement and expansion; cycling and pedestrian infrastructure; improvements to local roads and bridges; alternative energy retrofits; collection of solid waste; improvement to water systems; stormwater and wastewater treatment; capacity building; watershed protection; and water acquisition strategies. Of the projects reported, 33 per cent anticipated gas tax spending in more than 1 year, indicating either payment of capital costs as they are incurred during a construction period that spans beyond a single year, or use of gas tax funding towards the debt servicing costs related to the eligible project. tabs., figs

  2. Effects of the Danish saturated fat tax on the demand for meat and dairy products.

    Science.gov (United States)

    Jensen, Jørgen Dejgaard; Smed, Sinne; Aarup, Lars; Nielsen, Erhard

    2016-12-01

    Taxation of unhealthy food is considered a regulation tool to improve diets. In 2011 Denmark introduced a tax on saturated fat in food products, the first country in the world to do so. The objective of the present paper is to investigate the effects of the tax on consumers' intake of saturated fat within three different types of food product group: minced beef, regular cream and sour cream. We use an augmented version of the Linearized Almost Ideal Demand System (LAIDS) functional form for econometric analysis, allowing for tax-induced structural breaks. Data originate from one of the largest retail chains in Denmark (Coop Danmark) and cover January 2010 to October 2012, with monthly records of sales volume, sales revenue and information about specific campaigns from 1293 stores. The Danish fat tax had an insignificant or small negative effect on the price for low- and medium-fat varieties, and led to a 13-16 % price increase for high-fat varieties of minced beef and cream products. The tax induced substitution effects, budget effects and preference change effects on consumption, yielding a total decrease of 4-6 % in the intake of saturated fat from minced beef and regular cream, and a negligible effect on the intake from sour cream. The Danish introduction of a tax on saturated fat in food in October 2011 had statistically significant effects on the sales of fat in minced beef and cream products, but the tax seems to have reduced the beyond-recommendation saturated fat intake to only a limited extent.

  3. 17 CFR 229.1204 - (Item 1204) Oil and gas production, production prices and production costs.

    Science.gov (United States)

    2010-04-01

    ... production, production prices and production costs. 229.1204 Section 229.1204 Commodity and Securities... production, production prices and production costs. (a) For each of the last three fiscal years disclose... production cost, not including ad valorem and severance taxes, per unit of production. Instruction 1 to Item...

  4. An evaluation of the effects of the tax on refined petroleum products in the Philippines

    International Nuclear Information System (INIS)

    Uri, N.D.; Boyd, R.

    1993-01-01

    This paper uses an aggregate modelling approach to assess the effect of taxes on refined petroleum products on the Philippine economy. The approach used in the analysis consists of a general equilibrium model comprising 14 producing sectors, 14 consuming sectors, 3 household categories classified by income and government. The effects of removing the 48% tax on premium and regular gasoline and the 24% tax on other refined petroleum products on prices and quantities are examined. The results are revealing. For example, the consequences of a complete elimination of refined petroleum product taxes would be an increase in output by all producing sectors of about 3.7% or about 2.65 hundred billion Philippine pesos, a rise in the consumption of goods and services by about 13.6% or 4.2 hundred billion Philippine pesos, a rise in total utility by 14.3% or 4.5 hundred billion Philippine pesos and lower tax revenue for the government of 62.4% or 2.8 hundred billion Philippine pesos. When subjected to a sensitivity analysis, the results are reasonably robust with regard to the assumption of the values of the substitution elasticities. That is, while the model's equilibrium values do vary in response to different assumptions of the values of these elasticities, the fluctuations are not so enormous to suggest that the model is unrealistically sensitive to these parameters. (Author)

  5. Caspian Oil and Gas: Production and Prospects

    National Research Council Canada - National Science Library

    Gelb, Bernard A

    2005-01-01

    .... The Caspian Sea region historically has been an oil and natural gas producer, but many believe that the region contains large reserves of oil and gas capable of much greater production than at present...

  6. New taxes are late

    International Nuclear Information System (INIS)

    Marcan, P.

    2007-01-01

    A special tax for monopolies is not the only new tax the cabinet of Robert Fico is yet to introduce. As of the beginning of the year, new excise taxes prescribed by Brussels should have entered into force in Slovakia. According to the new arrangements, we should pay for energy consumed and for the coal and natural gas used to produce heat. And so the energy prices for companies should have already increased. Although the deadline set by the European Commission has already passed, the cabinet has still not completed the final version of the relevant legislation. Work stopped after the elections. The Ministry is very careful when it comes to making statements related to the excise tax. 'We do not wish to talk about details. There are still some minor issues that require fine tuning,' said Adrian Belanik, General Director of the Tax and Customs Section. Companies will have to get ready for the new costs related to the new excise taxes. The only thing that is clear is that the new taxes will be paid on the electricity and fuel used for heat production. (authors)

  7. The impact on productivity of a hypothetical tax on sugar-sweetened beverages.

    Science.gov (United States)

    Nomaguchi, Takeshi; Cunich, Michelle; Zapata-Diomedi, Belen; Veerman, J Lennert

    2017-06-01

    To quantify the potential impact of an additional 20% tax on sugar-sweetened beverages (SSBs) on productivity in Australia. We used a multi-state lifetable Markov model to examine the potential impact of an additional 20% tax on SSBs on total lifetime productivity in the paid and unpaid sectors of the economy. The study population consisted of Australians aged 20 years or older in 2010, whose health and other relevant outcomes were modelled over their remaining lifetime. The SSBs tax was estimated to reduce the number of people with obesity by 1.96% of the entire population (437,000 fewer persons with obesity), and reduce the number of employees with obesity by 317,000 persons. These effects translated into productivity gains in the paid sector of AU$751 million for the working-age population (95% confidence interval: AU$565 million to AU$954 million), using the human capital approach. In the unpaid sector, the potential productivity gains amounted to AU$1172 million (AU$929 million to AU$1435 million) using the replacement cost method. These productivity benefits are in addition to the health benefits of 35,000 life years gained and a reduction in healthcare costs of AU$425 million. An additional 20% tax on SSBs not only improves health outcomes and reduces healthcare costs, but provides productivity gains in both the paid and unpaid sectors of the economy. Copyright © 2017 Elsevier B.V. All rights reserved.

  8. Filling the infrastructure gap : prepared for the 4. annual gas tax honesty day

    International Nuclear Information System (INIS)

    2002-01-01

    This paper presents recommendations by the Canadian Taxpayers Federation (CTF) regarding gasoline taxes and motoring revenues. In 2001, gasoline taxes accounted for 42 per cent of the pump price paid by Canadian motorists. The paper criticizes the fact that the federal government reaped a $4.8 billion revenue but provided only minimal support for roadway spending. The Department of Transport returned only 2.4 per cent of that revenue ($113 million) to the provinces for roadway and highway spending. In comparison, the US federal government returned 84 per cent of the US gasoline tax revenues back into road and highway development. The mayors of the major cities in Canada point to the need for a real commitment to municipal roadway spending. The CTF recommends that the federal government transfer 50 per cent of federal gasoline tax revenues to municipalities to develop roadways. It also recommends a reduction in gasoline tax rates and the elimination of the 1.5 cent/litre gasoline tax introduced in 1995 to fight the deficit. Other recommendations include the elimination of the harmonized sales tax and the goods and service tax charged on the tax component of the pump price. It was suggested that service stations should continue to post the tax component of a litre of gasoline. The main principles of these recommendations are to dedicate gasoline tax revenues to highway and roadway construction and maintenance and to reduce the tax rates to levels in keeping with road and highway funding. tabs., figs

  9. Filling the infrastructure gap : prepared for the 4. annual gas tax honesty day

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-05-16

    This paper presents recommendations by the Canadian Taxpayers Federation (CTF) regarding gasoline taxes and motoring revenues. In 2001, gasoline taxes accounted for 42 per cent of the pump price paid by Canadian motorists. The paper criticizes the fact that the federal government reaped a $4.8 billion revenue but provided only minimal support for roadway spending. The Department of Transport returned only 2.4 per cent of that revenue ($113 million) to the provinces for roadway and highway spending. In comparison, the US federal government returned 84 per cent of the US gasoline tax revenues back into road and highway development. The mayors of the major cities in Canada point to the need for a real commitment to municipal roadway spending. The CTF recommends that the federal government transfer 50 per cent of federal gasoline tax revenues to municipalities to develop roadways. It also recommends a reduction in gasoline tax rates and the elimination of the 1.5 cent/litre gasoline tax introduced in 1995 to fight the deficit. Other recommendations include the elimination of the harmonized sales tax and the goods and service tax charged on the tax component of the pump price. It was suggested that service stations should continue to post the tax component of a litre of gasoline. The main principles of these recommendations are to dedicate gasoline tax revenues to highway and roadway construction and maintenance and to reduce the tax rates to levels in keeping with road and highway funding. tabs., figs.

  10. Climatic impact of Norwegian gas power production

    International Nuclear Information System (INIS)

    Aune, Finn Roar; Golombek, Rolf; Kittelsen, Sverre A.C.; Rosendal, Knut Einar

    2001-01-01

    This article discusses model calculations of the impact of a Norwegian gas power plant on the total carbon dioxide emission in Western Europe. The authors have set up a model that is based on the assumption that the European markets for electricity and gas be liberalized as defined in various EU directives. The model calculates all energy prices and the energy produced and consumed in Western Europe within a time horizon where all the capacities of the energy sector are given. If gas power plants are built in Norway after such liberalization, the model predicts a reduction of CO 2 emissions in Western Europe even if the gas power plant increases the local emission in Norway. This is primarily because of the phasing-out of the coal-fired power plants in other countries. Alternative calculations using different assumptions about taxes, transportation capacity, minimum run-off years in Norway give the same type of results. Thus, the principal result about the climatically beneficial effect of a Norwegian gas power plant is robust within the model. However, alternative assumptions about the extent of the liberalization and the time horizon may lead to other conclusions. In any case, the impact of a Norwegian gas power plant (6 TWh) is so small on the European scale as to be rather symbolic

  11. Taxing energy

    International Nuclear Information System (INIS)

    Deacon, R.; DeCanio, S.; Frech, H.E. III; Johnson, M.B.

    1990-01-01

    In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production in the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed

  12. PVD and gas production: consider local resource access requirements

    International Nuclear Information System (INIS)

    Delafosse, E.

    1993-01-01

    The history of the natural gas industry worldwide teaches us that its development has sprung mainly from two sources: favorable contingent conditions, such as in the United States, where the discovery of large gas fields coincided favorably with technological progress and the already existing city gas distribution networks, as also happened in Italy and France; and political prodding, as in the Eastern European countries, in Japan, and certain countries of Western Europe too. Today, while natural gas is winning over more and more consumers and the infrastructures now exist, the rise in consumption is being held back by supply-related constraints, and namely the problem of adjusting to the rise in gas prices in the United States, and the distancing of the resources from Europe. In this context, the development of new gas markets in the developing countries could contribute to the continuous growth of the world natural gas industry. The resources do exist, and the possibility of generating electricity with them opens the way to creating or developing this industry in some twenty developing countries, to begin with, and a greater number later. For these countries, this perspective is highly enticing, economically; but development is slow, partly due to the fact that the specific requirements of gas production projects are not satisfied. The contractual and tax structure governing their implementation does not reflect the fact that, in contrast to the petroleum industry, the producer does not have access to a true market, and he is in fact only one of the wheels in an integrated production mechanism bent specifically on putting electrical power on the market. It is easy to see the difficulties that arise from such a situation, since the indispensable steps in the process, performed successively by producer, transporter, and electric company, use two interfaces with fields of business that are in close bilateral dependency. This leads to upstream inefficiency in

  13. U.S. Btu tax plan revised; industry wary of results

    International Nuclear Information System (INIS)

    Crow, P.

    1993-01-01

    The Clinton administration has changed its U.S. energy tax proposal to remove some objection voiced by industry and consumers. The Treasury Department's revised plan will still tax oil products at double the rate of other types of energy except for home heating oil, which now is to be taxed at the lower rate for natural gas. Of major importance to California producers, the revision will not tax natural gas used in enhanced recovery for heavy oil. This paper describes exemptions; effects on natural gas; the credibility gap; inhibition of gas market recovery; tax on NGL; and forecasting the future

  14. Energy prices and taxes

    International Nuclear Information System (INIS)

    2004-01-01

    Energy Prices and Taxes contains a major international compilation of energy prices at all market levels: import prices, industry prices and consumer prices. The statistics cover main petroleum products, gas, coal and electricity, giving for imported products an average price both for importing country and country of origin. Every issue includes full notes on sources and methods and a description of price mechanisms in each country

  15. Shale gas production: potential versus actual greenhouse gas emissions

    OpenAIRE

    O'Sullivan, Francis Martin; Paltsev, Sergey

    2012-01-01

    Estimates of greenhouse gas (GHG) emissions from shale gas production and use are controversial. Here we assess the level of GHG emissions from shale gas well hydraulic fracturing operations in the United States during 2010. Data from each of the approximately 4000 horizontal shale gas wells brought online that year are used to show that about 900 Gg CH[subscript 4] of potential fugitive emissions were generated by these operations, or 228 Mg CH[subscript 4] per well—a figure inappropriately ...

  16. Radon gas in oil and natural gas production facilities

    International Nuclear Information System (INIS)

    Chandler, W.P.

    1994-01-01

    Radon gas is a naturally occurring radionuclide that can be found in some oil and natural gas production facilities, either as a contaminant in a natural gas stream or derived from Radium dissolved in formation waters. The gas itself is not normally a health hazard, but it's decay products, which can be concentrated by plate-out or deposition as a scale in process equipment, can be a health hazard for maintenance personnel. To evaluate possible health hazards, it is necessary to monitor for naturally occurring radioactive materials (NORM) in the gas stream and in the formation water. If Radon and/or Radium is found, a monitoring programme should be initiated to comply with National or State requirements. In some instances, it has been found necessary to dispose of silt and scale materials as low level radioactive waste. 8 refs

  17. Running on empty, fuming to Ottawa : prepared for the 6. annual gas tax honesty day campaign

    International Nuclear Information System (INIS)

    2004-05-01

    This paper presents recommendations by the Canadian Taxpayers Federation (CTF) regarding gasoline taxes and motoring revenues. From the period of May 2003 to April 2004, the average cost of a litre of gasoline in Canada was 73.3 cents. In 2004, gasoline taxes accounted for 42 per cent of the pump price paid by Canadian motorists. The paper criticizes the fact that the federal government collected $5.3 billion in federal gasoline and diesel taxes in 2003-2004, but provided only minimal support for roadway spending. The Department of Transport returned only 2.5 per cent of that revenue ($135 million) to the provinces for roadway and highway spending. In comparison, the US federal government returned 84 per cent of the US gasoline tax revenues back into road and highway development. The mayors of the major cities in Canada point to the need for a real commitment to municipal roadway spending. The CTF recommends that the federal government transfer and dedicate 5 cents of federal gasoline tax revenues to municipalities for roadway development using the CTF Municipal Roadway Trust model. It also recommends that the remaining half be returned to motorists and taxpayers in the form of lower gasoline taxes, beginning with the elimination of the 1.5 cent per litre gasoline tax introduced in 1995 to bring down the deficit. Other recommendations include the elimination of the harmonized sales tax and the goods and service tax charged on the tax component of the pump price. The main principles of these recommendations are to dedicate gasoline tax revenues to highway and roadway construction and maintenance and to reduce the tax rates to levels in keeping with road and highway funding. tabs., figs

  18. Running on empty, fuming to Ottawa : prepared for the 6. annual gas tax honesty day campaign

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-05-01

    This paper presents recommendations by the Canadian Taxpayers Federation (CTF) regarding gasoline taxes and motoring revenues. From the period of May 2003 to April 2004, the average cost of a litre of gasoline in Canada was 73.3 cents. In 2004, gasoline taxes accounted for 42 per cent of the pump price paid by Canadian motorists. The paper criticizes the fact that the federal government collected $5.3 billion in federal gasoline and diesel taxes in 2003-2004, but provided only minimal support for roadway spending. The Department of Transport returned only 2.5 per cent of that revenue ($135 million) to the provinces for roadway and highway spending. In comparison, the US federal government returned 84 per cent of the US gasoline tax revenues back into road and highway development. The mayors of the major cities in Canada point to the need for a real commitment to municipal roadway spending. The CTF recommends that the federal government transfer and dedicate 5 cents of federal gasoline tax revenues to municipalities for roadway development using the CTF Municipal Roadway Trust model. It also recommends that the remaining half be returned to motorists and taxpayers in the form of lower gasoline taxes, beginning with the elimination of the 1.5 cent per litre gasoline tax introduced in 1995 to bring down the deficit. Other recommendations include the elimination of the harmonized sales tax and the goods and service tax charged on the tax component of the pump price. The main principles of these recommendations are to dedicate gasoline tax revenues to highway and roadway construction and maintenance and to reduce the tax rates to levels in keeping with road and highway funding. tabs., figs.

  19. Canada's looming infrastructure crisis and gas tax agreements : are strategic connections being made?

    International Nuclear Information System (INIS)

    Kennedy, E.; Roseland, M.; Connelly, S.; Markey, S.

    2008-03-01

    Canada's municipalities face multiple challenges in relation to the maintenance and development of services and infrastructure. This paper examined the growing infrastructure crisis in relation to sustainable community planning policies, gas tax agreements (GTA) and integrated community sustainability plans (ICSP). The study assessed the degree to which the GTA and ICSP may help to resolve the crisis and move towards the development of more sustainable infrastructure systems. The current need to upgrade or add to the infrastructure inventory represents an opportunity to adopt infrastructure technologies that are sustainable and more environmentally-friendly into municipal systems. The study demonstrated that the GTA and ICSP are financially insufficient. Jurisdictions with an existing capacity to plan and implement sustainability planning are the most successful at engaging with the ICSP process. However, there is no method of ensuring the transfer of innovative greener technologies. There is no overarching national strategy to eliminate or reduce the national infrastructure crisis. A serious national commitment is needed to address Canada's future infrastructure needs. 12 refs., 1 tab.

  20. Feebates, rebates and gas-guzzler taxes: a study of incentives for increased fuel economy

    International Nuclear Information System (INIS)

    Greene, D.L.; Patterson, P.D.; Singh, Margaret; Li Jia

    2005-01-01

    US fuel economy standards have not been changed significantly in 20 years. Feebates are a market-based alternative in which vehicles with fuel consumption rates above a 'pivot point' are charged fees while vehicles below receive rebates. By choice of pivot points, feebate systems can be made revenue neutral. Feebates have been analyzed before. This study re-examines feebates using recent data, assesses how the undervaluing of fuel economy by consumers might affect their efficacy, tests sensitivity to the cost of fuel economy technology and price elasticities of vehicle demand, and adds assessments of gas-guzzler taxes or rebates alone. A feebate rate of $500 per 0.01 gallon per mile (GPM) produces a 16 percent increase in fuel economy, while a $1000 per 0.01 GPM results in a 29 percent increase, even if consumers count only the first 3 years of fuel savings. Unit sales decline by about 0.5 percent but sales revenues increase because the added value of fuel economy technologies outweighs the decrease in sales. In all cases, the vast majority of fuel economy increase is due to adoption of fuel economy technologies rather than shifts in sales

  1. Assessment of the impact of the tax on refined petroleum products in the Philippines

    International Nuclear Information System (INIS)

    Uri, N.D.; Boyd, R.

    1993-01-01

    This paper uses an aggregate modelling approach to assess the impact of taxes on refined-petroleum products on the Philippine's economy. The approach used in the analysis consists of a general equilibrium model composed of 14 producing sectors, 14 consuming sectors, three household categories classified by income, and a government. The effects of removing the 48% tax on premium and regular gasoline and the 24% tax on other refined petroleum products on prices and quantities are examined. The results are revealing. For example, the consequences of a complete elimination of refined petroleum product taxes would be an increase in output by all producing sectors of about 3.7% or about 2.65 hundred billion (2.65 x 10 11 ) Philippine pesos, a rise in the consumption of goods and services by about 13.6% or 4.2 hundred billion (4.2 x 10 11 ) Philippine pesos, a rise in total utility by 14.3% or 4.5 hundred billion (4.5 x 10 11 ) Philippine pesos and a lower tax revenue for the government of 62.4% and 2.8 hundred billion (2.8 x 10 11 ) Philippine pesos. When subjected to a sensitivity analysis, the results are reasonably robust with regard to the assumption of the values of the substitution elasticities. That is, while the model's equilibrium values do vary in response to different assumptions of the values of these elasticities, the fluctuations are not so large as to suggest that the model is unrealistically sensitive to these parameters. (Author)

  2. Tax credits, labour participation and home production in the Netherlands

    NARCIS (Netherlands)

    Mastrogiacomo, M.; Bosch, N.

    2011-01-01

    We set up a dynamic reduced form model of labour market participation for women who balance career and motherhood. The model accounts for the occurrence of future child birth and early retirement, and includes home production; however, it does not require the estimation of a structural model.

  3. Tobacco tax and the illicit trade in tobacco products in New Zealand.

    Science.gov (United States)

    Ajmal, Ali; U, Veng Ian

    2015-04-01

    To estimate the size of illegal tobacco trade and consumption and assess the impact of tobacco tax on the illicit tobacco market in New Zealand (NZ). Data on the import and seizure of legal and illegal tobacco in NZ was obtained from NZ Customs. Previous literature was used to calculate interception rates of illegal tobacco being smuggled and grown in NZ. Annual tobacco returns figures, obtained via the NZ Ministry of Health, were analysed to assess the market dynamics of legal tobacco products. This study found that illicit tobacco constituted 1.8-3.9% of total national tobacco consumption in NZ in 2013. This represents a minor increase compared to previous estimates from 2007-09, suggesting that tax increases enacted by the NZ Government since 2010 have had a minimal impact on encouraging the use and procurement of illicit tobacco. The results highlight a slight rise in small-scale tobacco smuggling through ports and mail centres. However, tobacco returns figures show that current tobacco tax policy has forced manufacturers to focus on the production of cheap legal tobacco products, directly competing with and undercutting the demand for illicit tobacco products. At the same time, locally grown illicit tobacco continues to remain a small, isolated problem and, with recent cuts in duty free tobacco allowance, it is expected that overall illicit tobacco will remain a very small proportion of total tobacco consumption in NZ. © 2015 Public Health Association of Australia.

  4. Landfill gas powers brick production

    International Nuclear Information System (INIS)

    CADDET UK National Team.

    1997-01-01

    Marshalls plc produce high-quality facing bricks using tunnel kilns at the company's Stairfoot Brickworks site, in the UK. The company extracts clay from the adjacent quarries, which are subsequently filled with domestic waste. In 1981 Marshalls decided to exploit the landfill gas (LFG) resource 'on its doorstep'. (author)

  5. Tax reforms - taxes without tax laws

    OpenAIRE

    Varma, Vijaya Krushna Varma

    2009-01-01

    All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called "TOP Tax system" is adopted and implemented by all nations. Ultimate economic reforms will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax enforce...

  6. ConocoPhillips Gas Hydrate Production Test

    Energy Technology Data Exchange (ETDEWEB)

    Schoderbek, David [ConocoPhillips Co., Houston, TX (United States); Farrell, Helen [ConocoPhillips Co., Houston, TX (United States); Howard, James [ConocoPhillips Co., Houston, TX (United States); Raterman, Kevin [ConocoPhillips Co., Houston, TX (United States); Silpngarmlert, Suntichai [ConocoPhillips Co., Houston, TX (United States); Martin, Kenneth [ConocoPhillips Co., Houston, TX (United States); Smith, Bruce [ConocoPhillips Co., Houston, TX (United States); Klein, Perry [ConocoPhillips Co., Houston, TX (United States)

    2013-06-30

    Work began on the ConocoPhillips Gas Hydrates Production Test (DOE award number DE-NT0006553) on October 1, 2008. This final report summarizes the entire project from January 1, 2011 to June 30, 2013.

  7. Natural gas: reserves keep ahead of production

    Energy Technology Data Exchange (ETDEWEB)

    Hough, G V

    1983-08-01

    World production of natural gas in 1982 fell only 1.6% below 1981 levels, while proven recoverable reserves were up by 3.6% for a total of 3.279 quadrillion CF, which is 32.4% higher than had been estimated in 1978. Gas consumption, however, has experienced greater changes, with most of the industrialized countries (except for Japan) reporting declines in gas demand resulting from falling oil prices, reduced energy demand, and a slack world economy. Although gas seems to be holding its own in energy markets, further progress will not be easy to achieve.

  8. Carbon tax and greenhouse gas control : options and considerations for Congress

    Science.gov (United States)

    2009-02-23

    This report prepared by the Congressional Research Service discusses the current policy tools available for use in bridging the gap between a carbon tax and a cap-and-trade program, implementation issues and options for revenue distribution.

  9. PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO

    OpenAIRE

    María Guadalupe Naranjo-Cantabrana; Misael Ruiz-Viramontes

    2015-01-01

    Enterprises gathered in the Manufacturing Industry Program, Maquila and Export Services (IMMEX), by presidential decree published on November 1st, 2006 in the Official Federal Newspaper, enjoyed tax benefits through December 2013: exemption of the payment of IVA tax, temporary tax import into goods for maquila operation, partial exemption of ISR tax and IETU tax; tax exemption of permanent establishment. Since January 1st. 2014, their fiscal environment has changed. At work its being reflecte...

  10. Public Policy Issues in Transport. Taxes and standards for energy security and greenhouse gas objectives

    Energy Technology Data Exchange (ETDEWEB)

    Eskeland, Gunnar (Cicero, Oslo (Norway))

    2008-07-01

    The direct case for fuel economy standards on a stand alone basis dies in the textbook on the basis of first principles: the fuel tax is a better targeted instrument. In practice, the fuel economy standard, is killed by the 'rebound effect'. Vehicle users will, once they have more fuel efficient vehicles, respond to lower marginal costs by increased vehicle use. If an important part of negative externalities from transport are associated with vehicle kilometres (accidents, congestion, road wear) rather than fuel consumption, the rebound effect increases negative externalities from transport. The more direct way of addressing negative externalities from transport is to increase fuel taxes, and depending on their prior level, this is our first recommendation. But higher fuel taxes often raise political resistance. The fuel efficiency of existing cars is an important way by which people have adapted to present fuel taxes, determining their resistance to increases. A higher fuel efficiency standard is an instrument that faces little political resistance and which - over time - reduces the political resistance to increased fuel taxes. In efforts to reduce the fuel intensity of an economy, this interplay between an activity's fuel intensity, like gallons per vehicle mile, and the activity level, vehicle miles travelled or transported, nicely illustrates some important empirical questions and public policy issues: i) the first best policy proposition to reduce fuel related externalities is fuel taxes. Indeed, at the right level of fuel taxes, the externalities are zero: they are internalized. ii) the part of an economy's ability to shed fuel consumption lies in increased fuel efficiency in the individual activities, and this part can be stimulated with fuel efficiency standards. The other part, the activity level, should then be addressed with fuel tax increases. iv) We speculate that it may be difficult credibly to raise expected fuel taxes more than

  11. Energy tax price tag for CPI: $1.2 billion, jobs, and production

    International Nuclear Information System (INIS)

    Begley, R.

    1993-01-01

    If President Clinton's proposed energy tax had been fully in place last year, it would have cost the US chemical industry an additional $1.2 billion and 9,900 jobs, according to Chemical Manufacturers Association (CMA; Washington) estimates. It also would have driven output down 3% and prices up 5%, CMA says. Allen Lenz, CMA director/trade and economics, says the increase in production costs that would accompany the tax will not be shared by foreign competitors, cannot be neutralized with higher border taxes because of existing trade agreements, and provides another reason to move production offshore. Worse, the US chemical industry's generally impressive trade surplus declined by $2.5 billion last year, and a further drop is projected for this year. The margin of error gets thinner all the time as competition increases, Lenz says. We're not concerned only with the chemical industry, but the rest of US-based manufacturing because they taken half our output, he adds. One problem is the energy intensiveness of the chemical process industries-a CMA report says that 55% of the cost of producing ethylene glycol is energy related. And double taxation of such things as coproducts returned for credit to oil refineries could add up to $115 million/year, the report says

  12. ACCOUNTING INFORMATION INDISPENSABLE SOURCE FOR THE DISCOVERY OF TAX EVASION IN THE FIELD OF PRODUCTS SUBJECT TO EXCISE

    Directory of Open Access Journals (Sweden)

    Dorel MATEȘ

    2015-12-01

    Full Text Available The present article aims to highlight the kinds of tax evasion methods in the field of products subject to excise duty and the role of the tax inspection in combating them. The research reveals which are the most common methods of tax evasion, but it tries to discern the probable developments of the process. The article has in view the inexorable reality, namely that the ingenuity method of tax fraud increases with the emergence of the new rules or barriers to the fraud. Following the research carried out we found that the tax evasion phenomenon in the field of products subject to excise duty has currently a significant impact in the economic and social Romanian reality. In order to reduce the tax evasion phenomenon in the field of products subject to excise duty, it must set up a mechanism for monitoring, oversight and fiscal control as well as the amendment of legislation, the tax evasion being mainly a consequence of the inaccuracies or imperfection of laws.

  13. Suppression of charmonium production in hadron gas

    International Nuclear Information System (INIS)

    Faustov, R.N.; Vasilevskaya, I.G.

    1991-01-01

    The problem of J/ψ charmonium production suppression under heavy ion collisions is investigated. The processes of charmonium disintegration in hadron gas are considered: π+J/ψ → π+c+c-bar and ρ+J/ψ → D+D. Based on the results obtained one can assume that charmonium disintegration contribution to J/ψ production suppression under collisions with gas hadrons and the contribution conditioned by the production of quark-gluon plasma, appear to be the effects of similar order of magnitude

  14. Natural gas product and strategic analysis

    Energy Technology Data Exchange (ETDEWEB)

    Layne, A.W.; Duda, J.R.; Zammerilli, A.M.

    1993-12-31

    Product and strategic analysis at the Department of Energy (DOE)/Morgantown Energy Technology Center (METC) crosscuts all sectors of the natural gas industry. This includes the supply, transportation, and end-use sectors of the natural-gas market. Projects in the Natural Gas Resource and Extraction supply program have been integrated into a new product focus. Product development facilitates commercialization and technology transfer through DOE/industry cost-shared research, development, and demonstration (RD&D). Four products under the Resource and Extraction program include Resource and Reserves; Low Permeability Formations; Drilling, Completion, and Stimulation: and Natural Gas Upgrading. Engineering process analyses have been performed for the Slant Hole Completion Test project. These analyses focused on evaluation of horizontal-well recovery potential and applications of slant-hole technology. Figures 2 and 3 depict slant-well in situ stress conditions and hydraulic fracture configurations. Figure 4 presents Paludal Formation coal-gas production curves used to optimize the hydraulic fracture design for the slant well. Economic analyses have utilized data generated from vertical test wells to evaluate the profitability of horizontal technology for low-permeability formations in Yuma County, Colorado, and Maverick County, Texas.

  15. Oil and gas exploration and production

    International Nuclear Information System (INIS)

    Babusiaux, D.; Favennec, J.P.; Bauquis, P.R.; Bret-Rouzaut, N.; Guirauden, D.

    2004-01-01

    The steps that lead to the production of oil and gas are diverse, complex and costly. They are diverse, because the detection of oil and gas involves input from many specialties, ranging from geology to reservoir engineering. They are complex, as shown by the development of the job of the petroleum architect, who coordinates all the operations. They are costly, as the investments for exploration and production represent more than half of all investments in the oil and gas sector. Moreover, exploration is a risky activity, both from the technical and financial viewpoint: only one well in five produces marketable oil. Meanwhile, the areas for exploration and production are spread throughout the world. This book provides a complete overview of the stakes and challenges involved in oil and gas exploration and production. Following a historical review and a survey of the markets, the technical phases are covered, as are the evaluation of reserves, the estimation of investments and costs, the decision-making and control processes, and the accounting, legal and contractual environment for these activities. The book concludes with a discussion of the role of safety, and of environmental and ethical issues. This work, which is designed for readers concerned with the various aspects of the oil and gas upstream sector, is accessible to all. Contents: 1. Petroleum: a strategic product. 2. Oil and gas exploration and production. 3. Hydrocarbon reserves. 4. Investments and costs. 5. Legal, fiscal and contractual framework. 6. Decision-making on exploration and production. 7. Information, accounting and competition analysis. 8. Health, safety, the environment, ethics. Bibliography. Glossary. Index

  16. Gas Mitigation in Paper Production

    Science.gov (United States)

    Santos, AS; Bittencourt, C.

    2017-07-01

    The Brazilian paper industry has competitive advantages offered by the favorable climate, which favors an increase in the yield of forest restoration, and consequently, in the productive process. On the other hand, following the greenhouse gases (GHG), we can see our constantly changing sun, causing the solar storms, allowing their prevention or mitigating measures. The objective of this work is to contribute to the construction of the understanding necessary for the reduction of GHG emission from a preliminary analysis of the pulp and paper sector. As a secondary objective, the text preliminarily analyzes a company’s behavior against the backdrop of the Paris Accord, which strengthens the global response to the threat of climate change and strengthens the capacity of countries to deal with the impacts of such changes. The identification of best practices in the pulp and paper industry is understood, focusing on environmental sustainability, such as the adoption of reforestation, obtaining significant results. In the case of the paper industry, the management of public forests for sustainable production, within the structure of the Ministry of the Environment, establishes the promotion of public awareness about the importance of conservation, recovery and sustainable management of forest resources.

  17. Natural gas and production of electricity

    International Nuclear Information System (INIS)

    Defago, E.

    2005-01-01

    The forthcoming power supply shortage in Switzerland due to increasing consumption is discussed, as are the possibilities for securing the future supply. Today, the main sources are hydroelectric (roughly 55 %) and nuclear (40 %) power. The share of electricity from natural gas amounts to only 1.4 %. The possibilities of further economic production of hydropower are practically exhausted. Therefore, further electric power has to be either imported or generated from other energy sources (renewable, nuclear, fossil) in the country itself. Due to the low acceptance of nuclear energy and the limited potential of renewable energy sources, natural gas is the most favoured candidate. The advantages of distributed production in cogeneration plants are compared with the centralized production in larger plants using combined cycles. Finally, a project currently under development is presented: an existing thermal power plant fueled with heavy fuel oil shall be refurbished and converted to natural gas as the new fuel

  18. Alternative Fuels Data Center: Conventional Natural Gas Production

    Science.gov (United States)

    Conventional Natural Gas Production to someone by E-mail Share Alternative Fuels Data Center : Conventional Natural Gas Production on Facebook Tweet about Alternative Fuels Data Center: Conventional Natural Gas Production on Twitter Bookmark Alternative Fuels Data Center: Conventional Natural Gas Production

  19. Gas power production, surplus concepts and the transformation of hydro-electric rent into resource rent

    International Nuclear Information System (INIS)

    Amundsen, Eirik S.

    1997-01-01

    The paper considers the effects of introducing large scale gas power production capacity into an electricity sector based on hydropower. In this process the economic rent is transmitted from the hydro power sector to the resource rent in the gas power sector, but is along the way intermingled with ordinary producer surplus and quasi-rent stemming from increasing cost conditions in the production infrastructure and capacity constraints. The net effect on total rent generated depends on development in demand, demand elasticities, costs saved from delaying hydropower projects and the existence of producer surplus in gas power generation. The paper closes with a discussion of possible tax base changes following from the introduction of a thermal power system based on natural gas

  20. Metal powder production by gas atomization

    Science.gov (United States)

    Ting, E. Y.; Grant, N. J.

    1986-01-01

    The confined liquid, gas-atomization process was investigated. Results from a two-dimensional water model showed the importance of atomization pressure, as well as delivery tube and atomizer design. The atomization process at the tip of the delivery tube was photographed. Results from the atomization of a modified 7075 aluminum alloy yielded up to 60 wt pct. powders that were finer than 45 microns in diameter. Two different atomizer designs were evaluated. The amount of fine powders produced was correlated to a calculated gas-power term. An optimal gas-power value existed for maximized fine powder production. Atomization at gas-power greater than or less than this optimal value produced coarser powders.

  1. Oil and gas products and energy equipment

    International Nuclear Information System (INIS)

    1996-01-01

    The planned activities of the Canadian oil and gas products and energy equipment industry for 1996-1997, were presented. The sector is made up of approximately 1500 small and medium sized enterprises. The Canadian oil field manufacturing and servicing industry holds only a small 2.5% share of the world export market, but it is recognized internationally as one of the leading suppliers of advanced petroleum equipment. Their exports include specialized equipment for extracting oil sands, gathering and treatment facilities for sour gas, underbalanced drilling technologies, equipment for wells experiencing declining production rates, top motor drives, winter drilling rigs, and horizontal drilling technologies. They also offer petroleum industry software products. Most exploration and production equipment sold abroad by Canadian firms is manufactured in Canada, but there is an increasing trend toward manufacturing in the country of operation. 2 tabs

  2. Carbon taxes: Their benefits, liabilities

    International Nuclear Information System (INIS)

    Kaufmann, R.K.; Thompson, L.L.J.

    1993-01-01

    A carbon tax holds much promise for helping to reduce global greenhouse gas emissions, but administration will be a problem. Non-compliance, tilting the economic scales in favor of one energy source at the expense of another, and questions of equity between and within nations all must be addressed if the market-based efficiencies of a carbon tax are to become a concrete global reality. This article discusses carbon taxes in the following topic areas: how to set the rates for carbon taxes; administering the tax; international cooperation; type or form of tax; tax adjustments in existing taxes

  3. PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO

    Directory of Open Access Journals (Sweden)

    María Guadalupe Naranjo-Cantabrana

    2015-07-01

    Full Text Available Enterprises gathered in the Manufacturing Industry Program, Maquila and Export Services (IMMEX, by presidential decree published on November 1st, 2006 in the Official Federal Newspaper, enjoyed tax benefits through December 2013: exemption of the payment of IVA tax, temporary tax import into goods for maquila operation, partial exemption of ISR tax and IETU tax; tax exemption of permanent establishment. Since January 1st. 2014, their fiscal environment has changed. At work its being reflected about the new fiscal provisions and their effect on 6825 IMMEX companies in the country, regarding its location, people hired directly and surrogated, paid salaries, social security contributions, days and hours worked.

  4. JENDL gas-production cross section file

    International Nuclear Information System (INIS)

    Nakagawa, Tsuneo; Narita, Tsutomu

    1992-05-01

    The JENDL gas-production cross section file was compiled by taking cross-section data from JENDL-3 and by using the ENDF-5 format. The data were given to 23 nuclei or elements in light nuclei and structural materials. Graphs of the cross sections and brief description on their evaluation methods are given in this report. (author)

  5. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26 U.S...

  6. Land Use Change under Biofuel Policies and a Tax on Meat and Dairy Products: Considering Complexity in Agricultural Production Chains Matters

    Directory of Open Access Journals (Sweden)

    Ruth Delzeit

    2018-02-01

    Full Text Available Growing demand for meat and dairy products (MDP, biofuels, and scarcity of agricultural land are drivers of global land use competition. Impacts of policies targeting demand for MDP or biofuels have only been analysed separately. We use the computable general equilibrium model DART-BIO to investigate combined effects, since MDP and biofuel production are closely related via feestock use and co-production of animal feed. We implement four scenarios: (a a baseline scenario; (b halving MDP consumption in industrialised countries by a tax; (c abolishing current biofuel policies; and (d no exogenous land use change. We find that a MDP tax and exogenous land use change have larger effects on land use and food markets than biofuel policies. International trade is affected in all scenarios. With respect to combined effects of a MDP tax and biofuel policies, we find decreasing biodiesel but increasing bioethanol production. In addition, the MDP tax decreases the impact of biofuel policies on agricultural markets and land use. Our results highlight the importance of a detailed representation of different vegetable oils used in biodiesel production and related by-products. Finally, since the MDP tax increases the use of fossil fuels, the net climate mitigation potentials of such a tax should be investigated further.

  7. Natural gas production from underground nuclear explosions

    Energy Technology Data Exchange (ETDEWEB)

    1965-01-01

    A remote location in Rio Arriba County, NW. New Mexico, is being considered as the site for an experiment in the use of a nuclear explosive to increase production from a natural gas field. A feasibility study has been conducted by the El Paso Natural Gas Co., the U.S. Atomic Energy commission, and the U.S. Bureau of Mines. As presently conceived, a nuclear explosive would be set in an emplacement hole and detonated. The explosion would create a cylinder or ''chimney'' of collapsed rock, and a network of fractures extending beyond the chimney. The fractures are the key effect. These would consist of new fractures, enlargement of existing ones, and movement along planes where strata overlap. In addition, there are a number of intangible but important benefits that could accrue from the stimulating effect. Among these are the great increase in recoverable reserves and the deliverability of large volumes of gas during the periods of high demand. It is believed that this type of well stimulation may increase the total gas production of these low permeability natural gas fields by about 7 times the amounts now attainable.

  8. Price impact on Russian gas production and export

    International Nuclear Information System (INIS)

    Kononov, Y.D.

    2003-01-01

    The paper examines the prospects for Russian gas output and export under different price development. Growth of gas production and transportation costs, following an increase of gas export and production, is estimated. An attempt is made to determine the relation of efficient (from the point of view of gas companies) gas export volumes to prices on external energy markets. The paper presents a quantitative estimate of the possible impact of domestic gas price policy on gas output in Western Siberia. (author)

  9. A note on the neutrality of profit taxes with tax evasion and tax avoidance

    OpenAIRE

    Che-chiang Huang; Horn-in Kuo

    2014-01-01

    Traditional literature exploring the relationship between production and tax evasion ignores the impact of other activities on these two decisions. This paper incorporates firms' tax avoidance activities into the model of tax evasion. In contrast to conventional results, we find that profit tax is not necessarily neutral. In addition, the independency or separability of tax evasion and production decisions may not hold either whenever tax avoidance is present.

  10. Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision

    Directory of Open Access Journals (Sweden)

    Wen-Hsien Tsai

    2016-11-01

    Full Text Available Carbon emissions are receiving greater scrutiny in many countries due to international forces to reduce anthropogenic global climate change. Carbon taxation is one of the most common carbon emission regulation policies, and companies must incorporate it into their production and pricing decisions. Activity-based costing (ABC and the theory of constraints (TOC have been applied to solve product mix problems; however, a challenging aspect of the product mix problem involves evaluating joint manufactured products, while reducing carbon emissions and environmental pollution to fulfill social responsibility. The aim of this paper is to apply ABC and TOC to analyze green product mix decision-making for joint products using a mathematical programming model and the joint production data of pharmaceutical industry companies for the processing of active pharmaceutical ingredients (APIs in drugs for medical use. This paper illustrates that the time-driven ABC model leads to optimal joint product mix decisions and performs sensitivity analysis to study how the optimal solution will change with the carbon tax. Our findings provide insight into ‘sustainability decisions’ and are beneficial in terms of environmental management in a competitive pharmaceutical industry.

  11. Pollution taxes - where are we heading?

    International Nuclear Information System (INIS)

    Ritter, W.

    1996-01-01

    Reshaping the system of taxation towards ecologic objectives by introduction of new, environment-oriented taxes affecting industrial production factors would adversely affect the ecologic and economic progress and in the end would give advocates of this policy the lie. Approaches for amendment of the tax system more strongly implementing environmental policy objectives should rather be based on legal incentives given by the system of taxation for enhanced investments and innovation, as well as pinpointed tax benefits, than on new taxes skimming off the financial means required for investments and innovation. Inudstry has been playing a positive and active part in the efforts for enhanced protection of the environment. Industry's self-commitment programme for greenhouse gas abatement has meant an important step forward. It is now up to the legislator to open up new room for action in support of environmental policy goals, instead of barring the road by new taxes. (orig.) [de

  12. Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

    Energy Technology Data Exchange (ETDEWEB)

    Trieu Mai, Wesley Cole, Eric Lantz, Cara Marcy, and Benjamin Sigrin

    2016-02-01

    The report examines the impacts of the tax credit extensions under two distinct natural gas price futures, as the price of natural gas has been a key factor influencing the economic competitiveness of new renewable energy development. The analysis finds that, in both natural gas price cases, tax credit extensions can spur renewable capacity investments at least through the early 2020s, and can help lower CO2 emissions from the U.S. electricity system. Federal tax credits for renewable energy, particularly the wind production tax credit (PTC) and the solar investment tax credit (ITC), have offered financial incentives for renewable energy deployment over the last two decades in the United States. In December 2015, the wind and solar tax credits were extended by five years from their prior scheduled expiration dates, but ramp down in tax credit value during the latter years of the five-year period.

  13. The immunity of the ICMS (Circulation Tax) on interstate operations involving natural gas; Da imunidade do ICMS (Imposto sobre Circulacao de Mercadorias e Servicos) em operacoes interestaduais envolvendo gas natural

    Energy Technology Data Exchange (ETDEWEB)

    Yvy, Maytta A.S.; Galvao, Katia C.P.; Mendonca, Fabiano A.S. [Universidade Federal do Rio Grande do Norte (UFRN), Natal, RN (Brazil). Faculdade de Direito

    2004-07-01

    The Federal Constitution of Brazil, in the article 155, para. 2nd, X, b, determines that there will not be Circulation Taxs (ICMS) over operations that destinates to other States petroleum, including lubricants, liquid and gaseous fuels of him derived. It establishes, therefore, hypothesis of tributary immunity. However, the interpretation of this rule in the juridical scenery is rounded by doubts. There are two possible interpretations: or the natural gas is included in this hypothesis of tributary immunity, considering it is a derived gaseous fuel of the petroleum or, in the other hand, it is not included in the hypothesis, since it is not admitted as a petroleum product. Using not juridical interpretative elements and using constitutional principles and interpretative rules, the conclusion is that the natural gas doesn't integrate the normative hypothesis, in view that the opposite comprehension would surpass the meaning of the norm in exam, falling in inconstitutionality. However, having in mind the convenience of enlarging the natural gas participation in the national energy head office, the possibility of granting tributary discharge through exemption of ICMS over operations between States involving natural gas is open. (author)

  14. Application of the Federal Petroleum Excise Tax to gas processors: Enron Gas Processing Company vs. United States of America (in the United States District Court for the Southern District of Texas, Houston Division)

    International Nuclear Information System (INIS)

    Mintz, J.H.

    1996-01-01

    The Petroleum Excise Tax was established in 1980 as a tax on domestic refined crude oil and natural gasoline. The Government contends that natural gasoline produced by Enron in natural gas processing plants is refined natural gasoline, therefore these plants should be classed as refineries and the natural gasoline produced should be taxed at 14.7 cents per barrel. The government has an assessment of $643,594.33 for the six quarters beginning with the last quarter of 1991. Enron has filed a motion of Summary Judgment for these assessments to be dropped

  15. Biological production of gas from farmyard manure

    Energy Technology Data Exchange (ETDEWEB)

    Scheffer, F; Kemmler, G

    1953-01-08

    Under anaerobic conditions of farmyard-manure storage, the products include organic acids from which methane is formed. The Schmidt-Eggersgluss method is described in which 5 to 7m/sup 3/ of gas is formed per 100 kg of fresh manure, without loss of N, P, K, or Ca from the residual sludge which is of high nutrient content. Large N losses occur if the sludge comes long in contact with atmosphere.

  16. IS THE VALUE ADDED TAX A SUPERIOR SALES TAX IN ALL SALES TAXES?

    Directory of Open Access Journals (Sweden)

    MUSTAFA ALİ SARILI

    2013-05-01

    Full Text Available Value Added Tax (VAT is a tax imposed on the value added to a product at each stage of the production and distribution process. Value added is never taxed twice under VAT and thus cascading (tax on tax effects do not occur. It is a single tax on goods and services but the tax is collected multiple stages. At each of these stages, the amount of tax payable is computed by subtracting the tax previously paid on purchases from the tax charged on sales by the traders for each taxation period. In last three decades, VAT, a relatively new and better commodity taxation, has been introduced in many countries. It has replaced different types of sales taxes in such countries. This article attempts to evaluate VAT by comparing with other sales taxes.

  17. Alcohol tax pass-through across the product and price range: do retailers treat cheap alcohol differently?

    Science.gov (United States)

    Ally, Abdallah K; Meng, Yang; Chakraborty, Ratula; Dobson, Paul W; Seaton, Jonathan S; Holmes, John; Angus, Colin; Guo, Yelan; Hill-McManus, Daniel; Brennan, Alan; Meier, Petra S

    2014-12-01

    Effective use of alcohol duty to reduce consumption and harm depends partly on retailers passing duty increases on to consumers via price increases, also known as 'pass-through'. The aim of this analysis is to provide evidence of UK excise duty and sales tax (VAT) pass-through rates for alcohol products at different price points. March 2008 to August 2011, United Kingdom. Panel data quantile regression estimating the effects of three duty changes, two VAT changes and one combined duty and VAT change on UK alcohol prices, using product-level supermarket price data for 254 alcohol products available weekly. Products were analysed in four categories: beers, ciders/ready to drink (RTDs), spirits and wines. Within all four categories there exists considerable heterogeneity in the level of duty pass-through for cheaper versus expensive products. Price increases for the cheapest 15% of products fall below duty rises (undershifting), while products sold above the median price are overshifted (price increases are higher than duty increases). The level of undershifting is greatest for beer [0.85 (0.79, 0.92)] and spirits [0.86 (0.83, 0.89)]. Undershifting affects approximately 67% of total beer sales and 38% of total spirits sales. Alcohol retailers in the United Kingdom appear to respond to increases in alcohol tax by undershifting their cheaper products (raising prices below the level of the tax increase) and overshifting their more expensive products (raising prices beyond the level of the tax increase). This is likely to impact negatively on tax policy effectiveness, because high-risk groups favour cheaper alcohol and undershifting is likely to produce smaller consumption reductions. © 2014 Society for the Study of Addiction.

  18. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

  19. 40 CFR 600.314-08 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for...

    Science.gov (United States)

    2010-07-01

    ... cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles. 600.314-08 Section 600.314-08 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR VEHICLES Fuel Economy Regulations for 1977 and Later...

  20. The value-added tax (VAT) rate of international natural gas trade

    International Nuclear Information System (INIS)

    Botter, E.

    2008-01-01

    Since January 1, 2005, international gas trades are controlled by common right derogatory VAT rules. Transfrontier exchanges do not obey to the classical territory rules of exchange of goods but to a particular VAT regime. Moreover, the access to networks and the transportation of natural gas are subjected to particular VAT regulations. This article explains these particularities. (J.S.)

  1. Numerical Simulation of Shale Gas Production with Thermodynamic Calculations Incorporated

    KAUST Repository

    Urozayev, Dias

    2015-01-01

    to pressure relation by solving the cubic equation to improve the model. The results show that considering the compressibility of the gas will noticeably increase gas production under given reservoir conditions and slow down the production decline curve

  2. Effect of Green Technology Investment on a Production-Inventory System with Carbon Tax

    Directory of Open Access Journals (Sweden)

    Tapan Kumar Datta

    2017-01-01

    Full Text Available Carbon emissions play the central role in global warming. Manufacturing firms are significant contributors to carbon emissions. In many countries, regulatory authorities are taking actions to reduce emissions. Carbon taxation and cap-and-trade schemes are two mechanisms implemented in many countries. In the present paper, the author analyzes a production-inventory model under a carbon tax system. The production rate is assumed to be a decision variable and can be set at any level within machine limits. A proportion of items produced are defective, and this proportion depends on the production rate. Demand depends on the selling price. Unit price is a decreasing function of the production rate. Emissions can be reduced to some extent by capital investment on green technology, and this capital investment amount is a decision variable. Customers are categorized as retail customers and wholesale customers. A discount is offered to the wholesale customers on the regular selling price. The results are illustrated by a numerical example and a sensitivity analysis is performed.

  3. Taxes for energy products, electricity and CO2. Consequences of the revision of the Energy Taxation Directive for the Netherlands

    International Nuclear Information System (INIS)

    Blom, M.J.; Schroten, A.; Geurts, F.

    2011-07-01

    Taxes on energy products, electricity and CO2 are compared for a number of EU countries (Germany, Belgium, Denmark, United Kingdom, France, Luxembourg, Spain, Sweden and the Netherlands) with special focus on the fiscal, economic and environmental impacts of the revision of the European Energy Directive for the Netherlands. [nl

  4. The Tax System in India; Could Reform Spur Growth?

    OpenAIRE

    Helene Poirson Ward

    2006-01-01

    This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. ...

  5. Tax tips for forest landowners for the 2008 tax year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2009-01-01

    This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

  6. Synthesis gas production from various biomass feedstocks

    Directory of Open Access Journals (Sweden)

    Juan A. Conesa

    2013-10-01

    Full Text Available The decomposition of five different biomass samples was studied in a horizontal laboratory reactor. The samples consisted of esparto grass, straw, Posidonea Oceanic seaweed, waste from urban and agricultural pruning and waste from forest pruning. Both pyrolysis in inert atmosphere and combustion in the presence of oxygen were studied. Different heating rates were used by varying the input speed. Major gas compounds were analyzed. The experimental results show that the amount of CO formed is lower in less dense species. It is also found that there is an increase of hydrocarbons formed at increasing feeding rates, in particular methane, while there is a decrease in the production of hydrogen.

  7. Costs and indices for domestic oil and gas field equipment and production operations 1990 through 1993

    International Nuclear Information System (INIS)

    1994-01-01

    This report presents estimated costs and indice for domestic oil and gas field equipment and production operations for 1990, 1991, 1992, and 1993. The costs of all equipment and serives were those in effect during June of each year. The sums (aggregates) of the costs for representative leases by region, depth, and production rate were averaged and indexed. This provides a general measure of the increased or decreased costs from year to year for lease equipment and operations. These general measures do not capture changes in industry-wide costs exactly because of annual variations in the ratio of oil wells to gas wells. The body of the report contains summary tables, and the appendices contain detailed tables. Price changes for oil and gas, changes in taxes on oil and gas revenues, and environmental factors (costs and lease availability) have significant impact on the number and cost of oil and gas wells drilled. These changes also impact the cost of oil and gas production equipment and operations

  8. Costs and indices for domestic oil and gas field equipment and production operations 1990 through 1993

    Energy Technology Data Exchange (ETDEWEB)

    1994-07-08

    This report presents estimated costs and indice for domestic oil and gas field equipment and production operations for 1990, 1991, 1992, and 1993. The costs of all equipment and serives were those in effect during June of each year. The sums (aggregates) of the costs for representative leases by region, depth, and production rate were averaged and indexed. This provides a general measure of the increased or decreased costs from year to year for lease equipment and operations. These general measures do not capture changes in industry-wide costs exactly because of annual variations in the ratio of oil wells to gas wells. The body of the report contains summary tables, and the appendices contain detailed tables. Price changes for oil and gas, changes in taxes on oil and gas revenues, and environmental factors (costs and lease availability) have significant impact on the number and cost of oil and gas wells drilled. These changes also impact the cost of oil and gas production equipment and operations.

  9. Costs and indices for domestic oil and gas field equipment and production operations 1994 through 1997

    International Nuclear Information System (INIS)

    1998-03-01

    This report presents estimated costs and cost indices for domestic oil and natural gas field equipment and production operations for 1994, 1995, 1996, and 1997. The costs of all equipment and services are those in effect during June of each year. The sums (aggregates) of the costs for representative leases by region, depth, and production rate were averaged and indexed. This provides a general measure of the increased or decreased costs from year to year for lease equipment and operations. These general measures do not capture changes in industry-wide costs exactly because of annual variations in the ratio of the total number of oil wells to the total number of gas wells. The detail provided in this report is unavailable elsewhere. The body of this report contains summary tables, and the appendices contain detailed tables. Price changes for oil and gas, changes in taxes on oil and gas revenues, and environmental factors (compliance costs and lease availability) have a significant impact on the number and cost of oil and gas wells drilled. These changes also impact the cost of oil and gas equipment and production operations

  10. Production and use of waste gas. Situation in Flanders.; Winnen en benutten van stortgas. Situatie in Vlaanderen.

    Energy Technology Data Exchange (ETDEWEB)

    Maes, G.; Beckers, H.

    1997-08-01

    Waste gas is an energy rich gas that origins by the anaerobic degradation of organic material, an d mainly consists of methane and carbon dioxide. To make an estimate of the amount of gas that comes free in function of time at a certain landfill , the multifasemodel can be used. This model is based on a first order reaction, by which is supposed that the speed of the degradation process is proportional to the amount of organic material still present in the landfill. Furthermore the model takes the different fractions of organic material which each have a different degradation speed into account. The model assumes that the waste gas production starts 1 year after dumping and immediately is optimal. From then on the waste gas production decreases exponential. In total about 9 million cubic meter waste gas per year is used in Flanders, which is less than 10% of the total amount of waste gas that comes free. If all waste gas would be extracted and used, about 78 million cubic meters natural gas would be saved at the moment. The amount of projects for application will grow in the future. Especially because of the stimulating measures for use of waste gas. So a reduced environmental tax must be paid in case of use of waste gas and 1 BEF/kWh is paid if electricity is produced with waste gas. In a number of our neighboring countries, waste gas is extracted and used on a large scale.

  11. Will Hydrogen be Competitive in Europe without Tax-Favours?

    DEFF Research Database (Denmark)

    Hansen, Anders Chr.

    2010-01-01

    -fossil power-based hydrogen becomes the most cost competitive fuel. General fuel taxes lower the threshold at which the international oil price reverses this competitiveness order. The highest fuel tax rates applied in Europe lowers this threshold oil price considerably, whereas the lowest fuel taxes may...... production, the international oil price, and fuel taxes. At low oil prices, the highest per kilometre costs were found for non-fossil power-based hydrogen, the second highest for natural gas-based hydrogen, and the lowest for conventional fuels. At high oil prices, this ranking is reversed and non...... be insufficient to make hydrogen competitive without tax favours. Alternative adjustments of the EU minimum fuel tax rates with a view to energy efficiency and CO2-emissions are discussed...

  12. Expanding Canadian natural gas production will strengthen growth of LP-gas industry

    International Nuclear Information System (INIS)

    Hawkins, D.J.

    1994-01-01

    In 1992, over 86% of Canadian propane and 70% of Canadian butane production originated in gas plants. Propane and butane production not recovered at gas plants is recovered in other processing facilities, primarily refineries and heavy oil upgraders. As a result, supplies of both products are largely tied to natural gas production, and the outlook for natural gas therefore provides the basis for any discussion on the outlook for gas processing and NGL industry infrastructure. The paper discusses gas processing, economies of scale, NGL supply, expected declines, industry structure and infrastructure, the two major centers of the Canadian NGL industry, new shippers, and required pipeline expansion

  13. Accounting for product substitution in the analysis of food taxes targeting obesity.

    Science.gov (United States)

    Miao, Zhen; Beghin, John C; Jensen, Helen H

    2013-11-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. Copyright © 2012 John Wiley & Sons, Ltd.

  14. European energy security: The future of Norwegian natural gas production

    International Nuclear Information System (INIS)

    Soederbergh, Bengt; Jakobsson, Kristofer; Aleklett, Kjell

    2009-01-01

    The European Union (EU) is expected to meet its future growing demand for natural gas by increased imports. In 2006, Norway had a 21% share of EU gas imports. The Norwegian government has communicated that Norwegian gas production will increase by 25-40% from today's level of about 99 billion cubic meters (bcm)/year. This article shows that only a 20-25% growth of Norwegian gas production is possible due to production from currently existing recoverable reserves and contingent resources. A high and a low production forecast for Norwegian gas production is presented. Norwegian gas production exported by pipeline peaks between 2015 and 2016, with minimum peak production in 2015 at 118 bcm/year and maximum peak production at 127 bcm/year in 2016. By 2030 the pipeline export levels are 94-78 bcm. Total Norwegian gas production peaks between 2015 and 2020, with peak production at 124-135 bcm/year. By 2030 the production is 96-115 bcm/year. The results show that there is a limited potential for increased gas exports from Norway to the EU and that Norwegian gas production is declining by 2030 in all scenarios. Annual Norwegian pipeline gas exports to the EU, by 2030, may even be 20 bcm lower than today's level.

  15. Pricing and sales tax collection policies for e-cigarette starter kits and disposable products sold online.

    Science.gov (United States)

    Cuomo, Raphael E; Miner, Angela; Mackey, Tim K

    2015-10-23

    Previous studies have examined marketing characteristics of e-cigarettes sold online and others have examined e-cigarettes pricing in retail (non-Internet) settings. This study expands on these findings by examining pricing and marketing characteristics of interest among e-cigarette online vendors. Structured web searches were conducted from August-September 2014 to identify popular e-cigarette Internet vendors. We then collected pricing data (e-cigarette starter kits and disposables), sales tax collection policies and other vendor marketing characteristics. Average price for each product category was then compared with marketing characteristics using linear regression for continuous variables and independent t-tests for binary variables. Our searches yielded 44 e-cigarette Internet vendors of which 77% (n = 34) sold a total of 238 starter kit offerings (Mprice = $55.89). Half (n = 22) sold disposable types of e-cigarettes (Mprice = $7.17 p/e-cigarette) at a price lower than reported elsewhere in retail settings. Average disposable e-cigarette prices were also significantly higher for vendors displaying more health warning notices (P = 0.001). Only 46% disclosed sales tax collection policies and only 39% collected sales tax in their state of business. This study expands on current understanding of e-cigarette pricing and availability online and finds variation in e-cigarette pricing may be influenced by type of product, use of online health warnings and vendor sales tax collection policies. It also finds that e-cigarette online access and availability may be impacted by a combination of pricing and marketing strategies uniquely different from e-cigarette retail settings that requires further study and targeted policy-making. [Cuomo RE, Miner A, Mackey TK. Pricing and sales tax collection policies for e-cigarette starter kits and disposable products sold online. Drug Alcohol Rev 2015]. © 2015 Australasian Professional Society on Alcohol and

  16. How does increased corn-ethanol production affect US natural gas prices?

    International Nuclear Information System (INIS)

    Whistance, Jarrett; Thompson, Wyatt

    2010-01-01

    In recent years, there has been a push to increase biofuel production in the United States. The biofuel of choice, so far, has been ethanol produced from corn. The effects of increased corn-ethanol production on the consumer prices of food and energy continue to be studied and debated. This study examines, in particular, the effects of increased corn-ethanol production on US natural gas prices. A structural model of the natural gas market is developed and estimated using two stage least squares. A baseline projection for the period 2007-2018 is determined, and two scenarios are simulated. In the first scenario, current biofuel policies including EISA mandates, tariffs, and tax credits are removed. In the second scenario, we hold ethanol production to the level required only for largely obligatory additive use. The results indicate that the increased level of corn-ethanol production occurring as a result of the current US biofuel policies may lead to natural gas prices that are as much as 0.25% higher, on average, than if no biofuel policies were in place. A similar comparison between the baseline and second scenario indicates natural gas prices could be as much as 0.5% higher, on average, for the same period.

  17. Gas production strategy of underground coal gasification based on multiple gas sources.

    Science.gov (United States)

    Tianhong, Duan; Zuotang, Wang; Limin, Zhou; Dongdong, Li

    2014-01-01

    To lower stability requirement of gas production in UCG (underground coal gasification), create better space and opportunities of development for UCG, an emerging sunrise industry, in its initial stage, and reduce the emission of blast furnace gas, converter gas, and coke oven gas, this paper, for the first time, puts forward a new mode of utilization of multiple gas sources mainly including ground gasifier gas, UCG gas, blast furnace gas, converter gas, and coke oven gas and the new mode was demonstrated by field tests. According to the field tests, the existing power generation technology can fully adapt to situation of high hydrogen, low calorific value, and gas output fluctuation in the gas production in UCG in multiple-gas-sources power generation; there are large fluctuations and air can serve as a gasifying agent; the gas production of UCG in the mode of both power and methanol based on multiple gas sources has a strict requirement for stability. It was demonstrated by the field tests that the fluctuations in gas production in UCG can be well monitored through a quality control chart method.

  18. Gas Production Strategy of Underground Coal Gasification Based on Multiple Gas Sources

    Directory of Open Access Journals (Sweden)

    Duan Tianhong

    2014-01-01

    Full Text Available To lower stability requirement of gas production in UCG (underground coal gasification, create better space and opportunities of development for UCG, an emerging sunrise industry, in its initial stage, and reduce the emission of blast furnace gas, converter gas, and coke oven gas, this paper, for the first time, puts forward a new mode of utilization of multiple gas sources mainly including ground gasifier gas, UCG gas, blast furnace gas, converter gas, and coke oven gas and the new mode was demonstrated by field tests. According to the field tests, the existing power generation technology can fully adapt to situation of high hydrogen, low calorific value, and gas output fluctuation in the gas production in UCG in multiple-gas-sources power generation; there are large fluctuations and air can serve as a gasifying agent; the gas production of UCG in the mode of both power and methanol based on multiple gas sources has a strict requirement for stability. It was demonstrated by the field tests that the fluctuations in gas production in UCG can be well monitored through a quality control chart method.

  19. Estimation of the oil and gas sector participation of tax revenues in Brazil: 1996-2005; Estimativa da participacao do setor de petroleo e gas na arrecadacao tributaria brasileira: 1996-2005

    Energy Technology Data Exchange (ETDEWEB)

    Canelas, Andre [Agencia Nacional do Petroleo, Gas Natural e Biocombustiveis (ANP), Rio de Janeiro, RJ (Brazil)], e-mail: acanelas@anp.gov.br

    2008-07-01

    The aim of this paper is to estimate the contribution of the oil and gas sector to the total amount of tax revenues in Brazil. Such an estimate is relevant due to the continuous increase of the economic importance of this sector in Brazil, which has been observed in the most recent years. (author)

  20. Technology and products of gas companies; Gas gaisha no Technology and Products

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-06-10

    This paper presents the latest technology and products of gas companies. `Newly developed gas table for one-push automatic fish broiling` of Tokyo Gas Co. `Catalytic technology for decomposing dioxin generated by incinerator to make it harmless` of Osaka Gas Co. `Newly developed strong and kindly shower head` of Tokyo Gas Co. By laying fish on a sensor in a grill and appropriately setting upper and lower heating levers, user can skillfully broil fish only by pushing an ignition button. A temperature sensor attached to the center of a grill catches a change in surface temperature of fish, and automatically sets an appropriate broiling time according to the kind and volume of fish. A finish buzzer and automatic extinction mechanism are prepared. The technology decomposes dioxin in exhaust gas of incinerators to make it harmless. The catalyst is prepared by dispersing noble metal or oxide of several angstroms into activated carbon fibers. The shower head can switch hot water power by a control handle

  1. Ground movements associated with gas hydrate production

    International Nuclear Information System (INIS)

    Siriwardane, H.J.; Kutuk, B.

    1992-03-01

    This report deals with a study directed towards a modeling effort on production related ground movements and subsidence resulting from hydrate dissociation. The goal of this research study was to evaluate whether there could be subsidence related problems that could be an impediment to hydrate production. During the production of gas from a hydrate reservoir, it is expected that porous reservoir matrix becomes more compressible which may cause reservoir compression (compaction) under the influence of overburden weight. The overburden deformations can propagate its influence upwards causing subsidence near the surface where production equipment will be located. In the present study, the reservoir compaction is modeled by using the conventional ''stress equilibrium'' approach. In this approach, the overburden strata move under the influence of body force (i.e. self weight) in response to the ''cavity'' generated by reservoir depletion. The present study is expected to provide a ''lower bound'' solution to the subsidence caused by hydrate reservoir depletion. The reservoir compaction anticipated during hydrate production was modeled by using the finite element method, which is a powerful computer modeling technique. The ground movements at the reservoir roof (i.e. reservoir compression) cause additional stresses and disturbance in the overburden strata. In this study, the reservoir compaction was modeled by using the conventional ''stress equilibrium'' approach. In this approach, the overburden strata move under the influence of body force (i.e. self weight) in response to the ''cavity'' generated by reservoir depletion. The resulting stresses and ground movements were computed by using the finite element method. Based on the parameters used in this investigation, the maximum ground subsidence could vary anywhere from 0.50 to 6.50 inches depending on the overburden depth and the size of the depleted hydrate reservoir

  2. Gas-phase transport of fission products

    International Nuclear Information System (INIS)

    Tang, I.N.; Munkelwitz, H.R.

    1982-01-01

    The paper presents the results of an experimental investigation to show the importance of nuclear aerosol formation as a mechanism for semi-volatile fission product transport under certain postulated HTGR accident conditions. Simulated fission product Sr and Ba as oxides are impregnated in H451 graphite and released at elevated temperatures into a dry helium flow. In the presence of graphite, the oxides are quantitatively reduced to metals, which subsequently vaporize at temperatures much lower than required for the oxides alone to vaporize in the absence of graphite. A substantial fraction of the released material is associated with particulate matter, which is collected on filters located downstream at ambient temperatures. Increasing carrier-gas flow rate greatly enhances the extent of particulate transport. The release and transport of simulated fission product Ag as metal are also investigated. Electron microscopic examinations of the collected Sr and Ag aerosols show large agglomerates composed of primary particles roughly 0.06 to 0.08 μm in diameter

  3. Tax Law

    NARCIS (Netherlands)

    Schaper, Marcel; Hage, Jaap; Waltermann, Antonia; Akkermans, Bram

    2017-01-01

    Taxes are compulsory, unrequited payments to government. This chapter discusses the goals of taxation and provides an introduction to the most important taxes: taxes on income, taxes on goods and services, and taxes on property. Furthermore, the chapter offers insights to procedural issues of

  4. European natural gas

    International Nuclear Information System (INIS)

    Thackeray, Fred

    1999-11-01

    Contains Executive Summary and Chapters on: Main issues; Natural gas consumption and supply: statistics and key features of individual countries; Sectoral natural gas consumption; Indigenous production; Imports; Prices and taxes; The spot market: The interconnector; Forecasts of production and consumption and contracted imports; Progress of markets liberalisation; Effects of environmentalist developments; Transmission networks and storage; Some principal players. (Author)

  5. Relief for marginal wells is better than energy tax

    International Nuclear Information System (INIS)

    Swords, J.; Wilson, D.

    1993-01-01

    By increasing production costs and reducing petroleum prices, President Bill Clinton's proposed energy tax would increase marginal well abandonments and hasten the decline of the US oil and gas industry. Instead, the US needs tax law changes to help counteract the increasing number of oil and gas well abandonments in the lower 48 states. The proposed tax would create potential difficulties, while three incentives could be introduced to reduce abandonments and at the same time preserve US government tax revenues that otherwise would be lost. Eliminating the net income limitation on percentage depletion allowances on wells that would otherwise be abandoned would be a great help for marginal well operators. Extended enhanced oil recovery (EOR) credits and broader investment tax credits could also serve the dual purpose of keeping marginal wells operating longer and generating more federal tax revenues. A marginal well investment tax credit should be provided that is not just a credit for incremented investments that exceed investment in prior years. An investment tax credit based on out-of-pocket costs of production, targeted for marginal wells, would be an important incentive to invest in, and continue to maintain, these properties. (author)

  6. Nitrogen oxides in the combustion products of gas cookers

    Energy Technology Data Exchange (ETDEWEB)

    Benes, M.; Zahourek, J.

    1981-07-01

    The combustion of town gas and natural gas in two types of gas ranges manufactured in Czechoslovakia resulted in measurable amounts of NO/sub x/ in both the combustion products and the surrounding air. In all the cases tested, the amounts of NO/sub x/ given off exceeded levels permitted by current Czech standards. These results indicate that before the widespread use of any new gas ranges, their combustion products should be tested for NO/sub x/.

  7. Impact of Prices and Taxes on Tobacco Product Use in Argentina ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    New research will explore the benefits and limitations of tobacco pricing and tax strategies on reducing tobacco use ... From “gender as usual” to “gender as transformative” ... IDRC invites applications for the IDRC Doctoral Research Awards.

  8. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Science.gov (United States)

    2010-10-01

    ... future orders with the same supplier. (3) Contracting officers may make purchases of excise tax-free... the beer will be used. (iii) Quantity proposed to buy each month, year, etc. (iv) Name and address of...

  9. Externalities, Border Trade and Illegal Production: An Optimal Tax Approach to Alcohol Policy

    OpenAIRE

    Aronsson, Thomas; Sjögren, Tomas

    2005-01-01

    This paper deals with optimal income and commodity taxation in an economy, where alcohol is an externality-generating consumption good. In our model, alcohol can be bought domestically, imported (via border trade) or produced illegally. Border trade implies an incentive to set the domestic alcohol tax below the marginal social damage of alcohol, and to tax (subsidize) commodities which are complementary with (substitutable for) alcohol. In addition, since leisure and alcohol consumption are g...

  10. State and local taxes minor factors for E and P locations

    International Nuclear Information System (INIS)

    Pulsipher, A.G.

    1991-01-01

    In the main oil and gas producing states of the U.S., contrary to common perception, differences are small in the state and local tax bills on exploration and production (E and P) operations. Therefore it is unlikely that competition for exploration and investment, such as between Louisiana and Texas, depends on these taxes. It is likey that price and geological considerations dominate the selection of E and P locations. The common perception that some states could be at a disadvantage is based on two factors: First, there is a considerable variation among states in severance tax rates levied on oil and gas ranging from California's negligible rate of 2 1/2 cents/bbl to Alaska's 15% of the value of a barrel at the well. Second, state and local tax structures differ in the degree to which they rely on business taxes relative to consumer taxes. The objective of this article is to test this hypothesis by estimating the tax bill of the production industry in the leading oil and gas producing states in the U.S. The tax bills of the states are compared. This figure depicts, expressed as the per barrel of oil or gas equivalent produced in each state, the total amount paid in sales, property, corporate income or franchise, and severance taxes

  11. Production optimization of remotely operated gas wells

    Energy Technology Data Exchange (ETDEWEB)

    Juell, Aleksander

    2012-07-01

    From the introduction: The Remote Operations in Oklahoma Intended for Education (ROOKIE) project is a remote field laboratory constructed as a part of this research project. ROOKIE was initiated to provide data in research on production optimization of low productivity gas wells. In addition to this, ROOKIE is used as a teaching tool. Much of the remote operations technology used in the ROOKIE project has been used by the industry for several decades. The first use of remote data acquisition in Oklahoma was in 1989, as described by Luppens [7]. Even though this, for the most part, is old technology, the ROOKIE project is the first remote operations project set up with research and teaching as the main focus. This chapter will discuss the process of establishing the remote field laboratory and the data storage facilities. Results from the project will also be discussed. All testing, instrumentation installation, and modifications to the wells discussed in this chapter was performed by the author. The communication system between the well and NTNU, and the storage database was installed and configured by the author.(Author)

  12. Started the gas production; Carare - Opon

    International Nuclear Information System (INIS)

    Carta Petrolera

    1998-01-01

    A deposit with special characteristic and commercial reserves of the order of the 700 jig cubic feet of gas, 100 kilometers of pipe of 16 inches of diameter and a processing plant with capacity of 125 million cubic feet of gas per day, they entered in operation, to unite to the National Plan Massive of Gas; it is the Project Carare - Opon in Colombia

  13. China's tax system relatively benign, but problems remain

    International Nuclear Information System (INIS)

    Cannon, M.

    1994-01-01

    Recent developments in China's oil market have reignited the interest of multinational oil and gas companies in China. New onshore and offshore blocks are being granted, and the Tarim basin has been opened to foreign participation for the first time. Foreign participation is also being sought in refining and other downstream areas. Though Chinese officials have long been viewed as difficult negotiators, the tax provisions applicable to oil and gas exploration and production in China are some of the more generous in the area. This article describes some of the relevant features of the system and some of the problem areas. The paper describes production sharing contracts, applicable taxes, gross income determination, taxable income, tax consolidation, overseas charges, and withholding taxes on payments to subcontractors and employees

  14. Gas Strategy of China: Developing competition between national production and imports

    International Nuclear Information System (INIS)

    Cornot-Gandolphe, Sylvie

    2014-10-01

    price from upstream to downstream (from wellhead price to city gate price determine d by prices on markets of competing energies), the government tries to implement a system in which the market will determine the level of upstream investments in China and the volume of imports. In the end, this system will lead to an optimal allocation of supply sources, being extracted from its underground or imported, at a price determined by gas demand and offer dynamics. Given the current and future weight of China in international gas trade, this equilibrium on the Chinese market could determine the international gas price, as it occurred on the coal market in less than three years. China became a net coal importer in 2009 (although it is still the biggest producer worldwide), surpassed Japan as first world importer in 2011 and since then Chinese prices have become the international reference for steam coal prices sold on the world markets. Bringing forward the price reform, as announced by President Xi Jinping at the 18. Congress of the Communist Party in October 2013, will not be easy because it implies not only an increase in gas prices but also an increase in coal prices (through a tax on resources or a carbon tax or the introduction of a national emission trading scheme) and in electricity prices. These reforms would make gas more competitive in the power sector, but would lead to an overall increase of energy prices in China. It is a difficult and brave political decision. More broadly, China can count on the downward trend in international gas prices and on its unique position: China is the biggest importing gas market, it is expected to grow further and it is able to weigh significantly on the price of future imports at a time when the world LNG market is becoming less tight. In the long run, shale gas production in China could reshuffle the cards but, given the current status of knowledge, it is too soon to evaluate its future contribution and price

  15. Liquid oil production from shale gas condensate reservoirs

    Science.gov (United States)

    Sheng, James J.

    2018-04-03

    A process of producing liquid oil from shale gas condensate reservoirs and, more particularly, to increase liquid oil production by huff-n-puff in shale gas condensate reservoirs. The process includes performing a huff-n-puff gas injection mode and flowing the bottom-hole pressure lower than the dew point pressure.

  16. GASCAP: Wellhead Gas Productive Capacity Model documentation, June 1993

    International Nuclear Information System (INIS)

    1993-01-01

    The Wellhead Gas Productive Capacity Model (GASCAP) has been developed by EIA to provide a historical analysis of the monthly productive capacity of natural gas at the wellhead and a projection of monthly capacity for 2 years into the future. The impact of drilling, oil and gas price assumptions, and demand on gas productive capacity are examined. Both gas-well gas and oil-well gas are included. Oil-well gas productive capacity is estimated separately and then combined with the gas-well gas productive capacity. This documentation report provides a general overview of the GASCAP Model, describes the underlying data base, provides technical descriptions of the component models, diagrams the system and subsystem flow, describes the equations, and provides definitions and sources of all variables used in the system. This documentation report is provided to enable users of EIA projections generated by GASCAP to understand the underlying procedures used and to replicate the models and solutions. This report should be of particular interest to those in the Congress, Federal and State agencies, industry, and the academic community, who are concerned with the future availability of natural gas

  17. 27 CFR 41.112 - Tax return.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The internal...

  18. Lattice Model for Production of Gas

    KAUST Repository

    Marder, M.

    2017-12-01

    We define a lattice model for rock, absorbers, and gas that makes it possible to examine the flow of gas to a complicated absorbing boundary over long periods of time. The motivation is to deduce the geometry of the boundary from the time history of gas absorption. We find a solution to this model using Green\\'s function techniques, and apply the solution to three absorbing networks of increasing complexity.

  19. Lattice Model for Production of Gas

    OpenAIRE

    Marder, M.; Eftekhari, Behzad; Patzek, Tadeusz W

    2017-01-01

    We define a lattice model for rock, absorbers, and gas that makes it possible to examine the flow of gas to a complicated absorbing boundary over long periods of time. The motivation is to deduce the geometry of the boundary from the time history of gas absorption. We find a solution to this model using Green's function techniques, and apply the solution to three absorbing networks of increasing complexity.

  20. Distributional consequences of environmental taxes

    International Nuclear Information System (INIS)

    Klinge Jacobsen, H.; Birr-Pedersen, K.; Wier, M.

    2001-11-01

    Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use, pesticides, etc. The distributional effect of taxes is examined in relation to household income, socio-economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption-based taxes, especially environmental taxes, might have distributional impacts amongst income groups which have not been considered part of the tax policy. The taxes are compared with respect to distributional impact. Do the effects of the different taxes vary to such an extent that this should be considered when designing tax policies? The hypothesis is that some environmental taxes associated with luxury income are less regressive than the average environmental tax. The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO 2 . The distributional impacts are illustrated using household consumption survey data and data covering household expenditures on energy. The energy taxes and the more recently introduced green taxes are compared. The project is combining the direct and the indirect effect of taxes. The direct effect considers the taxes imposed directly on

  1. Creating a tax-effective asset transaction

    International Nuclear Information System (INIS)

    Brussa, J.A.

    1999-01-01

    The advantages, disadvantages, opportunities and dangers involved in structuring an oil and gas property acquisition were discussed. The tax consequences of a property purchase and sale were compared to those of an acquisition of a corporation. To understand the tax consequences of a property acquisition or disposition, and the issues which arise in the context of price allocation, the concept of the various 'pools', the type of cost included in them, and the treatment of negative and positive balances in the pool were explained. The pool of costs relating to oil and gas exploration is called the Canadian Exploration Expense (CEE). The CEE consists of: (1) geological, geochemical or geophysical costs incurred for oil and gas exploration, (2) the cost of drilling wells which discover a new accumulation of hydrocarbons, and (3) the cost of drilling wells which are abandoned prior to production. For oil and gas operations, the Canadian Development Expense (CDE) consists of the cost of drilling wells and the cost of activities which relate to wells which have previously been put into production. COGPE, or Canadian Oil and Gas Property Expense refers to the cost of pool for acquisitions of Canadian resource properties which are prospective for petroleum or natural gas. The tax treatment of these costs, and some strategies for innovative acquisitions and divestitures are discussed in some detail

  2. Oil sands tax expenditures

    International Nuclear Information System (INIS)

    Ketchum, K; Lavigne, R.; Plummer, R.

    2001-01-01

    The oil sands are a strategic Canadian resource for which federal and provincial governments provide financial incentives to develop and exploit. This report describes the Oil Sands Tax Expenditure Model (OSTEM) developed to estimate the size of the federal income tax expenditure attributed to the oil sands industry. Tax expenditures are tax concessions which are used as alternatives to direct government spending for achieving government policy objectives. The OSTEM was developed within the business Income Tax Division of Canada's Department of Finance. Data inputs for the model were obtained from oil sands developers and Natural Resources Canada. OSTEM calculates annual revenues, royalties and federal taxes at project levels using project-level projections of capital investment, operating expenses and production. OSTEM calculates tax expenditures by comparing taxes paid under different tax regimes. The model also estimates the foregone revenue as a percentage of capital investment. Total tax expenditures associated with investment in the oil sands are projected to total $820 million for the period from 1986 to 2030, representing 4.6 per cent of the total investment. 10 refs., 2 tabs., 7 figs

  3. Lattice Model for Production of Gas

    KAUST Repository

    Marder, M.; Eftekhari, Behzad; Patzek, Tadeusz

    2017-01-01

    We define a lattice model for rock, absorbers, and gas that makes it possible to examine the flow of gas to a complicated absorbing boundary over long periods of time. The motivation is to deduce the geometry of the boundary from the time history

  4. Relationship between gas production and starch degradation in feed samples

    NARCIS (Netherlands)

    Chai, W.Z.; Gelder, van A.H.; Cone, J.W.

    2004-01-01

    An investigation was completed of the possibilities to estimate starch fermentation in rumen fluid using the gas production technique by incubating the total sample. Gas production from six starchy feed ingredients and eight maize silage samples were recorded and related to starch degradation

  5. China's natural gas: Resources, production and its impacts

    International Nuclear Information System (INIS)

    Wang, Jianliang; Feng, Lianyong; Zhao, Lin; Snowden, Simon

    2013-01-01

    In order to achieve energy consumption targets, and subsequently reduce carbon emissions, China is working on energy strategies and policies aimed at actively increasing the consumption of natural gas—the lowest carbon energy of the fossil fuels, and to enhance the proportion of gas in total primary energy consumption. To do this, it is a necessary prerequisite that China must have access to adequate gas resources and production to meet demand. This paper shows that the availability of domestic gas resources are overestimated by China's authorities due to differences in classification and definitions of gas resources/reserves between China and those accepted internationally. Based on official gas resource figures, China's gas production remains low with respect to the projected demand, and will only be 164.6 bcm in 2020, far lower than the 375 bcm of forecast demand. The gap between gas production and demand will reach 210.4 bcm by 2020. Existing plans for the importation of gas and the development of unconventional gas will not close this gap in the next 10 years, and this situation will therefore present a severe challenge to China's gas security, achievement of targets in improving energy consumption structure and reducing carbon emissions. - Highlights: ► We show that available gas resources are overestimated by China's authorities. ► We forecast China's future gas production under different resource scenarios. ► This paper shows that China's gas production will not meet the soaring demand. ► The gap between supply and demand will continue to increase rapidly in future. ► China's gas security will meet a severe challenge because of this increasing gap

  6. Summary of Administration's modified Btu energy tax

    International Nuclear Information System (INIS)

    Godley, G.E.; Moore, W.H.; Pate, M.L.; Schuldinger, M.

    1993-01-01

    The base tax rate is 25.7 cents per million Btus for coal, natural gas, liquefied petroleum gases, natural gasoline, nuclear-generated electricity, hydro, and imported electricity. Refined petroleum products are to be taxed at 59.9 cents/million Btus. The tax will be phased in beginning July 1, 1994 and will be indexed for inflation beginning January 1, 1998. The Btu content will be determined by: the actual content for coal; the national average Btu content for all other types of fuels; and the national average of Btus required to produce fossil fuel-generated electricity for nuclear and hydro-generated electricity. The paper explains collection points, special rules to permit pass-through of taxes, exemptions; and use and floor-stock taxes. It then goes on to discuss the objectives that the Administration has for this tax; the forecasted effect on consumers; offsets for low-income families; competitiveness; regional balance; and energy producers. Frequently asked questions and the answers are given

  7. The impact of Production Tax Credits on the profitable production of electricity from wind in the U.S

    International Nuclear Information System (INIS)

    Xi Lu; Tchou, Jeremy; McElroy, Michael B.; Nielsen, Chris P.

    2011-01-01

    A spatial financial model using wind data derived from assimilated meteorological condition was developed to investigate the profitability and competitiveness of onshore wind power in the contiguous U.S. It considers not only the resulting estimated capacity factors for hypothetical wind farms but also the geographically differentiated costs of local grid connection. The levelized cost of wind-generated electricity for the contiguous U.S. is evaluated assuming subsidy levels from the Production Tax Credit (PTC) varying from 0 to 4 cents /kWh under three cost scenarios: a reference case, a high cost case, and a low cost case. The analysis indicates that in the reference scenario, current PTC subsidies of 2.1 cents /kWh are at a critical level in determining the competitiveness of wind-generated electricity compared to conventional power generation in local power market. Results from this study suggest that the potential for profitable wind power with the current PTC subsidy amounts to more than seven times existing demand for electricity in the entire U.S. Understanding the challenges involved in scaling up wind energy requires further study of the external costs associated with improvement of the backbone transmission network and integration into the power grid of the variable electricity generated from wind. - Highlights: → Wind power competitiveness is driven by meteorology and proximity to the grid. → We spatially model U.S. onshore wind under ranges of subsidies and costs. → Wind power is competitive at a PTC subsidy of 2.1 cents/kWh. → Under current PTC levels, profitable wind potential far exceeds U.S. power demand.

  8. Impact of public policy uncertainty on renewable energy investment: Wind power and the production tax credit

    International Nuclear Information System (INIS)

    Barradale, Merrill Jones

    2010-01-01

    It is generally understood that the pattern of repeated expiration and short-term renewal of the federal production tax credit (PTC) causes a boom-bust cycle in wind power plant investment in the US. This on-off pattern is detrimental to the wind industry, since ramp-up and ramp-down costs are high, and players are deterred from making long-term investments. It is often assumed that the severe downturn in investment during 'off' years implies that wind power is unviable without the PTC. This assumption turns out to be unsubstantiated: this paper demonstrates that it is not the absence of the PTC that causes the investment downturn during 'off' years, but rather the uncertainty over its return. Specifically, it is the dynamic of power purchase agreement (PPA) negotiations in the face of PTC renewal uncertainty that drives investment volatility. With contract negotiations prevalent in the renewable energy industry, this finding suggests that reducing uncertainty is a crucial component of effective renewable energy policy. The PTC as currently structured is not the only means, existing or potential, for encouraging wind power investment. Using data from a survey of energy professionals, various policy instruments are compared in terms of their perceived stability for supporting long-term investment. - Research highlights: →The case of wind energy investment in the face of PTC uncertainty provides an important study in how industry structure, and in particular the process of contract negotiations, can amplify the impact of public policy uncertainty on corporate investment. →The finding that contract negotiations in the face of uncertainty are sufficient in themselves to hinder investment implies that the assumption that investment downturns reflect unfavorable economics is unfounded. This assumption falsely discourages interest and investment in wind energy. →Policy stability should be added to the list of criteria explicitly considered in designing policy

  9. Problems of radiation safety of petroleum and gas production

    International Nuclear Information System (INIS)

    Garibov, A.A.

    2002-01-01

    Oil and gas production is the basis of economy of the Azerbaijan Republic and its cause in ecological and radioecology problems. One form this problem is the pollution by radionuclides of environment at the time of gas and petroleum production. At the time of petroleum and gas production the three-phase radionuclides are emitted in atmosphere: Emissions consisted from solid U-238, Ra-226, Th-232, K-40 discharged to atmosphere at the time of production, exploring and exploitation of petroleum and gas. They are presented in compounds of sand, clay, and petroleum residues; During the drilling and production the gross quantities of water flows out and collects. These water areas consist of radium, uranium, Th and K-40 dissolved in water salts; There are the radionuclides being in 902 condition emitted in atmosphere at the places of petroleum and gas production. The radon and its isotopes are emitted at this time; At the places of petroleum and gas production it is observed at local pollution areas polluted by solid emissions that at this territories the doze of exposition power variable 100 - 1000 micro/hour. The radioactivity at this system according to 2-1000 year/k consists from Ra, K-40, and U. At this areas the value of total background changes 5 - 1000 micro R/hour. The total radioactivity of water polls formed at the places of petroleum and gas production consisted 50 -150 Bq/L. In the case of gas the separated radionuclides are mainly consisted from Radon and its isotopes. In the compound of produced gas the concentration of radon varied 20 - 1700 Bq/m 3 . Thus, at the places of petroleum and gas production radioactive pollutants emitted to atmosphere, forms the polluted environment for working and living people at the same territory. This problem's status haven't been investigated thoroughly, the sources of pollution hasn't been uncovered concretely, the cleaning technology for polluted areas is unknown

  10. Accumulative effect of food residues on intestinal gas production.

    Science.gov (United States)

    Mego, M; Accarino, A; Malagelada, J-R; Guarner, F; Azpiroz, F

    2015-11-01

    As mean transit time in the colon is longer than the interval between meals, several consecutive meal loads accumulate, and contribute to colonic biomass. Our aim was to determine the summation effect of fermentable food residues on intestinal gas production. In eight healthy subjects, the volume of endogenous intestinal gas produced in the intestine over a 4-h period was measured by means of a wash-out technique, using an exogenous gas infusion into the jejunum (24 mL/min) and collection of the effluent via a rectal Foley catheter. The exogenous gas infused was labeled (5% SF6 ) to calculate the proportion of endogenous intestinal gas evacuated. In each subject, four experiments were performed ≥1 week apart combining a 1-day high- or low-flatulogenic diet with a test meal or fast. Basal conditions: on the low-flatulogenic diet, intestinal gas production during fasting over the 4-h study period was 609 ± 63 mL. Effect of diet: during fasting, intestinal gas production on the high-flatulogenic diet was 370 ± 146 mL greater than on the low-flatulogenic diet (p = 0.040). Effect of test meal: on the low-flatulogenic diet, intestinal gas production after the test meal was 681 ± 114 mL greater than during fasting (p = 0.001); a similar effect was observed on the high-flatulogenic diet (599 ± 174 mL more intestinal gas production after the test meal than during fasting; p = 0.021). Our data demonstrate temporal summation effects of food residues on intestinal gas production. Hence, intestinal gas production depends on pre-existing and on recent colonic loads of fermentable foodstuffs. © 2015 John Wiley & Sons Ltd.

  11. Explosively fracturing a productive oil and gas formation

    Energy Technology Data Exchange (ETDEWEB)

    Brandon, C W

    1966-06-23

    In this method of fracturing an oil- or gas-producing strata, a portion of the formation adjacent to, but separated from, the producing strata is fractured. Explosives are then introduced into the fracture in this portion of the formation and thereafter detonated to fracture the productive strata. Also claimed are a method of variably controlling the extent and force of the explosives used, and a method of increasing oil and gas production from a productive strata.

  12. Environmental taxes

    Directory of Open Access Journals (Sweden)

    Zoran Šinković

    2013-01-01

    Full Text Available Environmental taxes should result in an improvement or prevention of deterioration of the environment. Although more advanced than previously existing Act on Excise Duty on Passenger Cars, Other Motor Vehicles, Vessels and Aircrafts from the 1997th year, the new law will hardly Croatia bring visible environmental benefit. Its application should not be expected to reduce the negative impacts of road traffic on air quality and greenhouse gas emissions until it does not clearly define how it will be at least part of the funds collected under this levy will be spent on measures to encourage the use of say hybrid or electric vehicles. Yet we should not neglect the fact that there is still need to work on educating people about the importance of environmental protection and any measures to be taken in the sphere of environmental protection should follow economic policies with a particular community or a country.

  13. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    Theory predicts that unit taxes increase the quality consumed in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US ...

  14. 27 CFR 19.26 - Tax on wine.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard, or...

  15. Tax Evasion and Economic Growth in an Endogenous Growth Model

    OpenAIRE

    加藤, 秀弥; KATO, Hideya

    2004-01-01

    This paper presents an endogenous growth model with tax evasion where government expenditures affect production. An individual evades a tax so as to maximize his or her utility, the tax authority controls the detection probability to maximize net tax revenue, and the government chooses the income tax rate to maximize individuals’ utility. The main conclusions are as follows. First, the optical income tax rate with tax evasion is higher than that without tax evasion. Second, the rise in a ...

  16. Nonconventional fuel tax credit application deadline approaches

    International Nuclear Information System (INIS)

    Lewis, F.W.; Steger, E.K.

    1992-01-01

    This paper reports that the US Federal Energy Regulatory Commission has established Dec. 31, 1992, as the deadline for producers to file Natural Gas Policy Act applications for gas produced from nonconventional fuel sources. Qualifying wells may receive tax credits ranging from 52 cents/MMBTU to 92 cents/MMBTU depending on the category and year of production. The most commonly eligible wells include tight formations, coalbed methanes, and gas from Devonian shales. FERC Order 539 allows producers to make application with the state jurisdictional agencies through Dec. 31, 1992. Many state jurisdictional agencies are willing to accept partial applications to be completed shortly thereafter

  17. Process for the production of hydrogen/deuterium-containing gas

    International Nuclear Information System (INIS)

    Nitschke, E.; Desai, A.; Ilgner, H.

    1978-01-01

    A process for the production of hydrogen/deuterium-containing gas is described in which the enriched condensate obtained from the production of a hydrogen/deuterium-containing gas mixture is collected and subjected to a direct exchange of isotopes with the feedsteam admitted to the process. Such condensate can be brought into direct exchange of isotopes with the gas water vapor mixture within the process, viz. ahead of the CO conversion section. The exchange of isotopes may be performed according to the counter-current principle. If it is intended to maintain in the hydrogen/deuterium-containing gas a certain definite content of water vapor whose phase condition is superior to the condition achieved when using normal cooling water, this gas, at least 0.6 kg/m 3 of gas, is subjected to an exchange of isotopes with the water fed additionally into the process

  18. Numerical Simulation of Shale Gas Production with Thermodynamic Calculations Incorporated

    KAUST Repository

    Urozayev, Dias

    2015-06-01

    In today’s energy sector, it has been observed a revolutionary increase in shale gas recovery induced by reservoir fracking. So-called unconventional reservoirs became profitable after introducing a well stimulation technique. Some of the analysts expect that shale gas is going to expand worldwide energy supply. However, there is still a lack of an efficient as well as accurate modeling techniques, which can provide a good recovery and production estimates. Gas transports in shale reservoir is a complex process, consisting of slippage effect, gas diffusion along the wall, viscous flow due to the pressure gradient. Conventional industrial simulators are unable to model the flow as the flow doesn’t follow Darcy’s formulation. It is significant to build a unified model considering all given mechanisms for shale reservoir production study and analyze the importance of each mechanism in varied conditions. In this work, a unified mathematical model is proposed for shale gas reservoirs. The proposed model was build based on the dual porosity continuum media model; mass conservation equations for both matrix and fracture systems were build using the dusty gas model. In the matrix, gas desorption, Knudsen diffusion and viscous flow were taken into account. The model was also developed by implementing thermodynamic calculations to correct for the gas compressibility, or to obtain accurate treatment of the multicomponent gas. Previously, the model was built on the idealization of the gas, considering every molecule identical without any interaction. Moreover, the compositional variety of shale gas requires to consider impurities in the gas due to very high variety. Peng-Robinson equation of state was used to com- pute and correct for the gas density to pressure relation by solving the cubic equation to improve the model. The results show that considering the compressibility of the gas will noticeably increase gas production under given reservoir conditions and slow down

  19. Bituminous sands : tax issues

    International Nuclear Information System (INIS)

    Patel, B.

    2004-01-01

    This paper examined some of the tax issues associated with the production of bitumen or synthetic crude oil from oil sands. The oil sands deposits in Alberta are gaining more attention as the supplies of conventional oil in Canada decline. The oil sands reserves located in the Athabasca, Cold Lake and Peace River areas contain about 2.5 trillion barrels of highly viscous hydrocarbons called bitumen, of which nearly 315 billion barrels are recoverable with current technology. The extraction method varies for each geographic area, and even within zones and reservoirs. The two most common extraction methods are surface mining and in-situ extraction such as cyclic steam stimulation (CSS); low pressure steam flood; pressure cycle steam drive; steam assisted gravity drainage (SAGD); hot water flooding; and, fire flood. This paper also discussed the following general tax issues: bituminous sands definition; bituminous sands leases and Canadian development expense versus Canadian oil and gas property expense (COGPE); Canadian exploration expense (CEE) for surface mining versus in-situ methods; additional capital cost allowance; and, scientific research and experimental development (SR and ED). 15 refs

  20. Natural Gas Reserves, Development and Production in Qatar

    International Nuclear Information System (INIS)

    Naji, Abi-Aad.

    1998-01-01

    Qatar entered the club of natural gas exporters in early 1997 when the first shipment of liquefied natural gas left the state for Japan. Qatar was helped by the discovery in 1971 of supergiant North Field gas field, the country's suitable location between the established gas consuming markets in Europe and Southeast Asia, and its proximity to developing markets in the Indian subcontinent and in neighbouring countries. All that have combined to make gas export projects from Qatar economically viable and commercially attractive. In addition to export-oriented development, increased gas production from the North Field is planned for meeting a growing domestic demand for gas as fuel and feedstock for power generation and desalination plants, as well as value-added petrochemical and fertilizer industries

  1. Combined production og energy by vapor-gas unit on natural gas in Skopje (Macedonia)

    International Nuclear Information System (INIS)

    Armenski, Slave; Dimitrov, Konstantin; Tashevski, Done

    1998-01-01

    The steam and gas turbine power plant for combine heat (for district heating of Skopje - the capital of Macedonia) and power (connected to the grid) production is analyzed and determined. Two variants of power plants are analyzed: power plant with gas turbine, heat recovery steam generator and a back pressure steam turbine; and power plant with two gas turbines, two heat recovery steam generators (HRSG) and one back pressure steam turbine. The power plant would operate on natural gas as the main fuel source. It will be burnt in the gas turbine as well in the HRSG as an auxiliary fuel.The backup fuel for the gas turbine would be light oil. In normal operation, the HRSG uses the waste heat of the exhaust gases from the gas turbine. During gas turbine shutdowns, the HRSG can continue to generate the maximum steam capacity. The heat for district heating would be produce in HRSG by flue gases from the gas turbine and in the heat exchanger by condensed steam from back pressure turbine. The main parameters of the combined power plant, as: overall energy efficiency, natural gas consumption, natural gas saving are analyzed and determined in comparison with separated production of heat (for district heating) and power (for electrical grid). (Author)

  2. Natural gas usage as a heat source for integrated SMR and thermochemical hydrogen production technologies

    International Nuclear Information System (INIS)

    Jaber, O.; Naterer, G.F.; Dincer, I.

    2010-01-01

    This paper investigates various usages of natural gas (NG) as an energy source for different hydrogen production technologies. A comparison is made between the different methods of hydrogen production, based on the total amount of natural gas needed to produce a specific quantity of hydrogen, carbon dioxide emissions per mole of hydrogen produced, water requirements per mole of hydrogen produced, and a cost sensitivity analysis that takes into account the fuel cost, carbon dioxide capture cost and a carbon tax. The methods examined are the copper-chlorine (Cu-Cl) thermochemical cycle, steam methane reforming (SMR) and a modified sulfur-iodine (S-I) thermochemical cycle. Also, an integrated Cu-Cl/SMR plant is examined to show the unique advantages of modifying existing SMR plants with new hydrogen production technology. The analysis shows that the thermochemical Cu-Cl cycle out-performs the other conventional methods with respect to fuel requirements, carbon dioxide emissions and total cost of production. (author)

  3. Climate change : the case for a carbon tariff/tax

    International Nuclear Information System (INIS)

    Courchene, T.J.; Allan, J.R.

    2008-01-01

    Canada's ratification of the Kyoto Protocol will not adequately address the country's contribution to global climatic change. This paper proposed a 2-tier system consisting of internationally imposed carbon import tariffs combined with an equivalent domestic carbon tax. The approach was designed to engage global exporters and importers, while also involving governments and policy commitments related to emissions and cap-and-trade systems. Although a carbon tax on emissions is preferable to an opting-in approach, Canadian government has rejected carbon taxes due to the suspicion that Canadian companies will easily circumvent regulations. It is anticipated that many companies in carbon tax compliant countries will outsource production to non-compliant countries. The proposed approach required that carbon taxes will be applied to all domestically produced and consumed products, while tariffs will be levied against products from exporting firms. Outsourcing to take advantage of lax environmental policies in pollution havens will be subject to a carbon footprint tariff. The tariff will also serve to reduce the carbon content of exports. Proceeds of the tax can be used in a variety of ways to reduce greenhouse gas (GHG) emissions. It was concluded that Canada will need to supplement domestic carbon taxes with a proposed carbon import tariff. 1 fig

  4. Controlled PVTS oil and gas production stimulation system

    Energy Technology Data Exchange (ETDEWEB)

    Ospina-Racines, E

    1970-02-01

    By completing oil- or gas-producing wells according to the PVTS method and energizing the flow of the oil-gas fluids in the reservoir with a small horse-power gas compressor at the wellhead, the following oil and gas production features are attained: (1) Original reservoir story energy conditions are restored, improved, used, and conserved while producing oil and/or gas. (2) The flow of oil or gas in the pay formation to the well bore is stimulated by gas compressor energy, outside of the reservoir system. The pressure drawdown is developed by gas-compressor energy in the well casing and not in the pay formation. (3) The stored energy of the reservoir is conserved while producing oil or gas. The potential energy (pressure) of the reservoir can be used to advantage up to bubble point of the virgin crude. (4) Producible reserves are increased from 4-to 5-fold by the conservation of reservoir energy. Present-day primary oil production practice yields a maximum of 20% of the oil in place by depleting the original reservoir energy. The PVTS system will yield over 80% + of oil in place. (5) Producible gas reserves can be increased greatly by establishing a low abandonment pressure at will. The principal features of the PVTS well mechanism and energy injection method are illustrated by a schematic diagram.

  5. Liquefied natural gas production at Hammerfest: A transforming marine community

    NARCIS (Netherlands)

    Bets, van L.K.J.; Tatenhove, van J.P.M.; Mol, A.P.J.

    2016-01-01

    Global energy demand and scarce petroleum resources require communities to adapt to a rapidly changing Arctic environment, but as well to a transforming socio-economic environment instigated by oil and gas development. This is illustrated by liquefied natural gas production by Statoil at Hammerfest,

  6. Natural gas for power production in Western Europe

    International Nuclear Information System (INIS)

    1993-01-01

    The third and last part of the Sub-Committee's study on natural gas for power generation is reprinted in this issue. This part addresses gas consumption in electricity production until the year 2010. The first part of the study dealing with combined cycle power plants was published in September and the 2nd part on regulatory and environmental issues in October 1992

  7. Challenges, uncertainties and issues facing gas production from gas hydrate deposits

    Energy Technology Data Exchange (ETDEWEB)

    Moridis, G.J.; Collett, T.S.; Pooladi-Darvish, M.; Hancock, S.; Santamarina, C.; Boswell, R.; Kneafsey, T.; Rutqvist, J.; Kowalsky, M.; Reagan, M.T.; Sloan, E.D.; Sum, A.K.; Koh, C.

    2010-11-01

    The current paper complements the Moridis et al. (2009) review of the status of the effort toward commercial gas production from hydrates. We aim to describe the concept of the gas hydrate petroleum system, to discuss advances, requirement and suggested practices in gas hydrate (GH) prospecting and GH deposit characterization, and to review the associated technical, economic and environmental challenges and uncertainties, including: the accurate assessment of producible fractions of the GH resource, the development of methodologies for identifying suitable production targets, the sampling of hydrate-bearing sediments and sample analysis, the analysis and interpretation of geophysical surveys of GH reservoirs, well testing methods and interpretation of the results, geomechanical and reservoir/well stability concerns, well design, operation and installation, field operations and extending production beyond sand-dominated GH reservoirs, monitoring production and geomechanical stability, laboratory investigations, fundamental knowledge of hydrate behavior, the economics of commercial gas production from hydrates, and the associated environmental concerns.

  8. World statistics on natural gas reserves, production and utilization

    International Nuclear Information System (INIS)

    Raikaslehto, S.

    2001-01-01

    By reviewing the statistics of BP Amoco on natural gas reserves, production and usage, it is easy to see that Russia and USA, both being large natural gas producers, differ significantly from each other. The natural gas reserves of USA are 6th largest in the world, simultaneously the natural gas consumption and import are largest in the world. About one third of the known natural gas reserves of the world are in Russia. The known natural gas reserves of both USA and Canada have decreases, but they have potential gas reserves left. Known natural gas reserves of the USA have been calculated to be sufficient for 9 years consumption at present usage and those of Canada for 11 years. The reserves of Algeria correspond to the usage of 55 years, and the Russian reserves for are about 83 years. Annual production figures of both Russia and the USA are nearly the same. Russia is the largest exporter (125.5 billion m 3 ) of natural gas and the USA the largest importer (96 billion m 3 ). The natural gas reserves of the largest European producers, the Netherlands and Norway have been estimated to be sufficient for use of about 20 years, but those of Great Britain only for about 10 years. The annual production of Russia has varied in the 1990s between nearly 600 billion m 3 and present 550 billion m 3 , the minimum being in 1997 only about 532 billion m 3 . Ten largest natural gas consumers use 67% of the natural gas consumed annually in the world. USA consumes about 27% of the total natural gas produced in the world, the amount of Russia being 364 billion m 3 (16%). Other large natural gas consumers are Great Britain, Germany, Japan, Ukraine, Canada, Italy, Iran and Uzbekistan. The share of these countries of the total consumption varied in between 2-4%. Only Japan has no natural gas production of its own. The foreign trade between Japan and Indonesia is trade on LNG. On the other hand the natural gas consumption of the world's 10th largest producer Norway is nearly zero, so

  9. Oil and Gas Production, Environmental Health and Livelihood ...

    African Journals Online (AJOL)

    Oil and Gas Production, Environmental Health and Livelihood Vulnerability in the West Coast of Ghana. ... African Journal of Sustainable Development ... Respondents' level of education significantly influences their level of knowledge about ...

  10. Deposition of naturally occurring radioactivity in oil and gas production

    International Nuclear Information System (INIS)

    Lysebo, I.; Strand, T.

    1997-01-01

    This booklet contains general information about naturally occurring radioactive materials, NORM, in production of oil and natural gas, occupational doses, radiation protection procedures and measures, and classification methods of contaminated equipment. 6 refs., 1 fig., 1 tab

  11. The effect of carbon tax on per capita CO{sub 2} emissions

    Energy Technology Data Exchange (ETDEWEB)

    Lin Boqiang, E-mail: bqlin@xmu.edu.cn [New Huadu Business School, Minjiang University, Fuzhou 350108 (China); China Center for Energy Economics Research, Xiamen University, Xiamen 361005 (China); Li Xuehui [China Center for Energy Economics Research, Xiamen University, Xiamen 361005 (China)

    2011-09-15

    As the most efficient market-based mitigation instrument, carbon tax is highly recommended by economists and international organizations. Countries like Denmark, Finland, Sweden, Netherlands and Norway were the first adopters of carbon tax and as such, research on the impacts and problems of carbon tax implementation in these countries will provide great practical significance as well as caution for countries that are to levy the tax. Different from the existing studies that adopt the model simulation approaches, in this article, we comprehensively estimate the real mitigation effects of the five north European countries by employing the method of difference-in-difference (DID). The results indicate that carbon tax in Finland imposes a significant and negative impact on the growth of its per capita CO{sub 2} emissions. Meanwhile, the effects of carbon tax in Denmark, Sweden and Netherlands are negative but not significant. The mitigation effects of carbon tax are weakened due to the tax exemption policies on certain energy intensive industries in these countries. Notwithstanding, in Norway, as the rapid growth of energy products drives a substantial increase of CO{sub 2} emissions in oil drilling and natural gas exploitation sectors, carbon tax actually has not realized its mitigation effects. - Highlights: > DID method is employed to test the real mitigation effect of carbon tax. > Carbon tax in Finland imposes a significant and negative impact. > The effects of carbon tax in other four countries are limited. > Tax exemption or tax relief is the main reason of limited effects. > High tax rates and recycling the revenue contribute to emission reduction.

  12. The effect of carbon tax on per capita CO2 emissions

    International Nuclear Information System (INIS)

    Lin Boqiang; Li Xuehui

    2011-01-01

    As the most efficient market-based mitigation instrument, carbon tax is highly recommended by economists and international organizations. Countries like Denmark, Finland, Sweden, Netherlands and Norway were the first adopters of carbon tax and as such, research on the impacts and problems of carbon tax implementation in these countries will provide great practical significance as well as caution for countries that are to levy the tax. Different from the existing studies that adopt the model simulation approaches, in this article, we comprehensively estimate the real mitigation effects of the five north European countries by employing the method of difference-in-difference (DID). The results indicate that carbon tax in Finland imposes a significant and negative impact on the growth of its per capita CO 2 emissions. Meanwhile, the effects of carbon tax in Denmark, Sweden and Netherlands are negative but not significant. The mitigation effects of carbon tax are weakened due to the tax exemption policies on certain energy intensive industries in these countries. Notwithstanding, in Norway, as the rapid growth of energy products drives a substantial increase of CO 2 emissions in oil drilling and natural gas exploitation sectors, carbon tax actually has not realized its mitigation effects. - Highlights: → DID method is employed to test the real mitigation effect of carbon tax. → Carbon tax in Finland imposes a significant and negative impact. → The effects of carbon tax in other four countries are limited. → Tax exemption or tax relief is the main reason of limited effects. → High tax rates and recycling the revenue contribute to emission reduction.

  13. Preliminary report on the economics of gas production from natural gas hydrates

    International Nuclear Information System (INIS)

    Walsh, M.; Wilson, S.; Patil, S.; Moridis, G.; Boswell, R.; Koh, C.; Sloan, D.

    2008-01-01

    Gas hydrates are solid crystalline compounds in which gas molecules reside inside cages that are formed by hydrogen-bonded water molecules in a crystal lattice. At particularly low temperatures and high pressures, a guest molecule will combine with water to form gas hydrates. Gas hydrates are found in two different settings in which the temperature and pressure conditions are suitable for their existence, notably in Arctic permafrost regions and below the seafloor. Because of the size of this possible future resource, if any of the gas in hydrates can be proven to be economically recoverable, then production from gas hydrates could become an important portion of the world's energy portfolio as demand for natural gas increases along with the technology to compress and distribute natural gas to distant markets. This paper presented a compilation of economic research that was conducted on the resource potential of gas hydrates. The paper reported a preliminary estimate of the price of natural gas that may lead to economically-viable production from North American Arctic region hydrates. The paper also discussed the implications of a recent study on the production of class 3 marine hydrate deposits from the Gulf of Mexico. The state of the art technologies and methods in hydrate reservoir modeling and hydrate reservoir production and petrophysical testing were also discussed. It was concluded that the somewhat optimistic results presented in this report should be interpreted with caution, however, the economically-viable gas production from hydrates was not an unreasonable scenario. 23 refs., 2 tabs., 10 figs

  14. Geographic proximity to coal plants and U.S. public support for extending the Production Tax Credit

    International Nuclear Information System (INIS)

    Goldfarb, Jillian L.; Buessing, Marric; Kriner, Douglas L.

    2016-01-01

    The Production Tax Credit (PTC) is an important policy instrument through which the federal government promotes renewable energy development in the United States. However, the efficacy of the PTC is hampered by repeated expirations and short-term extensions, and by the general uncertainty surrounding its future status. We examine the factors driving variation in public support for the extension of the PTC using a nationally representative, internet-based survey. Americans living near a coal-fired power plant are significantly more likely to support extending the PTC than are their peers who are more insulated from the externalities of burning coal. The evidence for this dynamic was strongest and most statistically significant among subjects experimentally primed to think about the adverse health effects of burning coal. Raising awareness of the public health ramifications of generating electricity from fossil fuels holds the potential to increase support for renewable energy policies among those living in proximity to coal plants, even in a highly politicized policy debate. - Highlights: • Proximity to coal power plant increases support for Production Tax Credit. • Attitudes toward global warming influence support for PTC. • Raising awareness of health threat increases PTC support if living near coal plant.

  15. Greenhouse gas mitigation in animal production

    DEFF Research Database (Denmark)

    De Boer, IJM; Cederberg, C; Eady, S

    2011-01-01

    The animal food chain contributes significantly to emission of greenhouse gases (GHGs). We explored studies that addressed options to mitigate GHG emissions in the animal production chain and concluded that most studies focused on production systems in developed countries and on a single GHG...

  16. Gas Fermentation using Thermophilic Moorella Species for production of Biochemicals

    DEFF Research Database (Denmark)

    Redl, Stephanie Maria Anna

    Gas fermentation is a promising technology which gained increasing attention over the last years. In this process, acetogenic bacteria convert gases rich in H2, CO2, and CO, into compounds of higher value. The gas can derive from industrial off-gas or from waste streams via gasification. In the gas...... fermentation processes that are nearly on commercial level, mesophilic acetogens are used to mainly produce ethanol and butanediol. However, thermophilic acetogens, such as Moorella thermoacetica would allow for easy downstream processing when producing volatile products such as acetone. This thesis starts...... with a review of the feedstock potential for gas fermentation and how thermophilic production strains as well as unconventional fermentation processes such as mixotrophy can help to exploit this potential. I analyzed a process with respect to thermodynamic and economic considerations, in which acetone...

  17. NOVEL REACTOR FOR THE PRODUCTION OF SYNTHESIS GAS

    Energy Technology Data Exchange (ETDEWEB)

    Vasilis Papavassiliou; Leo Bonnell; Dion Vlachos

    2004-12-01

    Praxair investigated an advanced technology for producing synthesis gas from natural gas and oxygen This production process combined the use of a short-reaction time catalyst with Praxair's gas mixing technology to provide a novel reactor system. The program achieved all of the milestones contained in the development plan for Phase I. We were able to develop a reactor configuration that was able to operate at high pressures (up to 19atm). This new reactor technology was used as the basis for a new process for the conversion of natural gas to liquid products (Gas to Liquids or GTL). Economic analysis indicated that the new process could provide a 8-10% cost advantage over conventional technology. The economic prediction although favorable was not encouraging enough for a high risk program like this. Praxair decided to terminate development.

  18. Planning of optimum production from a natural gas field

    Energy Technology Data Exchange (ETDEWEB)

    Van Dam, J

    1968-03-01

    The design of an optimum development plan for a natural gas field always depends on the typical characteristics of the producing field, as well as those of the market to be served by this field. Therefore, a good knowledge of the field parameters, such as the total natural gas reserves, the well productivity, and the dependence of production rates on pipeline pressure and depletion of natural gas reserves, is required prior to designing the development scheme of the field, which in fact depends on the gas-sales contract to be concluded in order to commit the natural gas reserves to the market. In this paper these various technical parameters are discussed in some detail, and on this basis a theoretical/economical analysis of natural gas production is given. For this purpose a simplified economical/mathematical model for the field is proposed, from which optimum production rates at various future dates can be calculated. The results of these calculations are represented in a dimensionless diagram which may serve as an aid in designing optimum development plans for a natural gas field. The use of these graphs is illustrated in a few examples.

  19. Britain's North Sea oil and gas production: a critical review

    International Nuclear Information System (INIS)

    Odell, P.R.

    1996-01-01

    The size and longevity of Britain's offshore hydrocarbons resources have been underestimated. Gas reserves were seriously under-exploited for almost 20 years from the late 1960s, given a belief that gas should be used only as a premium fuel and in the context of an uncompetitive market. Oil reserves' development and production has suffered from time to time from inappropriate politico-economic conditions. Nevertheless, offshore oil and gas has come to dominate the UK's energy production over the past 20 years and currently accounts for 85% of the country's total energy output. Fears for resources' exhaustion remain unjustified, as the industry continues to replace oil and gas reserves used each year. The North Sea is still not comprehensively explored: the continuation of the process will enable oil production to remain at high levels and that of gas to expand further. Supplementary output from the new west of Shetland province will become progressively more important after 2000. But continued intensive production overall depends on the maintenance of attractive politico-economic conditions and on present oil prices. It also requires the European gas market to remain firm but, ironically, the planned flow of UK gas to the mainland constitutes a threat to this condition. (Author)

  20. Synthesis gas production via hybrid steam reforming of natural gas and bio-liquids

    OpenAIRE

    Balegedde Ramachandran, P.

    2013-01-01

    This thesis deals with (catalytic) steam reforming of bio-liquids for the production of synthesis gas. Glycerol, both crude from the biodiesel manufacturing and refined, and pyrolysis oil are tested as bio-based feedstocks. Liquid bio-based feeds could be preferred over inhomogeneous fibrous solid biomass because of their logistic advantages, better mineral balance, and better processability. Especially the ease of pressurization, which is required for large scale synthesis gas production, is...

  1. Tax Governance

    DEFF Research Database (Denmark)

    Boll, Karen; Brehm Johansen, Mette

    to wider international trends within tax administration, especially concerning the development of risk assessments and internal control in the corporations and a greater focus on monitoring of these elements by the tax authorities. Overall, the working paper concludes that Tax Governance as a model......This working paper presents an analysis of the experiences of Cooperative Compliance in Denmark. Cooperative Compliance denotes a specific kind of collaborative program for the regulation of large corporate taxpayers by the tax authorities. Cooperative Compliance programs have been implemented...... in several countries worldwide. In Denmark the program is called Tax Governance. Tax Governance has been studied using qualitative method and the analyses of the working paper build on an extensive base of in-depth interviews – primarily with tax directors from corporations participating in the program...

  2. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for only...

  3. Effects of gas composition in headspace and bicarbonate concentrations in media on gas and methane production, degradability, and rumen fermentation using in vitro gas production techniques.

    Science.gov (United States)

    Patra, Amlan Kumar; Yu, Zhongtang

    2013-07-01

    Headspace gas composition and bicarbonate concentrations in media can affect methane production and other characteristics of rumen fermentation in in vitro gas production systems, but these 2 important factors have not been evaluated systematically. In this study, these 2 factors were investigated with respect to gas and methane production, in vitro digestibility of feed substrate, and volatile fatty acid (VFA) profile using in vitro gas production techniques. Three headspace gas compositions (N2+ CO2+ H2 in the ratio of 90:5:5, CO2, and N2) with 2 substrate types (alfalfa hay only, and alfalfa hay and a concentrate mixture in a 50:50 ratio) in a 3×2 factorial design (experiment 1) and 3 headspace compositions (N2, N2 + CO2 in a 50:50 ratio, and CO2) with 3 bicarbonate concentrations (80, 100, and 120 mM) in a 3×3 factorial design (experiment 2) were evaluated. In experiment 1, total gas production (TGP) and net gas production (NGP) was the lowest for CO2, followed by N2, and then the gas mixture. Methane concentration in headspace gas after fermentation was greater for CO2 than for N2 and the gas mixture, whereas total methane production (TMP) and net methane production (NMP) were the greatest for CO2, followed by the gas mixture, and then N2. Headspace composition did not affect in vitro digestibility or the VFA profile, except molar percentages of propionate, which were greater for CO2 and N2 than for the gas mixture. Methane concentration in headspace gas, TGP, and NGP were affected by the interaction of headspace gas composition and substrate type. In experiment 2, increasing concentrations of CO2 in the headspace decreased TGP and NGP quadratically, but increased the concentrations of methane, NMP, and in vitro fiber digestibility linearly, and TMP quadratically. Fiber digestibility, TGP, and NGP increased linearly with increasing bicarbonate concentrations in the medium. Concentrations of methane and NMP were unaffected by bicarbonate concentration, but

  4. Productivity changes in the Gas and Fuel Corporation of Victoria

    International Nuclear Information System (INIS)

    Rushdi, A.

    1994-01-01

    The study reveals that the total factor productivity in the Gas and Fuel Corporation of Victoria (GFCV) continued to increase throughout the study period except for a brief period between 1983-84 and 1984-85 which was mainly the result of the decline in the industrial demand for gas and a decelerated growth rate in residential demand. The productivity gains were found to be highly sensitive to the rates of depreciation and discount rates assumed. The estimated terms of trade suggest that the increase in gas prices was lower that the increase in the aggregate input prices the GFCV paid, particularly to capital and labour. However, while the price index of reticulated gas increased to 2.17, the purchase price declined to 0.96 over the study period. The productivity gains by GFCV seem to have been shared with its customers. (Author)

  5. Effects of US biofuel policies on US and world petroleum product markets with consequences for greenhouse gas emissions

    International Nuclear Information System (INIS)

    Thompson, Wyatt; Whistance, Jarrett; Meyer, Seth

    2011-01-01

    US biofuel policy includes greenhouse gas reduction targets. Regulators do not address the potential that biofuel policy can have indirect impacts on greenhouse gases through its impacts on petroleum product markets, and scientific research only partially addresses this question. We use economic models of US biofuel and agricultural markets and US and world petroleum and petroleum product markets to show that discontinuing biofuel tax credits and ethanol tariff lower biofuel use could lead to increased US petroleum product use, and a reduction in petroleum product use in other parts of the world. The net effect is lower greenhouse gas emissions. Under certain assumptions, we show that biofuel use mandate elimination can have positive or negative impacts on greenhouse gas emissions. The magnitude and the direction of effects depend on how US biofuel trade affects biofuel in other countries with different emissions, context that determines how important use mandates are in the first place, who pays mandate costs, and the price responsiveness of global petroleum supplies and uses. However, our results show that counter-intuitive effects are possible and discourage broad conclusions about the greenhouse gas impacts of removing these elements of US biofuel policy. - Highlights: → Biofuel policy has counter-intuitive greenhouse gas effects under certain conditions. → US biofuel policies affect global petroleum markets, with implications for GHGs. → US biofuel use mandate GHG effects depend on whether they are binding and who pays. → US biofuel GHGs are sensitive to policy, petroleum market responses, and biofuel trade.

  6. Financing of gas production expansion at Taipo

    International Nuclear Information System (INIS)

    Chan, R.T.H.

    1991-01-01

    Financing strategies applied to Phase I and Phase II were quite different. In Phase I, the project was more sophisticated and involved investments in different types of assets: Site acquisition; site formation and foundations; gas-making plants and associated equipment; naptha tanks; naptha pipeline; twin submarine gas pipeline connected to the existing distribution network; and workshop and offices. For Phase II, the tenderers demanded payment in foreign currencies because of their international procurement and their concern over Hong Kong currency at the time of submitting the tender. The Phase II financing package consists of: (1) ECGD facilities with a fixed interest rate at 9.15% p.a.--8 years with repayment in 10 semiannual installments over the last 5 years. (2) Fixed rate bank borrowings at 9% p.a. with repayment at the end of 5 years (use of swaps to obtain long-term money at lower interest rate). (3) Foreign currency deposits to cover exposure in two other currencies. (4) Forward contract to cover repayment installments in Sterling in the last 5 years at much lower rates of exchange. In a nutshell, by using a combination of different financing instruments, HKCG was able to eliminate foreign exchange and interest rate risks and reduce the overall capital cost of the plant

  7. High-BTU gas production from tar-bearing hot coke oven gas over iron catalyst

    Energy Technology Data Exchange (ETDEWEB)

    L.Y. Li; K. Morishita; T. Takarada [Gunma University, Gunma (Japan). Department of Biological and Chemical Engineering

    2005-07-01

    To utilize the tar-bearing hot coke oven gas (the by-product of coke making process) more effectively, a process was developed by converting the hot coke oven gas into a methane rich high-BTU gas over iron-bearing catalysts. The catalytic behaviour of Indonesian limonite ore was mainly discussed. For a reference, a conventional nickel catalyst (Ni/Al{sub 2}O{sub 3}) was employed. Laboratory scale tests were carried out in a two-stage fixed-bed reactor at ambient pressure. A bituminous coal sample was heated at first stage, the volatiles was carried by feed gas and decomposed at second stage. The limonite promoted hydropyrolysis of coal volatiles similar to Ni/Al{sub 2}O{sub 3} catalyst. High yields of total product gas and methane were obtained at 50 vol.% hydrogen atmosphere with a feed gas of 60 ml min{sup -1} hydrogen and 60 ml min{sup -1} nitrogen. After experiments, hydrocarbons heavier than ethane were not observed. Also that, carbon balance was more than 99.8% in coal char, product gases and carbon deposits. It was considered that coal volatiles converted into light gases and carbon almost completely in catalyst bed. Yields of product gas and methane depended upon catalytic temperature. At 923 K, the maximum yield of product gas was achieved at 74.3% for limonite catalyst on carbon balance with methane 83.2 vol.% of the carbonaceous gas products. Comparing with limonite, Fe/Al{sub 2}O{sub 3} and BOF dust samples showed low activities on coal volatiles catalytic decomposition. 21 refs., 5 figs., 3 tabs.

  8. Improving productivity in the gas industry

    Energy Technology Data Exchange (ETDEWEB)

    Robb, F F; Portsmouth, D J

    1982-05-01

    A study course designed to help BGC managers improve employee productivity reflected four main themes: evaluating quality and performance standards, examining new technologies, exploiting manpower resources, and improving usage of equipment and materials. Visiting speakers' contributions included 1) BGC's broad objectives and its methods of deploying financial resources effectively, 2) creativity as it relates to productivity and to the need for forecasts of risk and catastrophes, and 3) the paramount importance of management's commitment to formally stated objectives.

  9. Behaviour of gas production from type 3 hydrate reservoirs

    Energy Technology Data Exchange (ETDEWEB)

    Pooladi-Darvish, M. [Calgary Univ., AB (Canada). Dept. of Chemical and Petroleum Engineering]|[Fekete Associates Inc., Calgary, AB (Canada); Zatsepina, O. [Calgary Univ., AB (Canada). Dept. of Chemical and Petroleum Engineering; Hong, H. [Fekete Associates Inc., Calgary, AB (Canada)

    2008-07-01

    The possible role of gas hydrates as a potential energy resource was discussed with particular reference to methods for estimating the rate of gas production from hydrate reservoirs under different operating conditions. This paper presented several numerical simulations studies of gas production from type 3 hydrate reservoirs in 1-D and 2-D geometries. Type 3 reservoirs include gas production from hydrate-reservoirs that lie totally within the hydrate stability zone and are sandwiched by impermeable layers on top and bottom. The purpose of this study was to better understand hydrate decomposition by depressurization. The study questioned whether 1-D modeling of type 3 hydrate reservoirs is a reasonable approximation. It also determined whether gas rate increases or decreases with time. The important reservoir characteristics for determining the rate of gas production were identified. Last, the study determined how competition between fluid and heat flow affects hydrate decomposition. This paper also described the relation and interaction between the heat and fluid flow mechanisms in depressurization of type 3 hydrate reservoirs. All results of 1-D and 2-D numerical simulation and analyses were generated using the STARS simulator. It was shown that the rate of gas production depends on the initial pressure/temperature conditions and permeability of the hydrate bearing formation. A high peak rate may be achieved under favourable conditions, but this peak rate is obtained after an initial period where the rate of gas production increases with time. The heat transfer in the direction perpendicular to the direction of fluid flow is significant, requiring 2D modeling. The hydraulic diffusivity is low because of the low permeability of hydrate-bearing formations. This could result in competition between heat and fluid flow, thereby influencing the behaviour of decomposition. 6 refs., 3 tabs., 12 figs.

  10. 27 CFR 40.166 - Default, prepayment of tax required.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Default, prepayment of tax... Payment of Taxes on Tobacco Products § 40.166 Default, prepayment of tax required. Where a check or money... tax due thereunder, or where a manufacturer is otherwise in default in payment of tax on tobacco...

  11. Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

    Energy Technology Data Exchange (ETDEWEB)

    Mai, Trieu [National Renewable Energy Lab. (NREL), Golden, CO (United States); Cole, Wesley [National Renewable Energy Lab. (NREL), Golden, CO (United States); Lantz, Eric [National Renewable Energy Lab. (NREL), Golden, CO (United States); Marcy, Cara [National Renewable Energy Lab. (NREL), Golden, CO (United States); Sigrin, Benjamin [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2016-02-01

    Federal tax credits for renewable energy (RE) have served as one of the primary financial incentives for RE deployment over the last two decades in the United States. In December 2015, the wind power production tax credit and solar investment tax credits were extended for five years as part of the Consolidated Appropriations Act of 2016. This report explores the impact that these tax credit extensions might have on future RE capacity deployment and power sector carbon dioxide (CO2) emissions. The analysis examines the impacts of the tax credit extensions under two distinct natural gas price futures as natural gas prices have been key factors in influencing the economic competitiveness of new RE development. The analysis finds that, in both natural gas price futures, RE tax credit extensions can spur RE capacity investments at least through the early 2020s and can help lower emissions from the U.S. electricity system. More specifically, the RE tax credit extensions are estimated to drive a net peak increase of 48-53 GW in installed RE capacity in the early 2020s -- longer term impacts are less certain. In the longer term after the tax credits ramp down, greater RE capacity is driven by a combination of assumed RE cost declines, rising fossil fuel prices, and other clean energy policies such as the Clean Power Plan. The tax credit extension-driven acceleration in RE capacity development can reduce fossil fuel-based generation and lower electric sector CO2 emissions. Cumulative emissions reductions over a 15-year period (spanning 2016-2030) as a result of the tax credit extensions are estimated to range from 540 to 1420 million metric tonnes CO2. These findings suggest that tax credit extensions can have a measurable impact on future RE deployment and electric sector CO2 emissions under a range of natural gas price futures.

  12. Export Taxes under Bertrand Duopoly

    OpenAIRE

    David Collie; Roger Clarke

    2006-01-01

    This article analyses export taxes in a Bertrand duopoly with product differentiation, where a home and a foreign firm both export to a third-country market. It is shown that the maximum-revenue export tax always exceeds the optimum-welfare export tax. In a Nash equilibrium in export taxes, the country with the low cost firm imposes the largest export tax. The results under Bertrand duopoly are compared with those under Cournot duopoly. It is shown that the absolute value of the export subsid...

  13. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    2011-01-01

    Theory predicts that unit taxes increase the quality consumed in a market, since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices, and should not affect product quality. The hypothesis is tested empirically in the U...... wine market. I find that the market share of high quality wine is significantly increased by unit taxes, and that there is no significant effect of ad valorem taxes, in accordance with the hypothesis and previous empirical studies....

  14. The JENDL-3 sublibrary for gas production. Summary of contents

    International Nuclear Information System (INIS)

    Nakagawa, T.; Narita, T.

    1993-01-01

    This document summarizes the contents of the JENDL-3 Sublibrary for Gas Production. This nuclear data library contains neutron-induced production cross-sections of hydrogen and helium nuclei for elements from 3-Li to 41-Nb. The library or retrievals of selected materials are available on magnetic tape from the IAEA Nuclear Data Section upon request. (author)

  15. Investigation of Productivity of Brown’s (HHO Gas Generator

    Directory of Open Access Journals (Sweden)

    Andrius Brazdžiūnas

    2017-01-01

    Full Text Available There were made tests of productivity of Brown’s gas generator using different potassium hydroxide (KOH concentration changing voltage and amperage. It is described experimental stand that is used to do researches and methodology of experiments performance. Brown’s gas production in electrolyser (electrolyser – the device that is going electrolysis to use stainless steel (AISI 316 electrodes. It was determined after researches that increasing the potassium hydroxide (KOH concentration in the solution and using the same amperage and voltage of the all concentration results are similar. The highest productivity 1.429 l/min was obtained by using a 120 A amperage and 15 V voltage.

  16. On-Board Hydrogen Gas Production System For Stirling Engines

    Science.gov (United States)

    Johansson, Lennart N.

    2004-06-29

    A hydrogen production system for use in connection with Stirling engines. The production system generates hydrogen working gas and periodically supplies it to the Stirling engine as its working fluid in instances where loss of such working fluid occurs through usage through operation of the associated Stirling engine. The hydrogen gas may be generated by various techniques including electrolysis and stored by various means including the use of a metal hydride absorbing material. By controlling the temperature of the absorbing material, the stored hydrogen gas may be provided to the Stirling engine as needed. A hydrogen production system for use in connection with Stirling engines. The production system generates hydrogen working gas and periodically supplies it to the Stirling engine as its working fluid in instances where loss of such working fluid occurs through usage through operation of the associated Stirling engine. The hydrogen gas may be generated by various techniques including electrolysis and stored by various means including the use of a metal hydride absorbing material. By controlling the temperature of the absorbing material, the stored hydrogen gas may be provided to the Stirling engine as needed.

  17. Effects of carbon tax on social welfare: A case study of China

    International Nuclear Information System (INIS)

    Chen, Zi-yue; Nie, Pu-yan

    2016-01-01

    Highlights: • Carbon tax on the production link may lead to the rise of social welfare. • Oligopoly model of energy sector expands the optimal model of carbon tax. • The impact of carbon taxes is stable under different social redistribution demand. - Abstract: Almost all countries around the world concern about the emission of greenhouse gas. The most widely used model of carbon tax is based on complete competition model of energy market, which, however, cannot completely reflect the real condition. This article establishes a social optimal welfare model that based on oligopoly competition of energy department. According to the model, the article calculates the substitution elasticity of factors in China’s energy sectors, non-energy department and consumption preference in domestic energy and non-energy commodities. Based on the social optimal welfare model, the effect on social welfare caused by carbon taxes in different links is further evaluated. The results show that a certain amount of carbon tax in the production link raises the social welfare, while in consumption and redistribution links lowers the social welfare. Specifically, the absolute value of marginal social welfare in the redistribution link is larger. Moreover, the values of the three types of carbon taxes vary under different redistribution demands though the variation trends of tax in the same link are similar. As a result, a small amount of carbon tax on the production link contributes to the growth of social welfare.

  18. The oil and gas industry in 2008

    International Nuclear Information System (INIS)

    2008-01-01

    Illustrated by many graphs and tables, this report presents and comments many data and figures on many aspects of the oil and gas industry in the world and in France: worldwide oil and gas markets, worldwide oil exploration and production, worldwide gas exploration and production and stakes for European supply, exploration and production in France, oil and oil-based industry, hydrocarbon supplies, refining in France, fuel quality, substitution fuels, domestic transport of oil products, gas infrastructures, oil product storage, oil and gas product consumption, hydrocarbon taxing, oil product prices, and oil product distribution

  19. Assessing greenhouse gas emissions of milk production

    NARCIS (Netherlands)

    Wolf, Patricia; Groen, Evelyne A.; Berg, Werner; Prochnow, Annette; Bokkers, E.A.M.; Heijungs, Reinout; Boer, de Imke J.M.

    2017-01-01

    Purpose: Life cycle assessment (LCA) studies of food products, such as dairy, require many input parameters that are affected by variability and uncertainty. Moreover, correlations may be present between input parameters, e.g. between feed intake and milk yield. The purpose of this study was to

  20. Climate impact of potential shale gas production in the EU

    Energy Technology Data Exchange (ETDEWEB)

    Forster, D.; Perks, J. [AEA Technology plc, London (United Kingdom)

    2012-07-15

    Existing estimates of GHG emissions from shale gas production and available abatement options were used to obtain improved estimates of emissions from possible shale gas exploitation in the EU. GHG emissions per unit of electricity generated from shale gas were estimated to be around 4 to 8% higher than for electricity generated by conventional pipeline gas from within Europe. These additional emissions arise in the pre-combustion stage, predominantly in the well completion phase when the fracturing fluid is brought back to the surface together with released methane. If emissions from well completion are mitigated, through flaring or capture, and utilised, then this difference is reduced to 1 to 5%. The analysis suggests that the emissions from shale gas-based power generation (base case) are 2 to 10% lower than those from electricity generated from sources of conventional pipeline gas located outside of Europe (in Russia and Algeria), and 7 to 10% lower than those from electricity generated from LNG imported into Europe. However, under our 'worst case' shale gas scenario, where all flow back gases at well completion are vented, emissions from electricity generated from shale gas would be similar to the upper emissions level for electricity generated from imported LNG and for gas imported from Russia.

  1. Climate impact of potential shale gas production in the EU

    Energy Technology Data Exchange (ETDEWEB)

    Forster, D.; Perks, J. [AEA Technology plc, London (United Kingdom)

    2012-07-15

    Existing estimates of GHG emissions from shale gas production and available abatement options were used to obtain improved estimates of emissions from possible shale gas exploitation in the EU. GHG emissions per unit of electricity generated from shale gas were estimated to be around 4 to 8% higher than for electricity generated by conventional pipeline gas from within Europe. These additional emissions arise in the pre-combustion stage, predominantly in the well completion phase when the fracturing fluid is brought back to the surface together with released methane. If emissions from well completion are mitigated, through flaring or capture, and utilised, then this difference is reduced to 1 to 5%. The analysis suggests that the emissions from shale gas-based power generation (base case) are 2 to 10% lower than those from electricity generated from sources of conventional pipeline gas located outside of Europe (in Russia and Algeria), and 7 to 10% lower than those from electricity generated from LNG imported into Europe. However, under our 'worst case' shale gas scenario, where all flow back gases at well completion are vented, emissions from electricity generated from shale gas would be similar to the upper emissions level for electricity generated from imported LNG and for gas imported from Russia.

  2. Greenhouse Gas Emissions from Agricultural Production

    DEFF Research Database (Denmark)

    Bennetzen, Eskild Hohlmann

    unit. This dissertation presents results and comprehensions from my PhD study on the basis of three papers. The overall aim has been to develop a new identity-based framework, the KPI, to estimate and analyse GHG emissions from agriculture and LUC and apply this on national, regional and global level....... The KPI enables combined analyses of changes in total emissions, emissions per area and emissions per product. Also, the KPI can be used to assess how a change in each GHG emission category affects the change in total emissions; thus pointing to where things are going well and where things are going less...... well in relation to what is actually produced. The KPI framework is scale independent and can be applied at any level from field and farm to global agricultural production. Paper I presents the first attempt to develop the KPI identity framework and, as a case study, GHG emissions from Danish crop...

  3. New Mexican taxes to transform Pemex capital spending strategy

    International Nuclear Information System (INIS)

    Anon.

    1994-01-01

    Mexico's government this year will introduce petroleum tax reforms that will transform how its state owned petroleum company approaches capital spending. Effective Jan. 1, 1994, the Mexican government began to implement a revamped tax regime designed to accompany the breakup of Petroleos Mexicanos into four new operating subsidiaries. Each of the four new companies -- Pemex Exploration and Production, Pemex Refining, Pemex Natural Gas and Basic Petrochemicals, and Pemex Secondary Petrochemicals -- will be responsible for paying a new income tax. Levies on E and P will be tied to a ring-fence mechanism tailored after the scheme employed by the U.K. and Norwegian governments in the North Sea. The paper discusses the affected investment rationale, the North Sea ring-fence model, other tax changes, and shifting the burden

  4. Knowledge based decision making: perspective on natural gas production

    Energy Technology Data Exchange (ETDEWEB)

    Ydstie, B. Erik; Stuland, Kjetil M.

    2009-07-01

    Conclusions (drawn by the author): Decarbonization of energy sources - From coal to renewable. Natural Gas Abundantly available - Norway is no. 3 exporter. Natural gas important as - Hydrogen source for chemicals; - Electricity; - End consumer usage (heating etc). Large potential for application of model based decision making; - Where and when to install platforms and drill wells - How to operate platforms and pipeline systems; - How to operate and optimize chemical production; - Optimization of electricity generation systems. (author)

  5. TBP degradation products. Separation and gas-chromatographic determination

    International Nuclear Information System (INIS)

    Kuada, T.A.; Alem, C.M.; Matsuda, H.T.; Araujo, B.F. de; Araujo, J.A de.

    1991-11-01

    A separation method for di butylphosphate, mono butylphosphate and phosphoric acid as degradation products in organic and aqueous streams of the process containing variable amounts of actinides and fission products is described. The products were separated by extraction and after methylation the final determination was carried out by gas chromatography. TPP was used as internal standard and 5 to 500 mg/L concentration range was determined with 1 to 10% deviation depending on the concentration of organo phosphates. (author)

  6. Cascade heat recovery with coproduct gas production

    Science.gov (United States)

    Brown, W.R.; Cassano, A.A.; Dunbobbin, B.R.; Rao, P.; Erickson, D.C.

    1986-10-14

    A process for the integration of a chemical absorption separation of oxygen and nitrogen from air with a combustion process is set forth wherein excess temperature availability from the combustion process is more effectively utilized to desorb oxygen product from the absorbent and then the sensible heat and absorption reaction heat is further utilized to produce a high temperature process stream. The oxygen may be utilized to enrich the combustion process wherein the high temperature heat for desorption is conducted in a heat exchange preferably performed with a pressure differential of less than 10 atmospheres which provides considerable flexibility in the heat exchange. 4 figs.

  7. Influence of biogenic gas production on coalbed methane recovery index

    Directory of Open Access Journals (Sweden)

    Hongyu Guo

    2017-05-01

    Full Text Available In investigating the effect of biogenic gas production on the recovery of coalbed methane (CBM, coal samples spanning different ranks were applied in the microbial-functioned simulation experiments for biogenic methane production. Based on the biogenic methane yield, testing of pore structures, and the isothermal adsorption data of coals used before and after the simulation experiments, several key parameters related to the recovery of CBM, including recovery rate, gas saturation and ratio of critical desorption pressure to reservoir pressure, etc., were calculated and the corresponding variations were further analyzed. The results show that one of the significant functions of microbial communities on coal is possibly to weaken its affinity for methane gas, especially with the advance of coal ranks; and that by enhancing the pore system of coal, which can be evidenced by the increase of porosity and permeability, the samples collected from Qianqiu (Yima in Henan and Shaqu (Liulin in Shanxi coal mines all see a notable increase in the critical desorption pressure, gas saturation and recovery rate, as compared to the moderate changes of that of Guandi (Xishan in Shanxi coal sample. It is concluded that the significance of enhanced biogenic gas is not only in the increase of CBM resources and the improvement of CBM recoverability, but in serving as an engineering reference for domestic coalbed biogenic gas production.

  8. Compressed gas domestic aerosol valve design using high viscous product

    Directory of Open Access Journals (Sweden)

    A Nourian

    2016-10-01

    Full Text Available Most of the current universal consumer aerosol products using high viscous product such as cooking oil, antiperspirants, hair removal cream are primarily used LPG (Liquefied Petroleum Gas propellant which is unfriendly environmental. The advantages of the new innovative technology described in this paper are: i. No butane or other liquefied hydrocarbon gas is used as a propellant and it replaced with Compressed air, nitrogen or other safe gas propellant. ii. Customer acceptable spray quality and consistency during can lifetime iii. Conventional cans and filling technology There is only a feasible energy source which is inert gas (i.e. compressed air to replace VOCs (Volatile Organic Compounds and greenhouse gases, which must be avoided, to improve atomisation by generating gas bubbles and turbulence inside the atomiser insert and the actuator. This research concentrates on using "bubbly flow" in the valve stem, with injection of compressed gas into the passing flow, thus also generating turbulence. The new valve designed in this investigation using inert gases has advantageous over conventional valve with butane propellant using high viscous product (> 400 Cp because, when the valving arrangement is fully open, there are negligible energy losses as fluid passes through the valve from the interior of the container to the actuator insert. The use of valving arrangement thus permits all pressure drops to be controlled, resulting in improved control of atomising efficiency and flow rate, whereas in conventional valves a significant pressure drops occurs through the valve which has a complex effect on the corresponding spray.

  9. New oil and gas incentives in Saskatchewan

    International Nuclear Information System (INIS)

    Patel, B.

    2003-01-01

    Saskatchewan is Canada's second largest producer of crude oil and the third largest producer of natural gas with nearly 400 oil and gas companies operating in the province. The oil ranges from heavy sour to light sweet crude oil. Nearly half of the production is heavy oil, 30 per cent is medium oil and 20 per cent is light oil. In 2002, the Province announced changes to the oil and gas Royalty and Tax Regime in an effort to encourage new oil and gas exploration and development activities in Saskatchewan and to help the industry compete with other jurisdictions around the world. This paper examined the pre-October 2002 Saskatchewan Crown Royalty and freehold production tax structure and compared them to the new structure. The paper also briefly outlined the corporation capital tax, resource surcharge, and flow-through share tax credit initiatives announced in 2001 and 2002. With reductions in the Crown Royalty, freehold production tax and corporation capital taxes, the Province expects that more than 9000 oil and gas wells will be drilled in the next decade, representing new investment of about $4.3 billion and 40,000 new jobs. The flow-through share credit may not attract significant investment because it only benefits those who pay taxes in Saskatchewan. 40 refs

  10. Taxes, Tariffs, and The Global Corporation

    OpenAIRE

    James Levinsohn; Joel Slemrod

    1990-01-01

    In this paper we develop some simple models of optimal tax and tariff policy in the presence of global corporations that operate in an imperfectly competitive environment. The models emphasize two important differences in the practical application of tax and tariff policy - tax, but not tariff, policy can apply to offshore output and tariff, but not tax, policy can be industry-specific. Recognizing the multinationals' production decisions are endogenous to the tax and tariff policies they fac...

  11. Tax Avoidance, Welfare Transfers, and Asset Prices

    OpenAIRE

    Denis Gorea

    2013-01-01

    Does tax avoidance have any implications for financial markets? This paper quantifies the general equilibrium implications of tax avoidance by setting up an incomplete markets production economy model in which households pay capital gains taxes and have access to tax avoidance technologies provided by financial institutions. I find that changes in the level of tax avoidance have disproportionate effects on different groups of agents and generally benefit the old, wealthy and high income house...

  12. Challenges and solutions in natural gas engine development and productions

    Energy Technology Data Exchange (ETDEWEB)

    Ahmadi, Mahdi; Izanloo, Hossein [Irankhodro Powertrain Co. (IPCO) (Iran)

    2008-07-01

    As an alternative fuel, natural gas is generally accepted for internal combustion engines and some developments have been conducted in order to adopt it for the road vehicles and stationary applications. Foresights shows natural gas vehicles will be a part of the future transportation technology regarding to their mid and long-term benefits. Therefore inherent problems of natural gas engine technology should be overcome to produce a competitive engine. In this paper major problems and their possible solutions in developing and producing natural gas engine for passenger cars are detailed and discussed. Challenging materials are sorted and presented in two categorizes: technical and econo-strategical problems. In the technical section major difficulties faced in components or systems of natural gas engine are analysed in different aspects of design, validation, and production. In addition problems arisen from the fuel characteristics which influence the function and durability of engine are argued. Subjects like freezing in gas regulator, cold start fuel injection, gas leakage, impurities within compressed natural gas, variation in fuel composition, thermo-mechanics of cylinder head and block, wear of valve seat inserts, spark plug erosion, back-fire phenomenon, engine oil quality requirement, low power density and mileage are described. In the econo-strategical discussion, challenges like limited gas distribution infrastructure, lack of specific manufacturing standards and codes, and non-dedicated emission standards are explained. In both part of the paper a comprehensive view is extended to clarify the effect, risk and solutions of each problem. Due to the fact that almost all information and analysis presented in this paper are based on the experience of developing a natural gas engine family, and an extensive literature review, discussions and conclusions could be useful as a guide line for future natural gas engine projects. (orig.)

  13. Ireland unveils petroleum tax measures

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This paper reports that Ireland's government has introduced detailed petroleum tax legislation designed to boost offshore exploration and development. The petroleum tax measures, published last week and included in the government's omnibus finance bill for 1992, will provide Ireland for the first time a comprehensive petroleum tax regime. They include elements which, in tax terms, will make Ireland a most attractive location for oil and gas exploration and development, the Irish Energy Minister Robert Molloy. He the, Exploration companies will now have the benefit of the certainty of a detailed tax framework and attractive tax rates. Debate on the finance bill has begun in the Irish Dail (parliament). Under Ireland's constitution, the budget bill must be approved and signed by the president by the end of May. Failure to approve a budget bill within that time would mean the current government's collapse

  14. Relief for marginal wells is better than energy tax. [United States: policy

    Energy Technology Data Exchange (ETDEWEB)

    Swords, J.; Wilson, D. (Coopers and Lybrand (United States))

    1993-04-01

    By increasing production costs and reducing petroleum prices, President Bill Clinton's proposed energy tax would increase marginal well abandonments and hasten the decline of the US oil and gas industry. Instead, the US needs tax law changes to help counteract the increasing number of oil and gas well abandonments in the lower 48 states. The proposed tax would create potential difficulties, while three incentives could be introduced to reduce abandonments and at the same time preserve US government tax revenues that otherwise would be lost. Eliminating the net income limitation on percentage depletion allowances on wells that would otherwise be abandoned would be a great help for marginal well operators. Extended enhanced oil recovery (EOR) credits and broader investment tax credits could also serve the dual purpose of keeping marginal wells operating longer and generating more federal tax revenues. A marginal well investment tax credit should be provided that is not just a credit for incremented investments that exceed investment in prior years. An investment tax credit based on out-of-pocket costs of production, targeted for marginal wells, would be an important incentive to invest in, and continue to maintain, these properties. (author)

  15. HOW GOOD IS GOODS AND SERVICES TAX

    OpenAIRE

    Dr. Sreemoyee Guha Roy

    2016-01-01

    Goods and Services Tax is a broad based and a single comprehensive tax levied on goods and services consumed in an economy. GST is levied at every stage of the production-distribution chain with applicable set offs in respect of the tax remitted at previous stages. It is basically a tax on final consumption. The Goods and Services Tax (GST) is a value added tax to be implemented in India, the decision on which is pending. GST is the only indirect tax that directly affects all sectors and sect...

  16. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    that a higher ad valorem tax may undermine a firm's incentive to differentiate its product from that of its competitors. Finally, we demonstrate that the effects of increasing specific taxes may be the opposite of those of increasing value added taxes....... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show......Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...

  17. Will hydrogen be competitive in Europe without tax favours?

    International Nuclear Information System (INIS)

    Hansen, Anders Chr.

    2010-01-01

    Hydrogen is one of the alternative transport fuels expected to replace conventional oil based fuels. The paper finds that it is possible for non-fossil-based hydrogen to become the lowest cost fuel without favourable tax treatment. The order of per kilometre cost depends on performance in hydrogen production, the international oil price, and fuel taxes. At low oil prices, the highest per kilometre costs were found for non-fossil power-based hydrogen, the second highest for natural gas-based hydrogen, and the lowest for conventional fuels. At high oil prices, this ranking is reversed and non-fossil power-based hydrogen becomes the most cost competitive fuel. General fuel taxes lower the threshold at which the international oil price reverses this competitiveness order. The highest fuel tax rates applied in Europe lowers this threshold oil price considerably, whereas the lowest fuel taxes may be insufficient to make hydrogen competitive without tax favours. Alternative adjustments of the EU minimum fuel tax rates with a view to energy efficiency and CO 2 -emissions are discussed.

  18. Analysis of gob gas venthole production performances for strata gas control in longwall mining.

    Science.gov (United States)

    Karacan, C Özgen

    2015-10-01

    Longwall mining of coal seams affects a large area of overburden by deforming it and creating stress-relief fractures, as well as bedding plane separations, as the mining face progresses. Stress-relief fractures and bedding plane separations are recognized as major pathways for gas migration from gas-bearing strata into sealed and active areas of the mines. In order for strata gas not to enter and inundate the ventilation system of a mine, gob gas ventholes (GGVs) can be used as a methane control measure. The aim of this paper is to analyze production performances of GGVs drilled over a longwall panel. These boreholes were drilled to control methane emissions from the Pratt group of coals due to stress-relief fracturing and bedding plane separations into a longwall mine operating in the Mary Lee/Blue Creek coal seam of the Upper Pottsville Formation in the Black Warrior Basin, Alabama. During the course of the study, Pratt coal's reservoir properties were integrated with production data of the GGVs. These data were analyzed by using material balance techniques to estimate radius of influence of GGVs, gas-in-place and coal pressures, as well as their variations during mining. The results show that the GGVs drilled to extract gas from the stress-relief zone of the Pratt coal interval is highly effective in removing gas from the Upper Pottsville Formation. The radii of influence of the GGVs were in the order of 330-380 m, exceeding the widths of the panels, due to bedding plane separations and stress relieved by fracturing. Material balance analyses indicated that the initial pressure of the Pratt coals, which was around 648 KPa when longwall mining started, decreased to approximately 150 KPa as the result of strata fracturing and production of released gas. Approximately 70% of the initial gas-in-place within the area of influence of the GGVs was captured during a period of one year.

  19. Hazardous Gas Production by Alpha Particles

    International Nuclear Information System (INIS)

    LaVerne, Jay A.

    2001-01-01

    This project focused on the production of hazardous gases in the radiolysis of solid organic matrices, such as polymers and resins, that may be associated with transuranic waste material. Self-radiolysis of radioactive waste is a serious environmental problem because it can lead to a change in the composition of the materials in storage containers and possibly jeopardize their integrity. Experimental determination of gaseous yields is of immediate practical importance in the engineering and maintenance of containers for waste materials. Fundamental knowledge on the radiation chemical processes occurring in these systems allows one to predict outcomes in materials or mixtures not specifically examined, which is a great aid in the management of the variety of waste materials currently overseen by Environmental Management

  20. Greenhouse gas emissions in milk and dairy product chains

    DEFF Research Database (Denmark)

    Flysjö, Anna Maria

    Reducing greenhouse gas emissions from dairy products is one important step towards a more sustainable dairy sector. To ensure effective mitigation, reliable assessment methods are required. The present PhD thesis focuses on some of the most critical methodological aspects influencing the carbon ...... throughout the value chain – from cow to consumer.......Reducing greenhouse gas emissions from dairy products is one important step towards a more sustainable dairy sector. To ensure effective mitigation, reliable assessment methods are required. The present PhD thesis focuses on some of the most critical methodological aspects influencing the carbon...... footprint (CF) of milk and dairy products, namely; estimating CH4 and N2O emissions; accounting for land use change; co-product handling; and defining the functional unit. In addition, the CF is calculated for different types of dairy products, and suggestions on various mitigation measures are presented...

  1. Experience curve for natural gas production by hydraulic fracturing

    International Nuclear Information System (INIS)

    Fukui, Rokuhei; Greenfield, Carl; Pogue, Katie; Zwaan, Bob van der

    2017-01-01

    From 2007 to 2012 shale gas production in the US expanded at an astounding average growth rate of over 50%/yr, and thereby increased nearly tenfold over this short time period alone. Hydraulic fracturing technology, or “fracking”, as well as new directional drilling techniques, played key roles in this shale gas revolution, by allowing for extraction of natural gas from previously unviable shale resources. Although hydraulic fracturing technology had been around for decades, it only recently became commercially attractive for large-scale implementation. As the production of shale gas rapidly increased in the US over the past decade, the wellhead price of natural gas dropped substantially. In this paper we express the relationship between wellhead price and cumulative natural gas output in terms of an experience curve, and obtain a learning rate of 13% for the industry using hydraulic fracturing technology. This learning rate represents a measure for the know-how and skills accumulated thus far by the US shale gas industry. The use of experience curves for renewable energy options such as solar and wind power has allowed analysts, practitioners, and policy makers to assess potential price reductions, and underlying cost decreases, for these technologies in the future. The reasons for price reductions of hydraulic fracturing are fundamentally different from those behind renewable energy technologies – hence they cannot be directly compared – and hydraulic fracturing may soon reach, or maybe has already attained, a lower bound for further price reductions, for instance as a result of its water requirements or environmental footprint. Yet, understanding learning-by-doing phenomena as expressed by an industry-wide experience curve for shale gas production can be useful for strategic planning in the gas sector, as well as assist environmental policy design, and serve more broadly as input for projections of energy system developments. - Highlights: • Hydraulic

  2. Tax Administration Systems and Tax Consciousness of Income Tax and Consumption Tax

    OpenAIRE

    横山, 直子

    2015-01-01

    Tax compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciou...

  3. External costs and taxes in heat supply systems

    International Nuclear Information System (INIS)

    Karlsson, Aasa; Gustavsson, Leif

    2003-01-01

    A systems approach was used to compare different heating systems from a consumer perspective. The whole energy system was considered from natural resources to the required energy services. District heating, electric heat pumps, electric boilers, natural-gas-, oil- or pellet-fired local boilers were considered when supplying heat to a detached house. The district heat production included wood-chip-fired and natural-gas-fired cogeneration plants. Electricity other than cogenerated electricity was produced in wood-chip- and natural-gas-fired stand-alone power plants. The analysis includes four tax scenarios, as well as the external cost of environmental and health damage arising from energy conversion emission based on the ExternE study of the European Commission. The most cost-efficient systems were the natural-gas and oil boiler systems, followed by the heat pump and district heating systems, when the external cost and taxes were excluded. When including the external costs of CO 2 emission, the wood-fuel-based systems were much more cost efficient than the fossil-fuel-based systems, also when CO 2 capture and storage were applied. The external costs are, however, highly uncertain. Taxes steer towards lowering energy use and lowering CO 2 emission if they are levied solely on all the fossil-fuel-related emission and fuel use in the systems. If consumer electricity and heat taxes are used, the taxes have an impact on the total cost, regardless of the fuel used, thereby benefiting fuel-based local heating systems. The heat pump systems were the least affected by taxes, due to their high energy efficiency. The electric boiler systems were the least cost-efficient systems, also when the external cost and taxes were included

  4. Produced water management - clean and safe oil and gas production

    International Nuclear Information System (INIS)

    2006-01-01

    The conference contains 22 presentations on topics within pollution sources and abatement, discharge reductions, water analysis and monitoring, water production, treatment and injection, enhanced recovery, condensate water, produced water markets, separation technologies for oil/gas/condensate and water, oil removal from solids, environmental risks of oil and gas production and environmental impacts on ecosystems and fisheries. Some oil field case histories are presented. The main focus is on the northern areas such as the North Sea, the north Atlantic Ocean and the Barents Sea, and technological aspects (tk)

  5. Produced water management - clean and safe oil and gas production

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-07-01

    The conference contains 22 presentations on topics within pollution sources and abatement, discharge reductions, water analysis and monitoring, water production, treatment and injection, enhanced recovery, condensate water, produced water markets, separation technologies for oil/gas/condensate and water, oil removal from solids, environmental risks of oil and gas production and environmental impacts on ecosystems and fisheries. Some oil field case histories are presented. The main focus is on the northern areas such as the North Sea, the north Atlantic Ocean and the Barents Sea, and technological aspects (tk)

  6. Welfare implications of the renewable fuel standard with an integrated tax-subsidy policy

    International Nuclear Information System (INIS)

    Skolrud, Tristan D.; Galinato, Gregmar I.

    2017-01-01

    This paper derives the optimal integrated tax-subsidy policy where one input is taxed and revenues are used to subsidize the use of a substitute input to reduce greenhouse gas emissions given the existing policies under the Renewable Fuel Standard policies. We measure the welfare effects and impact on cellulosic ethanol production after implementing the tax-subsidy policy using a general equilibrium model. A revenue-neutral integrated tax-subsidy scheme leads to a small positive tax rate for crude oil and a large positive subsidy for cellulosic ethanol because the former has a larger emissions coefficient than the latter. The overall welfare effects of an integrated tax subsidy scheme are less than a 1% increase for the economy but the growth in the cellulosic ethanol industry could range from 28% to 238% because the revenues from taxing crude oil are directly used to subsidize cellulosic ethanol production. - Highlights: • We derive an integrated tax-subsidy interacting with the Renewable Fuel Standard. • The policy is revenue-neutral. • Policy results in a small crude oil tax and a large cellulosic ethanol subsidy. • Simulations indicate a welfare-increasing optimal policy. • Growth in the cellulosic ethanol industry ranges from 28% to 238%.

  7. Impact assessment of concentrate recirculation on the landfill gas production

    Directory of Open Access Journals (Sweden)

    Džolev Nikola M.

    2016-01-01

    Full Text Available This paper explores the impact of concentrate recirculation, as a product of leachate treated by reverse osmosis plant, on the production of landfill gas at the real-scale landfill for municipal solid waste. In an effort to come up with results experimental measurements were carried out at the landfill in Bijeljina. All measurements performed, were divided into 3 groups. The aims of two groups of measurement were to determine landfill gas and methane yield from concentrate and leachate in laboratory conditions (1st group and to find out concentrations of oxidizing matters (COD and BOD5 present in leachate and concentrate at different points of treatment as well as its variability over the time (2nd group which could be used to calculate the potential of landfill gas and methane generation from concentrate by recirculation, theoretically. 3rd group of measurements, carried out in parallel, have goal to determine the quality and quantity of the collected landfill gas at wells throughout the landfill. The results of analysis carried out in this experimental research show the clear evidence of concentrate recirculation impact on methane production by increasing the landfill gas flow, as well as its concentration within the landfill gas composition, at the nearby well. Although results indicated relatively high impact of concentrate recirculation on landfill gas production, comparing to its theoretical potential, the influence on the landfill at whole, is negligible, due to relatively low volumes in recirculation with respect to its size and objectively low potential given by organic matter present in concentrate.

  8. Displacement of oil by gas in power production

    International Nuclear Information System (INIS)

    Sundram, S.; Seng, L.K.; Kow, P.T.A.

    1992-01-01

    After the oil crises, Malaysia unveiled its four fuel diversification policy in the late 1970s towards utilization of gas, oil, coal and hydro. This was to ensure adequate and continuous energy supply for driving economic development and to cushion itself against impact of possible future fluctuations in oil prices. The primary energy supply in 1978 was predominantly oil based, consisting of 75.5% oil. As a result of this diversification policy, the oil component was reduced to about 51.8% in 1988. Due to its inherent ability to adapt and adjust to different fuels, the power sector played a crucial role in this massive shift away from oil. For the corresponding period, the oil component in the electricity generation input mix has decreased from 86.7% oil to 47.4%. Malaysia is endowed with substantial natural gas reserves amounting to 52.5 trillion cubic feet. Gas, therefore constitutes a natural and attractive option for the power sector in diversifying into non-oil indigenous energy resources, as the country's hydro potential has its limitations and the available proven coal reserves are relatively small. The paper addresses the past and current status and issues involved in displacing oil by gas for the power sector. These include the economic, technological and pricing aspects of natural gas development and issues pertaining to power system development. Future gas utilization strategies include the conversion of existing oil-fired plants to gas-fired, and the plant-up of gas turbines and the efficient combined cycle plants to meet the load requirements. These strategies are assessed from the viability and security perspective of increased gas utilization. Oil will continue to be displaced, but the extent to which gas will increase its share in power production is dependent on numerous factors ranging from its economics to supply security

  9. In-Vitro gas production technique as for feed evaluation: volume of gas production and feed degradability

    International Nuclear Information System (INIS)

    Asih Kurniawati

    2007-01-01

    In-vitro gas production technique can be used to predict feed quality. The effect of molasses supplementation as a source of degradable carbohydrate to protein source red clover silage has been done using this technique. Data showed there were positive correlation between total volume gas produced and feed degradability (r = 0.96), between total volume gas produced and microbial biomass (r = 0,96). Dry matter degradability, dry matter degraded, microbial biomass production and efficiency of nitrogen utilization, highly significant (P<0,01) increased due to increasing of degradable carbohydrate. The addition of 0.3 g molasses gave the best result whereas the addition of 0.15 g and 0.225 g have better effect than 0.0625 g molasses addition and red clover only. This result suggested that In-vitro production technique can be used as tool for feed evaluation. (author)

  10. Analysis of selected energy security issues related to US crude oil and natural gas exploration, development, production, transportation and processing

    International Nuclear Information System (INIS)

    1990-10-01

    In July 1989, President Bush directed the Secretary of Energy to initiate the development of a comprehensive National Energy Strategy (NES) built upon a national consensus. The overall principle for the NES, as defined by the President and articulated by the Economic Policy Council (EPC), is the continuation of the successful policy of market reliance, consistent with the following goals: Balancing of energy, economic, and environmental concerns; and reduced dependence by the US and its friends and allies on potentially unreliable energy suppliers. The analyses presented in this report draw upon a large body of work previously conducted for DOE/Office of Fossil Energy, the US Department of Interior/Minerals Management Service (DOI/MMS), and the Gas Research Institute (GRI), referenced throughout the text of this report. This work includes assessments in the following areas: the potential of advanced oil and gas extraction technologies as improved through R ampersand D, along with the successful transfer of these technologies to the domestic petroleum industry; the economic and energy impacts of environmental regulations on domestic oil and gas exploration, production, and transportation; the potential of tax incentives to stimulate domestic oil and gas development and production; the potential environmental costs associated with various options for leasing for US oil and gas resources in the Outer Continental Shelf (OCS); and the economic impacts of environmental regulations affecting domestic crude oil refining

  11. Method of treating final products from flue gas desulfurization

    International Nuclear Information System (INIS)

    Bloss, W.; Mohn, U.

    1984-01-01

    A method of treating final products from a flue gas desulfurization. The flue gas desulfurization is carried out by the absorption of sulfur oxide in a spray dryer with a suspension which contains lime, or in a reactor with a dry, fine-grained, absorbent which contains lime. Prior to desulfurization, the fly ash carried along by the flue gas which is to be desulfurized is separated entirely, partially, or not at all from the flue gas, and the final products from the flue gas desulfurization, prior to any further treatment thereof, amount to 1-99% by weight, preferably 1-70% by weight, of fly ash, and 1-99% by weight, preferably 30-99% by weight, of the sum of the desulfurization products, preferably calcium sulfite hemihydrate, and/or calcium sulfite, and/or calcium sulfate dyhydrate, and/or calcium sulfate hemihydrate, and/or calcium sulfate, as well as residue of the absorbent. The reduction of the amount of calcium sulfite is implemented by a dry oxidation with air

  12. Production of bio-synthetic natural gas in Canada.

    Science.gov (United States)

    Hacatoglu, Kevork; McLellan, P James; Layzell, David B

    2010-03-15

    Large-scale production of renewable synthetic natural gas from biomass (bioSNG) in Canada was assessed for its ability to mitigate energy security and climate change risks. The land area within 100 km of Canada's network of natural gas pipelines was estimated to be capable of producing 67-210 Mt of dry lignocellulosic biomass per year with minimal adverse impacts on food and fiber production. Biomass gasification and subsequent methanation and upgrading were estimated to yield 16,000-61,000 Mm(3) of pipeline-quality gas (equivalent to 16-63% of Canada's current gas use). Life-cycle greenhouse gas emissions of bioSNG-based electricity were calculated to be only 8.2-10% of the emissions from coal-fired power. Although predicted production costs ($17-21 GJ(-1)) were much higher than current energy prices, a value for low-carbon energy would narrow the price differential. A bioSNG sector could infuse Canada's rural economy with $41-130 billion of investments and create 410,000-1,300,000 jobs while developing a nation-wide low-carbon energy system.

  13. Specific radiological monitoring (SRM) in oil and gas production platforms

    International Nuclear Information System (INIS)

    Hairul Nizam Idris, Syed Asraf Fahlawi Wafa S.M Ghazi and Fadzley Izwan Abd Manaf

    2007-01-01

    Technologically enhanced naturally occurring radioactive materials (TENORM) are present in components of both oil and natural gas production facilities. TENORM can be associated with the presence of crude oil, produced water and natural gas. The radiation exposure pathways to the workers in oil and gas production are similar to those in the uranium and heavy mineral sand mining and processing industry. This paper work provides a short review on the Specific Radiological Monitoring (SRM) program were carried out at oil and gas platforms in the east cost of Peninsular Malaysia. The objective of this paper work is to observe the monitoring parameters levels and to evaluate whether these levels are exceeding the limits set by Atomic Energy Licensing Board (AELB). The monitoring results showed that the surface contamination, airborne contamination and concentration of radon and thoron are well below the set limit stipulated in LEM/TEK/30 SEM.2, except for external radiation and radioactivity concentration of sludge and scales. About 2 (2.35%) from the 85 external radiation measurements performed were found above the permissible limit. While about 11 (36.6%) and 7 (23.3%) of the 30 collected sludge and scales samples were found containing higher Ra-226 and Ra-228, respectively, than the mean concentrations in normal soils of Peninsular Malaysia. In general, it can be concluded that a few of oil and gas production platform are producing TENORM. (Author)

  14. Environmental Compliance for Oil and Gas Exploration and Production

    Energy Technology Data Exchange (ETDEWEB)

    Hansen, Christine

    1999-10-26

    The Appalachian/Illinois Basin Directors is a group devoted to increasing communication among the state oil and gas regulatory agencies within the Appalachian and Illinois Basin producing region. The group is comprised of representatives from the oil and gas regulatory agencies from states in the basin (Attachment A). The directors met to discuss regulatory issues common to the area, organize workshops and seminars to meet the training needs of agencies dealing with the uniqueness of their producing region and perform other business pertinent to this area of oil and gas producing states. The emphasis of the coordinated work was a wide range of topics related to environmental compliance for natural gas and oil exploration and production.

  15. 27 CFR 479.82 - Rate of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Rate of tax. 479.82... OTHER FIREARMS Transfer Tax § 479.82 Rate of tax. The transfer tax imposed with respect to firearms... transfer tax on any firearm classified as “any other weapon” shall be at the rate of $5 for each such...

  16. 27 CFR 479.31 - Liability for tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Liability for tax. 479.31... OTHER FIREARMS Special (Occupational) Taxes § 479.31 Liability for tax. (a) General. Every person who... United States shall pay a special (occupational) tax at a rate specified by § 479.32. The tax shall be...

  17. Environmental taxes

    DEFF Research Database (Denmark)

    Ekins, P.; Andersen, Mikael Skou; Vos, H.

    EXECUTIVE SUMMARY1.Although the 5th Environmental Action Programme of the EU in 1992 recommended the greater use of economic instruments such as environmental taxes, there has been little progress in their use since then at the EU level. At Member State level, however, there has been a continuing...... increase in the use of environmental taxes over the last decade, which has accelerated in the last 5-6 years. This is primarily apparent in Scandinavia, but it is also noticeable in Austria, Belgium, France, Germany, The Netherlands and the United Kingdom.2.Evaluation studies of 16 environmental taxes have...... been identified and reviewed in this report. Within the limitations of the studies, it appears that these taxes have been environmentally effective (achieving their environmental objectives) and they seem to have achieved such objectives at reasonable cost. Examples of particularly successful taxes...

  18. Virginia oil and gas production, exploration and development

    International Nuclear Information System (INIS)

    Stern, M.

    1990-01-01

    This paper reports that although production and drilling declined in Virginia in 1989, there were interesting projects that should impact Virginal's future oil and gas potential. In Dickenson County, Equitable Resources (EREX) began development on two areas of coalbed methane and extended the limits of the Nora Coalbed Methane Field with an exploratory well. In Westmoreland County, Texaco drilled a deep test well in the Taylorsville Basin. While a depressed market caused a decline in natural gas production of four percent, there was significant new production from ten coalbed methane wells in Dickenson County. The coalbed methane wells produced 181,526 Mcf or over one percent of the total production in the state. The 1989 total of 17,935,376 Mcf produced from 752 wells was a four percent decline from the 1988 figure of 18,682,350 Mcf from 728 wells

  19. Elusive prize: enormous coal gas potential awaits production technology breakthrough

    Energy Technology Data Exchange (ETDEWEB)

    Collison, M.

    2002-01-07

    The expanded gas pipeline grid has excess capacity, and gas resources are declining. There is increasing interest in development of Canada's resources of coalbed methane (CBM). The chairman of the Canadian Coalbed Methane Forum estimates that Canada has more than 3,000 trillion ft{sup 3} of gas awaiting suitable technology. PanCanadian and MGV Energy conducted a CBM exploration and pilot study on the Palliser spread in southern Alberta. Results from 23 of 75 wells are encouraging. The study is being accelerated and expanded to include an additional 50 wells elsewhere in Alberta. Some scientists anticipate commercial CBM production within two years. Problems facing developers include the large land holdings necessary for economic CBM production and the disposal of coal formation water. It is anticipated that U.S. technology will be modified and used. The potential for CBM development at Pictou in Nova Scotia and in British Columbia in the foothills is considered. 3 figs.

  20. Reactions of newly formed fission products in the gas phase

    International Nuclear Information System (INIS)

    Strickert, R.G.

    1976-01-01

    A dynamic gas-flow system was constructed which stopped fission products in the gas phase and rapidly separated (in less than 2 sec) volatile compounds from non-volatile ones. The filter assembly designed and used was shown to stop essentially all non-volatile fission products. Between 5 percent and 20 percent of tellurium fission-product isotopes reacted with several hydrocarbon gases to form volatile compounds, which passed through the filter. With carbon monoxide gas, volatile tellurium compound(s) (probably TeCO) were also formed with similar efficiencies. The upper limits for the yields of volatile compounds formed between CO and tin and antimony fission products were shown to be less than 0.3 percent, so tellurium nuclides, not their precursors, reacted with CO. It was found that CO reacted preferentially with independently produced tellurium atoms; the reaction efficiency of beta-produced atoms was only 27 +- 3 percent of that of the independently formed atoms. The selectivity, which was independent of the over-all reaction efficiency, was shown to be due to reaction of independently formed atoms in the gas phase. The gas phase reactions are believed to occur mainly at thermal energies because of the independence of the yield upon argon moderator mole-fraction (up to 80 percent). It was shown in some experiments that about one-half of the TeCO decomposed in passing through a filter and that an appreciable fraction (approximately 20 percent) of the tellurium atoms deposited on the filter reacted agin with CO. Other tellurium atoms on the filter surface (those formed by beta decay and those formed independently but not reacting in the gas phase) also reacted with CO, but probably somewhat less efficiently than atoms formed by TeCO decomposition. No evidence was found for formation of TeCO as a direct result of beta-decay

  1. Utilization of hydrogen gas production for electricity generation in ...

    African Journals Online (AJOL)

    Utilization of hydrogen gas production for electricity generation in fuel cell by Enterobacter aerogenes ADH 43 with many kinds of carbon sources in batch stirred tank reactor. MA Rachman, LD Eniya, Y Liasari, MM Nasef, A Ahmad, H Saidi ...

  2. Low Carbon Technology Options for the Natural Gas Electricity Production

    Science.gov (United States)

    The ultimate goal of this task is to perform environmental and economic analysis of natural gas based power production technologies (different routes) to investigate and evaluate strategies for reducing emissions from the power sector. It is a broad research area. Initially, the...

  3. Measurement of plasma production and neutralization in gas neutralizers

    International Nuclear Information System (INIS)

    Maor, D.; Meron, M.; Johnson, B.; Jones, K.; Agagu, A.; Hu, B.

    1986-01-01

    In order to satisfy the need of experimental data for the designing of gas neutralizers we have started a project aimed at measuring all relevant cross sections for the charge exchange of H - , H 0 and H + projectiles, as well as the cross sections for the production of ions in the target. The expected results of these latter measurements are shown schematically

  4. Modelling the association between in vitro gas production and ...

    African Journals Online (AJOL)

    In vitro gas production of four different browse plants (Azadirachta indica, Terminalia catappa, Mangifera indica and Vernonia amygdalina) was investigated under different extractions. The relationship between the forage composition parameters (dry matter, organic matter, crude protein, acid detergent fibre, neutral ...

  5. Greenhouse gas footprints of different biofuel production systems

    NARCIS (Netherlands)

    Hoefnagels, E.T.A.; Smeets, E.M.W.; Faaij, A.P.C.

    2010-01-01

    The aim of this study is to show the impact of different assumptions and methodological choices on the life-cycle greenhouse gas (GHG) performance of biofuels by providing the results for different key parameters on a consistent basis. These include co-products allocation or system expansion, N2O

  6. Experience curve for natural gas production by hydraulic fracturing

    NARCIS (Netherlands)

    Fukui, R.; Greenfield, C.; Pogue, K.; van der Zwaan, B.

    From 2007 to 2012 shale gas production in the US expanded at an astounding average growth rate of over 50yr, and thereby increased nearly tenfold over this short time period alone. Hydraulic fracturing technology, or ``fracking'', as well as new directional drilling techniques, played key roles in

  7. Repeatability and reproducibility of an automated gas production technique

    NARCIS (Netherlands)

    Laar, van H.; Straalen, van W.M.; Gelder, van A.H.; Boever, de J.L.; heer, D' B.; Vedder, H.; Kroes, R.; Bot, de P.; Hees, van J.; Cone, J.W.

    2006-01-01

    Two ring tests with five and three laboratories, respectively, were conducted to quantify variation within and among laboratories in an automated gas production technique. Single batches of the feeds soya bean meal (SBM), wheat grain (WG), grass silage (GS) and maize gluten meal (MG) were divided

  8. A sequential input–output framework to analyze the economic and environmental implications of energy policies: Gas taxes and fuel subsidies

    International Nuclear Information System (INIS)

    Choi, Jun-Ki; Bakshi, Bhavik R.; Hubacek, Klaus; Nader, Jordan

    2016-01-01

    Highlights: • Novel framework integrates monetary and physical changes in sequential input–output analysis. • Estimate economy-wide environmental changes as a result of combined energy policies. • Life cycle resource consumption and emission data for the U.S. economic sectors are adopted. • Ecosystem impacts could increase as a consequence of combined gasoline tax and bio-subsidy. - Abstract: A novel generic sequential input–output framework is developed to model the economy-wide changes in resource consumption and environmental emissions as a result of combined applied energy policies, e.g. taxes for non-renewables and subsidies for renewables. Many input–output analyses are based on a single period analysis. However, in the case of analyzing the effects of multiple policy interventions over time, the input–output table reflecting the state of the economy before the energy policy was introduced cannot be used for analyzing the economic effects of another policy intervention in the next time period since the monetary and physical transaction of commodities have already been affected. To show the efficacy of the proposed method, a case study is developed that introduced a gasoline tax and earmarks the revenues to subsidize biofuel production in the subsequent time period in the United States. In order to assess the change of environmental indicators after sequential policy interventions, Ecologically-based Life Cycle Analysis (ECO-LCA) inventories which include data on resource consumption, emissions, ecosystem goods and services related to the U.S. economic sectors are adopted. The environmentally extended input–output framework is ideally suited to model the interlinkages between a range for environmental indicators and detailed structural economic information at the sector level for the analysis of energy policies. The proposed framework can be utilized as a tool for leveraging the energy and environmental policy trade-off decisions which

  9. Interpreting Gas Production Decline Curves By Combining Geometry and Topology

    Science.gov (United States)

    Ewing, R. P.; Hu, Q.

    2014-12-01

    Shale gas production forms an increasing fraction of domestic US energy supplies, but individual gas production wells show steep production declines. Better understanding of this production decline would allow better economic forecasting; better understanding of the reasons behind the decline would allow better production management. Yet despite these incentives, production declines curves remain poorly understood, and current analyses range from Arps' purely empirical equation to new sophisticated approaches requiring multiple unavailable parameters. Models often fail to capture salient features: for example, in log-log space many wells decline with an exponent markedly different from the -0.5 expected from diffusion, and often show a transition from one decline mode to another. We propose a new approach based on the assumption that the rate-limiting step is gas movement from the matrix to the induced fracture network. The matrix is represented as an assemblage of equivalent spheres (geometry), with low matrix pore connectivity (topology) that results in a distance-dependent accessible porosity profile given by percolation theory. The basic theory has just 2 parameters: the sphere size distribution (geometry), and the crossover distance (topology) that characterizes the porosity distribution. The theory is readily extended to include e.g. alternative geometries and bi-modal size distributions. Comparisons with historical data are promising.

  10. Does tax competition really promote growth?

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Lockwood, Ben

    2010-01-01

    This paper considers the relationship between tax competition and growth in an endogenous growth model where there are stochastic shocks to productivity, and capital taxes fund a public good which may be for final consumption or an infrastructure input. Absent stochastic shocks, decentralized tax...... the centralized level. Growth can be lower with decentralization. Our results also predict a negative relationship between output volatility and growth with decentralization.......This paper considers the relationship between tax competition and growth in an endogenous growth model where there are stochastic shocks to productivity, and capital taxes fund a public good which may be for final consumption or an infrastructure input. Absent stochastic shocks, decentralized tax...

  11. Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision

    OpenAIRE

    Wen-Hsien Tsai; Jui-Chu Chang; Chu-Lun Hsieh; Tsen-Shu Tsaur; Chung-Wei Wang

    2016-01-01

    Carbon emissions are receiving greater scrutiny in many countries due to international forces to reduce anthropogenic global climate change. Carbon taxation is one of the most common carbon emission regulation policies, and companies must incorporate it into their production and pricing decisions. Activity-based costing (ABC) and the theory of constraints (TOC) have been applied to solve product mix problems; however, a challenging aspect of the product mix problem involves evaluating joint m...

  12. Tax incentives for small and average companies in oil and gas industry; Incentivos fiscais as pequenas e medias empresas na industria do petroleo e gas

    Energy Technology Data Exchange (ETDEWEB)

    Marques, Alfran Marcos Borges; Xavier, Yanko Marcius de Alencar [Universidade Federal do Rio Grande do Norte (UFRN), Natal, RN (Brazil)

    2008-07-01

    Specialists of the most different branches of the economy and the politics are unanimous in inside pointing average the small importance of the e entrepreneurs with respect to the distribution of wealth of our country, as well as great generators of social development. The Brazilian government also recognizes this truth and already it signals with a treatment differentiated in the direction to confer greater competitiveness to these economic actors. Test of that is the series of twirled constant easinesses in the last ones of licitations carried through by the ANP. However, we know that only a differentiated tributary treatment will be able to provide the true change of this scene where, apparently, the gigantic conglomerates seem to dominate the market of oil production and natural gas. The proposal of the present work consists of the study of the tributary instruments to the disposal of the Brazilian system law that small and average entrepreneurs can explore and produce with the maximum of economic and social return. (author)

  13. Gas production and decline rates in the province of Alberta

    International Nuclear Information System (INIS)

    Samson, L.A.

    1999-01-01

    A detailed study was conducted to evaluate the gas production decline rates in Alberta. The study examined the producing gas wells that were place in production between 1990 and 1997. Three major assumptions were used to determine the number of wells necessary to meet future market demand. These were: (1) reserves have been declining at greater rates in the past several years. The current rate of decline is 12 per cent, (2) new reserves added in future will produce at 5.1 E6M3 per year, and (3) the decline rates for new gas wells will be 27 per cent in the first year, 16 per cent in the second year, 12 per cent in the third year and thereafter. With this information, the Alberta Energy and Utilities Board estimates that the annual total deliveries of gas from Alberta in the year 2002 will be 177.4 E9M3 compared to 127 E9M3 in 1997. In order to meet this supply, drilling activity for successful gas wells will have to double the 1997 rate because it is predicted that more than 6400 new wells will be needed per year to meet future demand. 2 refs., 2 tabs., 20 figs

  14. Synthesis gas production via hybrid steam reforming of natural gas and bio-liquids

    NARCIS (Netherlands)

    Balegedde Ramachandran, P.

    2013-01-01

    This thesis deals with (catalytic) steam reforming of bio-liquids for the production of synthesis gas. Glycerol, both crude from the biodiesel manufacturing and refined, and pyrolysis oil are tested as bio-based feedstocks. Liquid bio-based feeds could be preferred over inhomogeneous fibrous solid

  15. Fuel performance and fission product behaviour in gas cooled reactors

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-11-01

    The Co-ordinated Research Programme (CRP) on Validation of Predictive Methods for Fuel and Fission Product Behaviour was organized within the frame of the International Working Group on Gas Cooled Reactors. This International Working Group serves as a forum for exchange of information on national programmes, provides advice to the IAEA on international co-operative activities in advanced technologies of gas cooled reactors (GCRs), and supports the conduct of these activities. The objectives of this CRP were to review and document the status of the experimental data base and of the predictive methods for GCR fuel performance and fission product behaviour; and to verify and validate methodologies for the prediction of fuel performance and fission product transport. Refs, figs, tabs.

  16. Fuel performance and fission product behaviour in gas cooled reactors

    International Nuclear Information System (INIS)

    1997-11-01

    The Co-ordinated Research Programme (CRP) on Validation of Predictive Methods for Fuel and Fission Product Behaviour was organized within the frame of the International Working Group on Gas Cooled Reactors. This International Working Group serves as a forum for exchange of information on national programmes, provides advice to the IAEA on international co-operative activities in advanced technologies of gas cooled reactors (GCRs), and supports the conduct of these activities. The objectives of this CRP were to review and document the status of the experimental data base and of the predictive methods for GCR fuel performance and fission product behaviour; and to verify and validate methodologies for the prediction of fuel performance and fission product transport

  17. CMS endcap RPC gas gap production for upgrade

    International Nuclear Information System (INIS)

    Park, S K; Choi, S; Hong, B; Jeng, Y Gun; Kang, M; Lee, K S; Sim, K-S; Colaleo, A; Pugliese, G; Loddo, F; Calabria, C; Maggi, M; Verwillingen, P; Berzano, U; Carrillo, C; Aleksandrov, A; Genchev, V; Iaydjiev, P; Rodozov, M; Shopova, M

    2012-01-01

    The CMS experiment will install a RE4 layer of 144 new Resistive Plate Chambers (RPCs) on the existing york YE3 at both endcap regions to trigger high momentum muons from the proton-proton interaction. In this paper, we present the detailed procedures used in the production of new RPC gas gaps adopted in the CMS upgrade. Quality assurance is enforced as ways to maintain the same quality of RPC gas gaps as the existing 432 endcap RPC chambers that have been operational since the beginning of the LHC operation. (technical report)

  18. Review on biofuel oil and gas production processes from microalgae

    International Nuclear Information System (INIS)

    Amin, Sarmidi

    2009-01-01

    Microalgae, as biomass, are a potential source of renewable energy, and they can be converted into energy such as biofuel oil and gas. This paper presents a brief review on the main conversion processes of microalgae becoming energy. Since microalgae have high water content, not all biomass energy conversion processes can be applied. By using thermochemical processes, oil and gas can be produced, and by using biochemical processes, ethanol and biodiesel can be produced. The properties of the microalgae product are almost similar to those of offish and vegetable oils, and therefore, it can be considered as a substitute of fossil oil.

  19. Innovative technologies for greenhouse gas emission reduction in steel production

    Directory of Open Access Journals (Sweden)

    D. Burchart-Korol

    2016-01-01

    Full Text Available The main goal of the study was to present the most significant technological innovations aiming at reduction of greenhouse gas emission in steel production. Reduction of greenhouse gas and dust pollution is a very important aspect in the iron and steel industry. New solutions are constantly being searched for to reduce greenhouse gases (GHG. The article presents the most recent innovative technologies which may be applied in the steel industry in order to limit the emission of GHG. The significance of CCS (CO2 Capture and Storage and CCU (CO2 Capture and Utilization in the steel industry are also discussed.

  20. Petroleum production contracts of the oil exporting developing countries with US petroleum companies, and US tax laws. Erdoelproduktions-Vertraege erdoelexportierender Entwicklungslaender mit US-Oelunternehmen und US-Steuerrecht

    Energy Technology Data Exchange (ETDEWEB)

    Mettenheimer, K.

    1987-01-01

    The publication deals with the US petroleum production contracts of the past three decades. It analyzes the different types of contracts ranging from franchises to the so-called non-risk service contract. Particular emphasis is on the influence of US tax laws on the terms and conditions of contract. Another point of discussion is the influence of US tax laws on the tax laws of the oil exporting developing countries. The conclusions drawn from the terms and conditions of contracts and the mutual influence of two tax systems aim at contributing to a system whose transnational investment decisions and contracts will not be influenced by fiscal consideration. (orig./HSCH).

  1. Report on the oil and gas industry in 2009

    International Nuclear Information System (INIS)

    2010-01-01

    Illustrated by graphs and tables of data, this report discuss the recent evolutions of world oil and gas markets in 2009, of the oil and gas exploration and production in the world, of the issue of European gas supplies, of the exploration and production in France, of the oil industry and oil services, of hydrocarbon imports, of refining activities in France, of the quality of fuels, of substitution fuels, of the domestic transportation of oil products, of gas infrastructures, of oil product storage, of oil and gas products consumption, of hydrocarbon taxing, of gas price for the end consumer, of oil product prices, and of the retailing of oil products

  2. Development of hydrate risk quantification in oil and gas production

    Science.gov (United States)

    Chaudhari, Piyush N.

    Subsea flowlines that transport hydrocarbons from wellhead to the processing facility face issues from solid deposits such as hydrates, waxes, asphaltenes, etc. The solid deposits not only affect the production but also pose a safety concern; thus, flow assurance is significantly important in designing and operating subsea oil and gas production. In most subsea oil and gas operations, gas hydrates form at high pressure and low temperature conditions, causing the risk of plugging flowlines, with a undesirable impact on production. Over the years, the oil and gas industry has shifted their perspective from hydrate avoidance to hydrate management given several parameters such as production facility, production chemistry, economic and environmental concerns. Thus, understanding the level of hydrate risk associated with subsea flowlines is an important in developing efficient hydrate management techniques. In the past, hydrate formation models were developed for various flow-systems (e.g., oil dominated, water dominated, and gas dominated) present in the oil and gas production. The objective of this research is to extend the application of the present hydrate prediction models for assessing the hydrate risk associated with subsea flowlines that are prone to hydrate formation. It involves a novel approach for developing quantitative hydrate risk models based on the conceptual models built from the qualitative knowledge obtained from experimental studies. A comprehensive hydrate risk model, that ranks the hydrate risk associated with the subsea production system as a function of time, hydrates, and several other parameters, which account for inertial, viscous, interfacial forces acting on the flow-system, is developed for oil dominated and condensate systems. The hydrate plugging risk for water dominated systems is successfully modeled using The Colorado School of Mines Hydrate Flow Assurance Tool (CSMHyFAST). It is found that CSMHyFAST can be used as a screening tool in

  3. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water...

  4. In vitro cumulative gas production techniques: history, methodological considerations and challenges

    NARCIS (Netherlands)

    Rymer, C.; Huntington, J.A.; Williams, B.A.; Givens, D.I.

    2005-01-01

    Methodology used to measure in vitro gas production is reviewed to determine impacts of sources of variation on resultant gas production profiles (GPP). Current methods include measurement of gas production at constant pressure (e.g., use of gas tight syringes), a system that is inexpensive, but may

  5. A novel method to determine simultaneously methane production during in vitro gas production using fully automated equipment

    NARCIS (Netherlands)

    Pellikaan, W.F.; Hendriks, W.H.; Uwimanaa, G.; Bongers, L.J.G.M.; Becker, P.M.; Cone, J.W.

    2011-01-01

    An adaptation of fully automated gas production equipment was tested for its ability to simultaneously measure methane and total gas. The simultaneous measurement of gas production and gas composition was not possible using fully automated equipment, as the bottles should be kept closed during the

  6. Effects of gas chamber geometry and gas flow on the neutron production in a fast plasma focus neutron source

    International Nuclear Information System (INIS)

    Tarifeño-Saldivia, Ariel; Soto, Leopoldo

    2014-01-01

    This work reports that gas chamber geometry and gas flow management substantially affect the neutron production of a repetitive fast plasma focus. The gas flow rate is the most sensitive parameter. An appropriate design of the gas chamber combined with a suitable flow-rate management can lead to improvements in the neutron production of one order of magnitude working in a fast repetitive mode. (paper)

  7. Distributional Effects of Environmental Taxes in Estonia

    Directory of Open Access Journals (Sweden)

    Helen Poltimäe

    2013-01-01

    Full Text Available This paper analyses the distributional effects of Estonian environmental taxes in 2000-2007 and recent reforms in 2008 using Estonian Household Budget Survey data and a microsimulation model. The results show that the share of environmental taxes in consumption expenditures is about 1-1.5%. Environmental taxes in 2000- 2007 were progressive due to the progressivity of motor fuel excises, which was the largest component of the environmental taxes until 2007. Since 2008, the taxes are less progressive, because of the new electricity excise and increased taxes on gas and other inputs used for distance domestic heating. To minimize the disproportionate effect of future ecological tax reform on low-income households, close monitoring of tax developments is required and necessary compensatory policies need to be implemented

  8. X(3872 production and absorption in a hot hadron gas

    Directory of Open Access Journals (Sweden)

    L.M. Abreu

    2016-10-01

    Full Text Available We calculate the time evolution of the X(3872 abundance in the hot hadron gas produced in the late stage of heavy ion collisions. We use effective field Lagrangians to obtain the production and dissociation cross sections of X(3872. In this evaluation we include diagrams involving the anomalous couplings πD⁎D¯⁎ and XD¯⁎D⁎ and also the couplings of the X(3872 with charged D and D⁎ mesons. With these new terms the X(3872 interaction cross sections are much larger than those found in previous works. Using these cross sections as input in rate equations, we conclude that during the expansion and cooling of the hadronic gas, the number of X(3872, originally produced at the end of the mixed QGP/hadron gas phase, is reduced by a factor of 4.

  9. Indian gas field development plan aims for quick production

    International Nuclear Information System (INIS)

    Banerjee, N.

    1992-01-01

    The development of a new oil or gas field involves construction of various downstream facilities such as field flow lines, trunk lines, oil and gas collecting and processing stations, and transportation to refineries and consuming centers. This paper reports that it is essential that these facilities be built on a schedule that allows the products to be transported and processed as early as possible. Unless such an approach is initiated, the wells producing crude oil or natural gas will need to be shut-in in the absence of the other relative facilities. For quick returns on the investments, a realistic program and careful evaluation of the schedule is needed to ensure that early commissioning of the fields is possible

  10. Challenges, uncertainties, and issues facing gas production from gas-hydrate deposits

    Science.gov (United States)

    Moridis, G.J.; Collett, T.S.; Pooladi-Darvish, M.; Hancock, S.; Santamarina, C.; Boswel, R.; Kneafsey, T.; Rutqvist, J.; Kowalsky, M.B.; Reagan, M.T.; Sloan, E.D.; Sum, A.K.; Koh, C.A.

    2011-01-01

    The current paper complements the Moridis et al. (2009) review of the status of the effort toward commercial gas production from hydrates. We aim to describe the concept of the gas-hydrate (GH) petroleum system; to discuss advances, requirements, and suggested practices in GH prospecting and GH deposit characterization; and to review the associated technical, economic, and environmental challenges and uncertainties, which include the following: accurate assessment of producible fractions of the GH resource; development of methods for identifying suitable production targets; sampling of hydrate-bearing sediments (HBS) and sample analysis; analysis and interpretation of geophysical surveys of GH reservoirs; well-testing methods; interpretation of well-testing results; geomechanical and reservoir/well stability concerns; well design, operation, and installation; field operations and extending production beyond sand-dominated GH reservoirs; monitoring production and geomechanical stability; laboratory investigations; fundamental knowledge of hydrate behavior; the economics of commercial gas production from hydrates; and associated environmental concerns. ?? 2011 Society of Petroleum Engineers.

  11. How to discover drivers of gas construction productivity

    International Nuclear Information System (INIS)

    Mansfield, D.; O'Neill, D.

    1991-01-01

    In their continuous pursuit of productivity improvements, gas utilities and pipe line companies have tried to use some of the best data available: comparisons of productivity for different districts or territories. The data are readily available, familiar to operating personnel, and potentially a great source of insight into what drives productivity. This paper reports that the fact is that all these variables do make a difference, but it is hard to know how much of a difference, each one makes and which is most important. Therein lies the problem--and the opportunity. Public Service Electric and Gas Co. (PSE ampersand G) used some simple statistical tools to find out the main determinants of district productivity. The gas business unit of PSE ampersand G serves over 11/2 million customers from northeastern New Jersey to the eastern suburbs of Philadelphia. Its 13 districts include a mix of stable towns and new growth areas. The southern edge of the Wisconsal moraine covers the northern districts, leaving them with stony soil and occasional outcroppings of rock. Paving, spoil removal and other job conditions vary widely by district

  12. An analysis of the proposed Btu tax on the US economy

    International Nuclear Information System (INIS)

    Boyd, R.

    1993-01-01

    This paper examines the impact of a Btu tax on energy on the United States economy. The analytical approach used in the analysis consisted of a general equilibrium model composed of fourteen producing sectors, fourteen consuming sectors, six household categories classified by income and a government. The effects of imposing a tax on natural gas, coal, and nuclear power of 25.7 cents per million Btu and a tax on refined petroleum products of 59.9 cents per million Btu on prices and quantities are examined. When subjected to a sensitivity analysis, the results are reasonably robust with regard to the assumption of the values of the substitution elasticities. (author)

  13. Hydrogen rich gas production by thermocatalytic decomposition of kenaf biomass

    Energy Technology Data Exchange (ETDEWEB)

    Irmak, Sibel; Oeztuerk, ilker [Department of Chemistry, Cukurova University, Arts and Sciences Faculty, Adana 01330 (Turkey)

    2010-06-15

    Kenaf (Hibiscus cannabinus L.), a well known energy crop and an annual herbaceous plant grows very fast with low lodging susceptibility was used as representative lignocellulosic biomass in the present work. Thermocatalytic conversions were performed by aqueous phase reforming (APR) of kenaf hydrolysates and direct gasification of solid biomass of kenaf using 5% Pt on activated carbon as catalyst. Hydrolysates used in APR experiments were prepared by solubilization of kenaf biomass in subcritical water under CO{sub 2} gas pressure. APR of kenaf hydrolysate with low molecular weight polysaccharides in the presence of the reforming catalyst produced more gas compared to the hydrolysate that had high molecular weight polysaccharides. APR experiments of kenaf biomass hydrolysates and glucose, which was used as a simplest biomass model compound, in the presence of catalyst produced various amounts of gas mixtures that consisted of H{sub 2}, CO, CO{sub 2}, CH{sub 4} and C{sub 2}H{sub 6}. The ratios of H{sub 2} to other gases produced were 0.98, 1.50 and 1.35 for 150 C and 250 C subcritical water-treated kenaf hydrolysates and glucose, respectively. These ratios indicated that more the degraded organic content of kenaf hydrolysate the better selectivity for hydrogen production. Although APR of 250 C-kenaf hydrolysate resulted in similar gas content and composition as glucose, the gas volume produced was three times higher in glucose feed. The use of solid kenaf biomass as starting feedstock in APR experiments resulted in less gas production since the activity of catalyst was lowered by solid biomass particles. (author)

  14. Environmental review of natural gas production in Lake Erie

    International Nuclear Information System (INIS)

    O'Shea, K.

    2002-01-01

    The water of Lake Erie is used as a source of drinking water for Ontario, New York, Pennsylvania, Ohio and Michigan. An environmental review has been conducted to determine the impact of drilling operations on the overall ecology of the lake. Since 1913, 2000 natural gas wells have been drilled in Lake Erie, of which 550 currently produce gas and account for 75 per cent of Ontario's total gas production. 180 wells are shut-in or suspended and the remaining wells have been abandoned. The gas wells are connected to onshore production facilities by approximately 1,600 km of small diameter pipelines that lie buried near shore or on top of the lake bed. Nearly 90 per cent of the in-lake infrastructure is in water depths of more than 20 metres. Talisman Energy is actively involved with the Canadian Coast Guard, the Department of Fisheries and Oceans, and the Ministry of Natural Resources to ensure cooperation between regulators and off-shore personnel. The environmental assessment of natural gas production in Lake Erie included a review of regulatory and best management practices, a biophysical overview of the lake, and a review of drilling practices, well completions, handling of waste streams, materials management, operations inspections, wastewater discharge, air emissions, and oil spills. It was revealed that for most drilling programs, cuttings are washed and discharged to the Lake. Ongoing testing will determine the impact that this practice has on benthic populations. The drill muds used for drilling operations are water based, environmentally friendly, and re-used between well locations. For completion programs, all well activities are closed circuit operations. Wells are abandoned through plugging with cement, removing wellheads and casing below the lake bottom. There has been a reported volume of about 23,000 litres of spilled product from 1990 to 2001, of which 68 per cent has come from 3 industrial companies that operate near Lake Erie. The offshore gas

  15. Tax Havens: International Tax Avoidance and Evasion

    OpenAIRE

    Gravelle, Jane G.

    2009-01-01

    The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. Tax havens are located around the world with concentrations in the Caribbean and Europe. Corporate profit shifting may cost up to $60 billion in revenue and remedies are likely to involve tax law changes. Individual income tax losses more often arise from tax evasion, and are facilitated by the lack of information report...

  16. Liquefied natural gas (LNG) : production, storage and handling. 7. ed.

    Energy Technology Data Exchange (ETDEWEB)

    Kalra, S; Jaron, K; Adragna, M; Coyle, S; Foley, C; Hawryn, S; Martin, A; McConnell, J [eds.

    2003-07-01

    This Canadian Standard on the production, storage and handling of liquefied natural gas (LNG) was prepared by the Technical Committee on Liquefied Natural Gas under the jurisdiction of the Steering Committee on Oil and Gas Industry Systems and Materials. It establishes the necessary requirements for the design, installation and safe operation of LNG facilities. The Standard applies to the design, location, construction, operation and maintenance of facilities at any location of the liquefaction of natural gas and for the storage, vaporization, transfer, handling and truck transport of LNG. The training of personnel involved is also included as well as containers for LNG storage, including insulated vacuum systems. It includes non-mandatory guidelines for small LNG facilities but does not apply to the transportation of refrigerants, LNG by rail, marine vessel or pipeline. This latest edition contains changes in working of seismic design requirements and minor editorial changes to several clauses to bring the Standard closer to the US National Fire Protection Association's Committee on Liquefied Natural Gas Standard while maintaining Canadian regulatory requirements. The document is divided into 12 sections including: general requirements; plant site provisions; process equipment; stationary LNG storage containers; vaporization facilities; piping system and components; instrumentation and electrical services; transfer of LNG and refrigerants; fire protection, safety and security; and, operating, maintenance and personnel training. This Standard, like all Canadian Standards, was subject to periodic review and was most recently reaffirmed in 2003. 6 tabs., 6 figs., 3 apps.

  17. Biomass pyrolysis/gasification for product gas production: the overall investigation of parametric effects

    International Nuclear Information System (INIS)

    Chen, G.; Andries, J.; Luo, Z.; Spliethoff, H.

    2003-01-01

    The conventional biomass pyrolysis/gasification process for production of medium heating value gas for industrial or civil applications faces two disadvantages, i.e. low gas productivity and the accompanying corrosion of downstream equipment caused by the high content of tar vapour contained in the gas phase. The objective of this paper is to overcome these disadvantages, and therefore, the effects of the operating parameters on biomass pyrolysis are investigated in a laboratory setup based on the principle of keeping the heating value of the gas almost unchanged. The studied parameters include reaction temperature, residence time of volatile phase in the reactor, physico-chemical pretreatment of biomass particles, heating rate of the external heating furnace and improvement of the heat and mass transfer ability of the pyrolysis reactor. The running temperature of a separate cracking reactor and the geometrical configuration of the pyrolysis reactor are also studied. However, due to time limits, different types of catalysts are not used in this work to determine their positive influences on biomass pyrolysis behaviour. The results indicate that product gas production from biomass pyrolysis is sensitive to the operating parameters mentioned above, and the product gas heating value is high, up to 13-15 MJ/N m 3

  18. Gasoline tax best path to reduced emissions

    International Nuclear Information System (INIS)

    Brinner, R.E.

    1991-01-01

    Lowering gasoline consumption is the quickest way to increase energy security and reduce emissions. Three policy initiatives designed to meet such goals are current contenders in Washington, DC: higher gasoline taxes; higher CAFE (Corporate Average Fuel Economy) standards; and an auto registration fee scheme with gas-guzzler taxes and gas-sipper subsidies. Any of these options will give us a more fuel-efficient auto fleet. The author feels, however, the gasoline tax holds several advantages: it is fair, flexible, smart, and honest. But he notes that he is proposing a substantial increase in the federal gasoline tax. Real commitment would translate into an additional 50 cents a gallon at the pump. While the concept of increasing taxes at the federal level is unpopular with voters and, thus, with elected officials, there are attractive ways to recycle the $50 billion in annual revenues that higher gas taxes would produce

  19. Trash-to-Gas: Converting Space Trash into Useful Products

    Science.gov (United States)

    Caraccio, Anne J.; Hintze, Paul E.

    2013-01-01

    NASA's Logistical Reduction and Repurposing (LRR) project is a collaborative effort in which NASA is determined to reduce total logistical mass through reduction, reuse and recycling of various wastes and components of long duration space missions and habitats. LRR is focusing on four distinct advanced areas of study: Advanced Clothing System, Logistics-to-Living, Heat Melt Compactor and Trash to Supply Gas (TtSG). The objective of TtSG is to develop technologies that convert material waste, human waste and food waste into high-value products. High-value products include life support oxygen and water, rocket fuels, raw material production feedstocks, and other energy sources. There are multiple pathways for converting waste to products involving single or multi-step processes. This paper discusses thermal oxidation methods of converting waste to methane. Different wastes, including food, food packaging, Maximum Absorbent Garments (MAGs), human waste simulants, and cotton washcloths have been evaluated in a thermal degradation reactor under conditions promoting pyrolysis, gasification or incineration. The goal was to evaluate the degradation processes at varying temperatures and ramp cycles and to maximize production of desirable products and minimize high molecular weight hydrocarbon (tar) production. Catalytic cracking was also evaluated to minimize tar production. The quantities of CO2, CO, CH4, and H2O were measured under the different thermal degradation conditions. The conversion efficiencies of these products were used to determine the best methods for producing desired products.

  20. Production of hydrogen by thermocatalytic cracking of natural gas

    Energy Technology Data Exchange (ETDEWEB)

    Muradov, N. [Florida Solar Energy Center, Cocoa, FL (United States)

    1996-10-01

    The conventional methods of hydrogen production from natural gas (for example, steam reforming and partial oxidation) are complex, multi-step processes that produce large quantities of CO{sub 2}. The main goal of this project is to develop a technologically simple process for hydrogen production from natural gas (NG) and other hydrocarbon fuels via single-step decomposition of hydrocarbons. This approach eliminates or significantly reduces CO{sub 2} emission. Carbon is a valuable by-product of this process, whereas conventional methods of hydrogen production from NG produce no useful by-products. This approach is based on the use of special catalysts that reduce the maximum temperature of the process from 1400-1500{degrees}C (thermal non-catalytic decomposition of methane) to 500-900{degrees}C. Transition metal based catalysts and various forms of carbon are among the candidate catalysts for the process. This approach can advantageously be used for the development of compact NG reformers for on-site production of hydrogen-methane blends at refueling stations and, also, for the production of hydrogen-rich gas for fuel cell applications. The author extended the search for active methane decomposition catalysts to various modifications of Ni-, Fe-, Mo- and Co-based catalysts. Variation in the operational parameters makes it possible to produce H{sub 2}-CH{sub 4} blends with a wide range of hydrogen concentrations that vary from 15 to 98% by volume. The author found that Ni-based catalysts are more effective at temperatures below 750{degrees}C, whereas Fe-based catalysts are effective at temperatures above 800{degrees}C for the production of hydrogen with purity of 95% v. or higher. The catalytic pyrolysis of liquid hydrocarbons (pentane, gasoline) over Fe-based catalyst was conducted. The author observed the production of a hydrogen-rich gas (hydrogen concentration up to 97% by volume) at a rate of approximately 1L/min.mL of hydrocarbon fuel.

  1. Calculated apparent yields of rare gas fission products

    International Nuclear Information System (INIS)

    Delucchi, A.A.

    1975-01-01

    The apparent fission yield of the rare gas fission products from four mass chains is calculated as a function of separation time for six different fissioning systems. A plot of the calculated fission yield along with a one standard deviation error band is given for each rare gas fission product and for each fissioning system. Those parameters in the calculation that were major contributors to the calculated standard deviation at each separation time were identified and the results presented on a separate plot. To extend the usefulness of these calculations as new and better values for the input parameters become available, a third plot was generated for each system which shows how sensitive the derived fission yield is to a change in any given parameter used in the calculation. (U.S.)

  2. Fuel gas production from animal and agricultural residues and biomass

    Energy Technology Data Exchange (ETDEWEB)

    Wise, D. L; Wentworth, R. L

    1978-05-30

    Progress was reported by all contractors. Topics presented include: solid waste to methane gas; pipeline fuel gas from an environmental cattle feed lot; heat treatment of organics for increasing anaerobic biodegradability; promoting faster anaerobic digestion; permselective membrane control of algae and wood digesters for increased production and chemicals recovery; anaerobic fermentation of agricultural residues; pilot plant demonstration of an anaerobic, fixed-film bioreactor for wastewater treatment; enhancement of methane production in the anaerobic diegestion of sewage; evaluation of agitation concepts for biogasification of sewage sludge; operation of a 50,000 gallon anaerobic digester; biological conversion of biomass to methane; dirt feedlot residue experiments; anaerobic fermentation of livestock and crop residues; current research on methanogenesis in Europe; and summary of EPA programs in digestion technology. (DC)

  3. Unconventional gas experience at El Paso Production Company : tapping into deep, tight gas and coalbed methane

    International Nuclear Information System (INIS)

    Bartley, R.L.

    2003-01-01

    The current conditions in the natural gas industry were reviewed, from the excellent current and projected energy prices to low activity and rig count. Various graphs were presented, depicting total proved dry gas reserves and annual production over time for the Gulf of Mexico, including its continental shelf, the Texas coastal plains, and the United States lower 48. Offshore growth of unconventional gas was also displayed. The key elements of the strategy were also discussed. These included: (1) earnings driven, (2) superior science, (3) innovative application of technology, (4) ability to act quickly and decisively, (5) leadership, management, and professional development, and (6) achieve learning curve economics. The core competencies were outlined along with recent discoveries in South Texas and the Upper Gulf Coast. figs

  4. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

    This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

  5. 30 CFR 206.174 - How do I value gas production when an index-based method cannot be used?

    Science.gov (United States)

    2010-07-01

    ... to consider include prices received in spot sales of gas, residue gas or gas plant products, other... part, or timely, for a quantity of gas, residue gas, or gas plant product. (j) Non-binding MMS reviews..., DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT PRODUCT VALUATION Indian Gas § 206.174 How do I value...

  6. EGRADATION CHARACTERISTICS OF SOME SUDANESE GRASSES AND GAS PRODUCTION TECHNIQUES

    OpenAIRE

    A.O. Idris; C. Kijora; A.M. Salih; I. Bushara; H.A.A. Elbukhary

    2012-01-01

    Eighteen plant species, three ingredients, and six diets were studied for their degradation characteristics, using gas production techniques. The palatable grasses were selected during the rainy season from the range land of Kordofan, Sudan. The ingredients were Roselle seeds, Sorghum grain and Groundnut cake. The samples were incubated for 4, 8, 12, 24, 48, 72 and 96 h, using rumen inoculum of three of the sheep used for the nylon bag. The results showed a large variation between the differe...

  7. 27 CFR 26.201a - Production in the Virgin Islands for tax-free shipment to the United States.

    Science.gov (United States)

    2010-04-01

    ...) Industrial spirits produced or manufactured in the Virgin Islands and shipped to the United States free of... containing denatured spirits are to be shipped to the United States free of tax. [T.D. 6402, 24 FR 6090, July...

  8. Organic Substances from Unconventional Oil and Gas Production in Shale

    Science.gov (United States)

    Orem, W. H.; Varonka, M.; Crosby, L.; Schell, T.; Bates, A.; Engle, M.

    2014-12-01

    Unconventional oil and gas (UOG) production has emerged as an important element in the US and world energy mix. Technological innovations in the oil and gas industry, especially horizontal drilling and hydraulic fracturing, allow for the enhanced release of oil and natural gas from shale compared to conventional oil and gas production. This has made commercial exploitation possible on a large scale. Although UOG is enormously successful, there is surprisingly little known about the effects of this technology on the targeted shale formation and on environmental impacts of oil and gas production at the surface. We examined water samples from both conventional and UOG shale wells to determine the composition, source and fate of organic substances present. Extraction of hydrocarbon from shale plays involves the creation and expansion of fractures through the hydraulic fracturing process. This process involves the injection of large volumes of a water-sand mix treated with organic and inorganic chemicals to assist the process and prop open the fractures created. Formation water from a well in the New Albany Shale that was not hydraulically fractured (no injected chemicals) had total organic carbon (TOC) levels that averaged 8 mg/L, and organic substances that included: long-chain fatty acids, alkanes, polycyclic aromatic hydrocarbons, heterocyclic compounds, alkyl benzenes, and alkyl phenols. In contrast, water from UOG production in the Marcellus Shale had TOC levels as high as 5,500 mg/L, and contained a range of organic chemicals including, solvents, biocides, scale inhibitors, and other organic chemicals at thousands of μg/L for individual compounds. These chemicals and TOC decreased rapidly over the first 20 days of water recovery as injected fluids were recovered, but residual organic compounds (some naturally-occurring) remained up to 250 days after the start of water recovery (TOC 10-30 mg/L). Results show how hydraulic fracturing changes the organic

  9. Radiolytic gas production from concrete containing Savannah River Plant waste

    International Nuclear Information System (INIS)

    Bibler, N.E.

    1978-01-01

    To determine the extent of gas production from radiolysis of concrete containing radioactive Savannah River Plant waste, samples of concrete and simulated waste were irradiated by 60 Co gamma rays and 244 Cm alpha particles. Gamma radiolysis simulated radiolysis by beta particles from fission products in the waste. Alpha radiolysis indicated the effect of alpha particles from transuranic isotopes in the waste. With gamma radiolysis, hydrogen was the only significant product; hydrogen reached a steady-state pressure that increased with increasing radiation intensity. Hydrogen was produced faster, and a higher steady-state pressure resulted when an organic set retarder was present. Oxygen that was sealed with the wastes was depleted. Gamma radiolysis also produced nitrous oxide gas when nitrate or nitrite was present in the concrete. With alpha radiolysis, hydrogen and oxygen were produced. Hydrogen did not reach a steady-state pressure at 137 Cs and 90 Sr), hydrogen will reach a steady-state pressure of 8 to 28 psi, and oxygen will be partially consumed. These predictions were confirmed by measurement of gas produced over a short time in a container of concrete and actual SRP waste. The tests with simulated waste also indicated that nitrous oxide may form, but because of the low nitrate or nitrite content of the waste, the maximum pressure of nitrous oxide after 300 years will be 238 Pu and 239 Pu will predominate; the hydrogen and oxygen pressures will increase to >200 psi

  10. Radiolytic gas production in the alpha particle degradation of plastics

    International Nuclear Information System (INIS)

    Reed, D.T.; Hoh, J.; Emery, J.; Hobbs, D.

    1992-01-01

    Net gas generation due to alpha particle irradiation of polyethylene and polyvinyl chloride was investigated. Experiments were performed in an air environment at 30, 60, and 100 degree C. The predominant radiolytic degradation products of polyethylene were hydrogen and carbon dioxide with a wide variety of trace organic species noted. Irradiation of polyvinyl chloride resulted in the formation of HCl in addition to the products observed for polyethylene. For both plastic materials, a strong enhancement of net yields was noted at 100 degree C

  11. Spatial Graduation of Fuel Taxes

    Energy Technology Data Exchange (ETDEWEB)

    Rietveld, P.; Van Vuuren, D. [Tinbergen Institute, Labor, Region and Environment, Amsterdam/Rotterdam (Netherlands); Bruinsma, F. [Department of Spatial Economics, Faculty of Economics and Econometrics, Vrije Universiteit Amsterdam, Amsterdam (Netherlands)

    1999-06-01

    Substantial differences exist among fuel taxes in various countries. These differences represent a form of fiscal competition that has undesirable side effects because it leads to cross-border fuelling and hence to extra kilometres driven. One possible way of solving the problem of low fuel taxes in neighbouring countries is to introduce a spatial differentiation of taxes: low near the border and higher further away. This paper contains an empirical analysis of the consequences of such a spatial graduation of fuel taxes for the Netherlands. We will analyse impacts on fuelling behaviour, vehicle kilometres driven, tax receipts, and sales by owners of gas stations. The appropriate slope of the graduation curve is also discussed. Our conclusion is that in a small country such as the Netherlands, a spatial graduation of fuel taxes will lead to substantial changes in fuelling behaviour, even when the graduation curve is not steep. Depending on the graduation profile implemented, the spatial differentiation of fuel tax will give rise to substantial problems for owners of gas stations in areas with decreasing fuel sales. 9 refs.

  12. Spatial Graduation of Fuel Taxes

    International Nuclear Information System (INIS)

    Rietveld, P.; Van Vuuren, D.; Bruinsma, F.

    1999-06-01

    Substantial differences exist among fuel taxes in various countries. These differences represent a form of fiscal competition that has undesirable side effects because it leads to cross-border fuelling and hence to extra kilometres driven. One possible way of solving the problem of low fuel taxes in neighbouring countries is to introduce a spatial differentiation of taxes: low near the border and higher further away. This paper contains an empirical analysis of the consequences of such a spatial graduation of fuel taxes for the Netherlands. We will analyse impacts on fuelling behaviour, vehicle kilometres driven, tax receipts, and sales by owners of gas stations. The appropriate slope of the graduation curve is also discussed. Our conclusion is that in a small country such as the Netherlands, a spatial graduation of fuel taxes will lead to substantial changes in fuelling behaviour, even when the graduation curve is not steep. Depending on the graduation profile implemented, the spatial differentiation of fuel tax will give rise to substantial problems for owners of gas stations in areas with decreasing fuel sales. 9 refs

  13. Gas production in the Barnett Shale obeys a simple scaling theory

    OpenAIRE

    Patzek, Tad W.; Male, Frank; Marder, Michael

    2013-01-01

    Ten years ago, US natural gas cost 50% more than that from Russia. Now, it is threefold less. US gas prices plummeted because of the shale gas revolution. However, a key question remains: At what rate will the new hydrofractured horizontal wells in shales continue to produce gas? We analyze the simplest model of gas production consistent with basic physics of the extraction process. Its exact solution produces a nearly universal scaling law for gas wells in each shale play, where production f...

  14. [VOCs tax policy on China's economy development].

    Science.gov (United States)

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

  15. Tax incentives and enhanced oil recovery techniques

    International Nuclear Information System (INIS)

    Stathis, J.S.

    1991-05-01

    Tax expenditures-reductions in income tax liability resulting from a special tax provision-are often used to achieve economic and social objectives. The arguments for petroleum production tax incentives usually encompass some combination of enhancing energy security, rewarding risk, or generating additional investment in new technologies. Generally, however, some portion of any tax expenditure is spend on activities that would have occurred anyway. This paper is a review of tax incentives for petroleum production found two to be of questionable merit. Others, including tax preferences for enhanced oil recovery methods, which offered the potential for better returns on the tax dollar. Increased use of enhanced oil recovery techniques could lead to additional environmental costs, however, and these need to be factored into any cost-benefit calculation

  16. Optimizing production gas wells by using a dual completion

    International Nuclear Information System (INIS)

    Boussa, M.; Hebbal, H.

    2006-01-01

    Dual completion has frequently been used in producing oil wells that are perforated on several zones. This paper presented the results of a study investigating the use of dual completion techniques on producing gas wells with 2 and 3 layers in Hassi-R'mel gas field in Algeria. The aim of the study was to improve production in the upper zones of the wells. The advantages and disadvantages of dual completion were discussed. Capital costs and profit ratios after completion were also examined. Hassi R'mel is one of the largest wet gas reservoirs in the world, and has 3 distinct reservoir horizons. Zone A is comprised of fine-grained clay-rich sandstone with anhydritic cementing in places. Zones B and C have permeabilities ranging 300 to 1200 mD. The lower zones contribute to the majority of the gas production. Water influx from Zone C generates an increase in the flow of some wells in Zone A. Three wells were selected that shared the following characteristics: (1) cross-flow; (2) water influx; and (3) low flow from the higher zone. Two computer simulations were prepared to compare the use of well smart completion techniques and dual completion. Hagedorne and Brown correlations were used. Results of the simulation indicated that smart well completion gave the best results when compared with dual completion, and was more cost-effective due to the fact that the completion technique did not need to be altered, and flow at the bottom could be controlled from the surface by valves. The technique prevented cross flow between zones and optimized production from various zones. 7 refs., 3 tabs., 40 figs

  17. Geological evaluation on productibility of coal seam gas; Coal seam gas no chishitsugakuteki shigen hyoka ni tsuite

    Energy Technology Data Exchange (ETDEWEB)

    Fujii, K [University of Shizuoka, Shizuoka (Japan). Faculty of Education

    1996-09-01

    Coal seam gas is also called coal bed methane gas, indicating the gas existing in coal beds. The gas is distinguished from the oil field based gas, and also called non-conventional type gas. Its confirmed reserve is estimated to be 24 trillion m {sup 3}, with the trend of its development seen worldwide as utilization of unused resource. For the necessity of cultivating relevant technologies in Japan, this paper considers processes of production, movement, stockpiling, and accumulation of the gas. Its productibility is controlled by thickness of a coal bed, degree of coalification, gas content, permeability, groundwater flow, and deposition structure. Gas generation potential is evaluated by existing conditions of coal and degree of coalification, and methane production by biological origin and thermal origin. Economically viable methane gas is mainly of the latter origin. Evaluating gas reserve potential requires identification of the whole mechanism of adsorption, accumulation and movement of methane gas. The gas is expected of effect on environmental aspects in addition to availability as utilization of unused energy. 5 figs.

  18. 16 CFR 460.22 - Tax claims.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true. ...

  19. Estimating Border Tax Evasion in Mozambique

    DEFF Research Database (Denmark)

    Arndt, Channing; Van Dunem, Joao Ernesto

    2009-01-01

    evasion. Results also strongly confirm the presence of fraudulent classification of merchandise into lower taxed product categories. Finally, analysis of the revenue implications of lower trade taxes finds that the revenue curve is quite flat but remains upward sloping with respect to the tax rate when...

  20. Introducing carbon taxes in South Africa

    International Nuclear Information System (INIS)

    Alton, Theresa; Arndt, Channing; Davies, Rob; Hartley, Faaiqa; Makrelov, Konstantin; Thurlow, James; Ubogu, Dumebi

    2014-01-01

    Highlights: • South Africa is considering introducing a carbon tax to reduce greenhouse gas emissions. • A phased-in tax of US$30 per ton can achieve national emissions reductions targets set for 2025. • Ignoring all potential benefits, the tax reduces national welfare by about 1.2 percent in 2025. • Border carbon adjustments reduce welfare losses while maintaining emissions reductions. • The mode for recycling carbon tax revenues strongly influences distributional outcomes. - Abstract: South Africa is considering introducing a carbon tax to reduce greenhouse gas emissions. Following a discussion of the motivations for considering a carbon tax, we evaluate potential impacts using a dynamic economywide model linked to an energy sector model including a detailed evaluation of border carbon adjustments. Results indicate that a phased-in carbon tax of US$30 per ton of CO 2 can achieve national emissions reductions targets set for 2025. Relative to a baseline with free disposal of CO 2 , constant world prices and no change in trading partner behavior, the preferred tax scenario reduces national welfare and employment by about 1.2 and 0.6 percent, respectively. However, if trading partners unilaterally impose a carbon consumption tax on South African exports, then welfare/employment losses exceed those from a domestic carbon tax. South Africa can lessen welfare/employment losses by introducing its own border carbon adjustments. The mode for recycling carbon tax revenues strongly influences distributional outcomes, with tradeoffs between growth and equity

  1. Hydrate bearing clayey sediments: Formation and gas production concepts

    KAUST Repository

    Jang, Jaewon; Santamarina, Carlos

    2016-01-01

    Hydro-thermo-chemo and mechanically coupled processes determine hydrate morphology and control gas production from hydrate-bearing sediments. Force balance, together with mass and energy conservation analyses anchored in published data provide robust asymptotic solutions that reflect governing processes in hydrate systems. Results demonstrate that hydrate segregation in clayey sediments results in a two-material system whereby hydrate lenses are surrounded by hydrate-free water-saturated clay. Hydrate saturation can reach ≈2% by concentrating the excess dissolved gas in the pore water and ≈20% from metabolizable carbon. Higher hydrate saturations are often found in natural sediments and imply methane transport by advection or diffusion processes. Hydrate dissociation is a strongly endothermic event; the available latent heat in a reservoir can sustain significant hydrate dissociation without triggering ice formation during depressurization. The volume of hydrate expands 2-to-4 times upon dissociation or CO2single bondCH4 replacement. Volume expansion can be controlled to maintain lenses open and to create new open mode discontinuities that favor gas recovery. Pore size is the most critical sediment parameter for hydrate formation and gas recovery and is controlled by the smallest grains in a sediment. Therefore any characterization must carefully consider the amount of fines and their associated mineralogy.

  2. Variations in composition of farmyard manure in biologic gas production

    Energy Technology Data Exchange (ETDEWEB)

    Scheffer, F; Welte, E; Kemmler, G

    1953-01-01

    The advantages of the ''Bihugas'' method, Schmidt-Eggersgluss system, are discussed. The losses of organic matter and of C are about 33 percent for a gas output of 270 l/kg of organic matter, but 55 percent of the C of the decomposition products is utilized as mixed gas (about 60 percent as methane). The gas output amounts to 3-7 m/sup 3/ per 100 kg fresh manure. The maximum heating value of the mixed gas is 5700 kcal. The loss of N is only 1 percent of the total N; no P, K, and Ca are lost. No formation of humus was observed. The average composition of fermented manure was dry matter 10.56 organic matter 6.9, C 3.47, N 0.36, ammonia N in percentage of total N 38, K/sub 2/O/sub 7/ 0.27, CaO 0.18, and P/sub 2/O/sub 5/ 0.13 percent. The process, compared with the conventional handling of manure, decreases losses in N from 18.5 percent to 1 percent, and those in C from 38 percent to 7.3 percent.

  3. Hydrate bearing clayey sediments: Formation and gas production concepts

    KAUST Repository

    Jang, Jaewon

    2016-06-20

    Hydro-thermo-chemo and mechanically coupled processes determine hydrate morphology and control gas production from hydrate-bearing sediments. Force balance, together with mass and energy conservation analyses anchored in published data provide robust asymptotic solutions that reflect governing processes in hydrate systems. Results demonstrate that hydrate segregation in clayey sediments results in a two-material system whereby hydrate lenses are surrounded by hydrate-free water-saturated clay. Hydrate saturation can reach ≈2% by concentrating the excess dissolved gas in the pore water and ≈20% from metabolizable carbon. Higher hydrate saturations are often found in natural sediments and imply methane transport by advection or diffusion processes. Hydrate dissociation is a strongly endothermic event; the available latent heat in a reservoir can sustain significant hydrate dissociation without triggering ice formation during depressurization. The volume of hydrate expands 2-to-4 times upon dissociation or CO2single bondCH4 replacement. Volume expansion can be controlled to maintain lenses open and to create new open mode discontinuities that favor gas recovery. Pore size is the most critical sediment parameter for hydrate formation and gas recovery and is controlled by the smallest grains in a sediment. Therefore any characterization must carefully consider the amount of fines and their associated mineralogy.

  4. Using Market Forces to Reduce Greenhouse Gas Emissions Through Product-Level Life Cycle Analysis and Eco-Labeling

    Science.gov (United States)

    Sweeney, J. F.; Davis, S. J.

    2007-12-01

    Established protocols allow entity-level accounting of greenhouse gas (GHG) emissions. The information contained within GHG inventories is used by entities to manage their carbon footprint and to anticipate future exposure to compulsory GHG markets or taxes. The efficacy of such inventories, as experienced by the consumer, can be improved upon by product-level GHG inventories applying the methods of traditional life cycle analysis (LCA). A voluntary product-level assessment of this type, coupled with an eco-label, would 1) empower consumers with information about the total embodied GHG content of a product, 2) allow companies to understand and manage GHG emissions outside the narrow scope of their entities, and 3) drive reduction of GHG emissions throughout product value chains. The Climate Conservancy (TCC) is a non-profit organization founded to help companies calculate their GHG emissions at the level of individual product units, and to inform consumers about the GHG intensity of the products they choose to purchase. With the assistance of economists, policy experts and scientists, TCC has developed a useful metric for reporting product-level GHG emissions that allows for a normalized comparison of a product's GHG intensity irrespective of industry sector or competitors, where GHG data are often unavailable or incomplete. Using this metric, we envision our Climate Conscious label becoming an important arbiter of choice for consumers seeking ways to mitigate their climate impacts without the need for governmental regulation.

  5. Process for the production of fuel gas from coal

    Science.gov (United States)

    Patel, Jitendra G.; Sandstrom, William A.; Tarman, Paul B.

    1982-01-01

    An improved apparatus and process for the conversion of hydrocarbonaceous materials, such as coal, to more valuable gaseous products in a fluidized bed gasification reaction and efficient withdrawal of agglomerated ash from the fluidized bed is disclosed. The improvements are obtained by introducing an oxygen containing gas into the bottom of the fluidized bed through a separate conduit positioned within the center of a nozzle adapted to agglomerate and withdraw the ash from the bottom of the fluidized bed. The conduit extends above the constricted center portion of the nozzle and preferably terminates within and does not extend from the nozzle. In addition to improving ash agglomeration and withdrawal, the present invention prevents sintering and clinkering of the ash in the fluidized bed and permits the efficient recycle of fine material recovered from the product gases by contacting the fines in the fluidized bed with the oxygen as it emanates from the conduit positioned within the withdrawal nozzle. Finally, the present method of oxygen introduction permits the efficient recycle of a portion of the product gases to the reaction zone to increase the reducing properties of the hot product gas.

  6. Production of bioplastics and hydrogen gas by photosynthetic microorganisms

    Science.gov (United States)

    Yasuo, Asada; Masato, Miyake; Jun, Miyake

    1998-03-01

    Our efforts have been aimed at the technological basis of photosynthetic-microbial production of materials and an energy carrier. We report here accumulation of poly-(3-hydroxybutyrate) (PHB), a raw material of biodegradable plastics and for production of hydrogen gas, and a renewable energy carrier by photosynthetic microorganisms (tentatively defined as cyanobacteria plus photosynthetic bateria, in this report). A thermophilic cyanobacterium, Synechococcus sp. MA19 that accumulates PHB at more than 20% of cell dry wt under nitrogen-starved conditions was isolated and microbiologically identified. The mechanism of PHB accumulation was studied. A mesophilic Synechococcus PCC7942 was transformed with the genes encoding PHB-synthesizing enzymes from Alcaligenes eutrophus. The transformant accumulated PHB under nitrogen-starved conditions. The optimal conditions for PHB accumulation by a photosynthetic bacterium grown on acetate were studied. Hydrogen production by photosynthetic microorganisms was studied. Cyanobacteria can produce hydrogen gas by nitrogenase or hydrogenase. Hydrogen production mediated by native hydrogenase in cyanobacteria was revealed to be in the dark anaerobic degradation of intracellular glycogen. A new system for light-dependent hydrogen production was targeted. In vitro and in vivo coupling of cyanobacterial ferredoxin with a heterologous hydrogenase was shown to produce hydrogen under light conditions. A trial for genetic trasformation of Synechococcus PCC7942 with the hydrogenase gene from Clostridium pasteurianum is going on. The strong hydrogen producers among photosynthetic bacteria were isolated and characterized. Co-culture of Rhodobacter and Clostriumdium was applied to produce hydrogen from glucose. Conversely in the case of cyanobacteria, genetic regulation of photosynthetic proteins was intended to improve conversion efficiency in hydrogen production by the photosynthetic bacterium, Rhodobacter sphaeroides RV. A mutant acquired by

  7. Bureaucratic Corruption and Profit Tax Evasion

    OpenAIRE

    Laszlo Goerke

    2006-01-01

    Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption have a non-systematic impact on tax evasion behaviour.

  8. Nanopowder production by gas-embedded electrical explosion of wire

    Institute of Scientific and Technical Information of China (English)

    Zou Xiao-Bing; Mao Zhi-Guo; Wang Xin-Xin; Jiang Wei-Hua

    2013-01-01

    A small electrical explosion of wire (EEW) setup for nanopowder production is constructed.It consists of a low inductance capacitor bank of 2 μF--4 μF typically charged to 8 kV-30 kV,a triggered gas switch,and a production chamber housing the exploding wire load and ambient gas.With the EEW device,nanosize powders of titanium oxides,titanium nitrides,copper oxides,and zinc oxides are successfully synthesized.The average particle size of synthesized powders under different experimental conditions is in a range of 20 nm-80 nm.The pressure of ambient gas or wire vapor can strongly affect the average particle size.The lower the pressure,the smaller the particle size is.For wire material with relatively high resistivity,such as titanium,whose deposited energy Wd is often less than sublimation energy Ws due to the flashover breakdown along the wire prematurely ending the Joule heating process,the synthesized particle size of titanium oxides or titanium nitrides increases with overheat coefficient k (k =Wd/Ws) increasing.

  9. Nanopowder production by gas-embedded electrical explosion of wire

    International Nuclear Information System (INIS)

    Zou Xiao-Bing; Wang Xin-Xin; Jiang Wei-Hua; Mao Zhi-Guo

    2013-01-01

    A small electrical explosion of wire (EEW) setup for nanopowder production is constructed. It consists of a low inductance capacitor bank of 2 μF–4 μF typically charged to 8 kV−30 kV, a triggered gas switch, and a production chamber housing the exploding wire load and ambient gas. With the EEW device, nanosize powders of titanium oxides, titanium nitrides, copper oxides, and zinc oxides are successfully synthesized. The average particle size of synthesized powders under different experimental conditions is in a range of 20 nm−80 nm. The pressure of ambient gas or wire vapor can strongly affect the average particle size. The lower the pressure, the smaller the particle size is. For wire material with relatively high resistivity, such as titanium, whose deposited energy W d is often less than sublimation energy W s due to the flashover breakdown along the wire prematurely ending the Joule heating process, the synthesized particle size of titanium oxides or titanium nitrides increases with overheat coefficient k (k = W d /W s ) increasing. (physics of gases, plasmas, and electric discharges)

  10. Artificial intelligence applications in offshore oil and gas production

    International Nuclear Information System (INIS)

    Attia, F.G.

    1994-01-01

    The field of Artificial Intelligence (AI) has gained considerable acceptance in virtually all fields, of engineering applications. Artificial intelligence is now being applied in several areas of offshore oil and gas operations, such as drilling, well testing, well logging and interpretation, reservoir engineering, planning and economic evaluation, process control, and risk analysis. Current AI techniques offer a new and exciting technology for solving problems in the oil and gas industry. Expert systems, fuzzy logic systems, neural networks and genetic algorithms are major AI technologies which have made an impact on the petroleum industry. Presently, these technologies are at different stages of maturity with expert systems being the most mature and genetic algorithms the least. However, all four technologies have evolved such that practical applications were produced. This paper describes the four major Al techniques and their many applications in offshore oil and gas production operations. A summary description of future developments in Al technology that will affect the execution and productivity of offshore operations will be also provided

  11. Catalytic Production of Ethanol from Biomass-Derived Synthesis Gas

    Energy Technology Data Exchange (ETDEWEB)

    Trewyn, Brian G. [Colorado School of Mines, Golden, CO (United States); Smith, Ryan G. [Iowa State Univ., Ames, IA (United States)

    2016-06-01

    Heterogeneous catalysts have been developed for the conversion of biomass-derived synthetic gas (syngas) to ethanol. The objectives of this project were to develop a clean synthesis gas from biomass and develop robust catalysts with high selectivity and lifetime for C2 oxygenate production from biomass-derived syngas and surrogate syngas. During the timeframe for this project, we have made research progress on the four tasks: (1) Produce clean bio-oil generated from biomass, such as corn stover or switchgrass, by using fast pyrolysis system, (2) Produce clean, high pressure synthetic gas (syngas: carbon monoxide, CO, and hydrogen, H2) from bio-oil generated from biomass by gasification, (3) Develop and characterize mesoporous mixed oxide-supported metal catalysts for the selective production of ethanol and other alcohols, such as butanol, from synthesis gas, and (4) Design and build a laboratory scale synthesis gas to ethanol reactor system evaluation of the process. In this final report, detailed explanations of the research challenges associated with this project are given. Progress of the syngas production from various biomass feedstocks and catalyst synthesis for upgrading the syngas to C2-oxygenates is included. Reaction properties of the catalyst systems under different reaction conditions and different reactor set-ups are also presented and discussed. Specifically, the development and application of mesoporous silica and mesoporous carbon supports with rhodium nanoparticle catalysts and rhodium nanoparticle with manganese catalysts are described along with the significant material characterizations we completed. In addition to the synthesis and characterization, we described the activity and selectivity of catalysts in our micro-tubular reactor (small scale) and fixed bed reactor (larger scale). After years of hard work, we are proud of the work done on this project, and do believe that this work will provide a solid

  12. Multiphasic analysis of gas production kinetics for in vitro fermentation of ruminant feeds.

    NARCIS (Netherlands)

    Groot, J.C.J.; Cone, J.W.; Williams, B.A.; Debersaques, F.M.A.; Lantinga, E.A.

    1996-01-01

    Recently developed time-related gas production techniques to quantify the kinetics of ruminant feed fermentation have a high resolution. Consequently, fermentation processes with clearly contrasting gas production kinetics can be identified. Parameterization of the separate processes is possible

  13. In vitro organic matter digestibility and gas production of fish-meal ...

    African Journals Online (AJOL)

    user

    2011-03-28

    Mar 28, 2011 ... In this study, an in vitro rumen gas production technique was utilized to evaluate fish-meal coated with ... Keywords: fish-meal; gas production; hydrogenated tallow; .... industrial city, Saveh, Iran). ..... commercial dairy rations.

  14. Are Alcohol Taxation and Pricing Policies Regressive? Product-Level Effects of a Specific Tax and a Minimum Unit Price for Alcohol.

    Science.gov (United States)

    Vandenberg, Brian; Sharma, Anurag

    2016-07-01

    To compare estimated effects of two policy alternatives, (i) a minimum unit price (MUP) for alcohol and (ii) specific (per-unit) taxation, upon current product prices, per capita spending (A$), and per capita consumption by income quintile, consumption quintile and product type. Estimation of baseline spending and consumption, and modelling policy-to-price and price-to-consumption effects of policy changes using scanner data from a panel of demographically representative Australian households that includes product-level details of their off-trade alcohol spending (n = 885; total observations = 12,505). Robustness checks include alternative price elasticities, tax rates, minimum price thresholds and tax pass-through rates. Current alcohol taxes and alternative taxation and pricing policies are not highly regressive. Any regressive effects are small and concentrated among heavy consumers. The lowest-income consumers currently spend a larger proportion of income (2.3%) on alcohol taxes than the highest-income consumers (0.3%), but the mean amount is small in magnitude [A$5.50 per week (95%CI: 5.18-5.88)]. Both a MUP and specific taxation will have some regressive effects, but the effects are limited, as they are greatest for the heaviest consumers, irrespective of income. Among the policy alternatives, a MUP is more effective in reducing consumption than specific taxation, especially for consumers in the lowest-income quintile: an estimated mean per capita reduction of 11.9 standard drinks per week (95%CI: 11.3-12.6). Policies that increase the cost of the cheapest alcohol can be effective in reducing alcohol consumption, without having highly regressive effects. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

  15. Report on the oil and gas industry 2010

    International Nuclear Information System (INIS)

    2011-01-01

    Illustrated by graphs and tables of data, this report discusses the recent evolutions and trends of world oil and gas markets in 2010, of oil and gas exploration and production in the world, of the issue of European gas supplies, of exploration and production in France, of the oil industry and oil services, of hydrocarbon imports, of refining activities in France, of the quality of fuels, of substitution fuels, of the domestic transportation of oil products, of the issue of strategic storage, of oil product storage, of oil and gas products consumption, of hydrocarbon taxing, of the retailing of oil products, of oil product prices, and of gas price for the end consumer

  16. A gas circulation and purification system for gas-cell-based low-energy RI-beam production

    Energy Technology Data Exchange (ETDEWEB)

    Sonoda, T.; Wada, M.; Katayama, I.; Kojima, T. M.; Reponen, M. [RIKEN Nishina Center for Accelerator-Based Science, 2-1 Hirosawa, Wako, Saitama 351-0198 (Japan); Tsubota, T. [Tokyo KOATSU Co., Ltd., 1-9-8 Shibuya, Shibuyaku, Tokyo 150-0002 (Japan)

    2016-06-15

    A gas circulation and purification system was developed at the RIKEN Radioactive Isotope Beam Factory that can be used for gas-cell-based low-energy RI-beam production. A high-flow-rate gas cell filled with one atmosphere of buffer gas (argon or helium) is used for the deceleration and thermalization of high-energy RI-beams. The exhausted buffer gas is efficiently collected using a compact dry pump and returned to the gas cell with a recovery efficiency of >97%. The buffer gas is efficiently purified using two gas purifiers as well as collision cleaning, which eliminates impurities in the gas. An impurity level of one part per billion is achieved with this method.

  17. Decoupling of greenhouse gas emissions from global agricultural production

    DEFF Research Database (Denmark)

    Bennetzen, Eskild Hohlmann; Smith, Pete; Porter, John Roy

    2016-01-01

    Since 1970 global agricultural production has more than doubled; contributing ~1/4 of total anthropogenic greenhouse gas (GHG) burden in 2010. Food production must increase to feed our growing demands, but to address climate change, GHG emissions must decrease. Using an identity approach, we...... estimate and analyse past trends in GHG emission intensities from global agricultural production and land-use change and project potential future emissions. The novel Kaya-Porter identity framework deconstructs the entity of emissions from a mix of multiple sources of GHGs into attributable elements...... to increase food security whilst reducing emissions. The identity approach presented here could be used as a methodological framework for more holistic food systems analysis....

  18. Lightweight Approaches to Natural Gas Hydrate Exploration & Production

    Science.gov (United States)

    Max, M. D.; Johnson, A. H.

    2017-12-01

    Lower-cost approaches to drilling and reservoir utilization are made possible by adapting both emerging and new technology to the unique, low risk NGH natural gas resource. We have focused on drilling, wellbore lining technology, and reservoir management with an emphasis on long-term sand control and adaptive mechanical stability during NGH conversion to its constituent gas and water. In addition, we suggest that there are opportunities for management of both the gas and water with respect to maintaining desired thermal conditions. Some of the unique aspects of NGH deposits allow for new, more efficient technology to be applied to development, particularly in drilling. While NGH-bearing sands are in deepwater, they are confined to depths beneath the seafloor of 1.2 kilometers or less. As a result, they will not be significantly above hydrostatic pressure, and temperatures will be less than 30 oC. Drilling will be through semi-consolidated sediment without liquid hydrocarbons. These characteristics mean that high capability drillships are not needed. What is needed is a new perspective about drilling and producing NGH. Drilling from the seafloor will resolve the high-pressure differential between a wellhead on the sea surface in a vessel and reservoir to about the hydrostatic pressure difference between the seafloor and, at most, the base of the GHSZ. Although NGH production will begin using "off-the-shelf" technology, innovation will lead to new technology that will bring down costs and increase efficiency in the same way that led to the shale breakthrough. Commercial success is possible if consideration is given to what is actually needed to produce NGH in a safe and environmentally manner. Max, M.D. 2017. Wellbore Lining for Natural Gas Hydrate. U.S. Patent Application US15644947 Max, M.D. & Johnson, A.H. 2017. E&P Cost Reduction Opportunities for Natural Gas Hydrate. OilPro. . Max, M.D. & Johnson, A.H. 2016. Exploration and Production of Oceanic Natural Gas

  19. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  20. The Impact of Greening Tax Systems on Sustainable Energy Development in the Baltic States

    Directory of Open Access Journals (Sweden)

    Dalia Streimikiene

    2018-05-01

    Full Text Available The paper deals with the greening of tax systems in the European Union (EU, and reviews the achievements of the Baltic States in relation to greening their tax systems and implementing the sustainable energy development goals set by the EU’s energy policies. Environmental taxes promote sustainable energy development, as they allow internalizing the external costs of atmospheric pollution in the energy sector. Energy production and consumption are a major source classical pollutants and greenhouse gas (GHG emissions. Almost of the all EU member states (MS apply pollution taxes as the most important economic tool for mitigating the environmental impacts of various economic activities. Considering the importance of the energy sector in terms of its contributions to total atmospheric emissions in the EU, it is supposed that environmental taxes are important drivers of sustainable energy development. Environmental taxes, as the main tool for the integration of negative externalities that are related to atmospheric pollution, are imposed to create incentives for reducing fossil fuel consumption and switching to renewable energy sources or fuels that have a lower carbon content and thus cause less pollution. The paper presents a comparative assessment of the impact of environmental taxes on sustainable energy development indicators in three selected countries from the Baltic region (Lithuania, Latvia, and Estonia during the period 2005–2015, and reveals the role that the greening of tax systems has had on implementing sustainable energy development targets in the Baltic States.

  1. Russian energy prices, taxes and costs 1993

    International Nuclear Information System (INIS)

    1994-01-01

    The Russian energy industry may be the country's most promising exporter, but it is struggling to free itself from the heavy regulation and economic distortions inherited from the Soviet era. This analysis examines Russian price and tax policies as well as production costs in 1993, and their effect on supply and demand in the oil, coal, gas and electricity sectors. The study underscores the broad consensus among both Western and Russian experts that primary energy prices should be lifted to world levels. It offers a framework for addressing the great question about how fast this should be done in a country undergoing a tremendous social and political transformation

  2. Characterizing tight-gas systems with production data: Wyoming, Utah, and Colorado

    Science.gov (United States)

    Nelson, Philip H.; Santus, Stephen L.; Baez, Luis; Beeney, Ken; Sonnenberg, Steve

    2013-01-01

    The study of produced fluids allows comparisons among tight-gas systems. This paper examines gas, oil, and water production data from vertical wells in 23 fields in five Rocky Mountain basins of the United States, mostly from wells completed before the year 2000. Average daily rates of gas, oil, and water production are determined two years and seven years after production begins in order to represent the interval in which gas production declines exponentially. In addition to the daily rates, results are also presented in terms of oil-to-gas and water-to-gas ratios, and in terms of the five-year decline in gas production rates and water-to-gas ratios. No attempt has been made to estimate the ultimate productivity of wells or fields. The ratio of gas production rates after seven years to gas production rates at two years is about one-half, with median ratios falling within a range of 0.4 to 0.6 in 16 fields. Oil-gas ratios show substantial variation among fields, ranging from dry gas (no oil) to wet gas to retrograde conditions. Among wells within fields, the oil-gas ratios vary by a factor of three to thirty, with the exception of the Lance Formation in Jonah and Pinedale fields, where the oil-gas ratios vary by less than a factor of two. One field produces water-free gas and a large fraction of wells in two other fields produce water-free gas, but most fields have water-gas ratios greater than 1 bbl/mmcf—greater than can be attributed to water dissolved in gas in the reservoir— and as high as 100 bbl/mmcf. The median water-gas ratio for fields increases moderately with time, but in individual wells water influx relative to gas is erratic, increasing greatly with time in many wells while remaining constant or decreasing in others.

  3. How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

    Science.gov (United States)

    Bonnet, Céline

    2013-09-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  4. Production of inert gas for substitution of a part of the cushion gas trapped in an aquifer underground storage reservoir

    International Nuclear Information System (INIS)

    Berger, L.; Arnoult, J.P.

    1990-01-01

    In a natural gas storage reservoir operating over the different seasons, a varying fraction of the injected gas, the cushion gas, remains permanently trapped. This cushion gas may represent more than half the total gas volume, and more than 50% of the initial investment costs for the storage facility. Studies conducted by Gaz de France, backed up by experience acquired over the years, have shown that at least 20% of the cushion gas could be replaced by a less expensive inert gas. Nitrogen, carbon dioxide, or a mixture of the two, satisfy the specifications required for this inert gas. Two main production methods exist: recovery of natural gas combustion products (mixture of 88% N 2 and 12% Co 2 ) and physical separation of air components (more or less pure N 2 , depending on industrial conditions). For the specific needs of Gaz de France, the means of production must be suited to its programme of partial cushion gas substitution. The equipment must satisfy requirements of autonomy, operating flexibility and mobility. Gaz de France has tested two units for recovery of natural gas combustion products. In the first unit, the inert gas is produced in a combustion chamber, treated in a catalytic reactor to reduce nitrogen oxide content and then compressed by gas engine driven compressors. In the second unit, the exhaust gases of the compressor gas engines are collected, treated to eliminate nitrogen oxides and then compressed. The energy balance is improved. A PSA method nitrogen production unit by selective absorption of nitrogen in the air, will be put into service in 1989. The specific features of these two methods and the reasons for choosing them will be reviewed. (author). 1 fig

  5. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    on border taxes to finance its resource requirements. However, the theorem does not hold when taxation is associated with administrative costs. The present paper explores the implications of taking into account the costs of tax administration for optimal taxation and for desirable directions of tax......As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of ouseholds rather than......-tariff reform in countries at different levels of economic development. The paper clarifies the reasons for, and lends support to, the criticism by Stiglitz (2003) of the IMF and the World Bank's recommendation to developing countries to adopt VAT to replace border taxes....

  6. Trash to Gas: Converting Space Waste into Useful Supply Products

    Science.gov (United States)

    Tsoras, Alexandra

    2013-01-01

    The cost of sending mass into space with current propulsion technology is very expensive, making every item a crucial element of the space mission. It is essential that all materials be used to their fullest potential. Items like food, packaging, clothing, paper towels, gloves, etc., normally become trash and take up space after use. These waste materials are currently either burned up upon reentry in earth's atmosphere or sent on cargo return vehicles back to earth: a very wasteful method. The purpose of this project was to utilize these materials and create useful products like water and methane gas, which is used for rocket fuel, to further supply a deep space mission. The system used was a thermal degradation reactor with the configuration of a down-draft gasifier. The reactor was loaded with approximately 100g of trash simulant and heated with two external ceramic heaters with separate temperature control in order to create pyrolysis and gasification in one zone and incineration iri a second zone simultaneously. Trash was loaded into the top half of the reactor to undergo pyrolysis while the downdraft gas experienced gasification or incineration to treat tars and maximize the production of carbon dioxide. Minor products included carbon monoxide, methane, and other hydrocarbons. The carbon dioxide produced can be sent to a Sabatier reactor to convert the gas into methane, which can be used as rocket propellant. In order to maximize the carbon dioxide and useful gases produced, and minimize the unwanted tars and leftover ashen material, multiple experiments were performed with altered parameters such as differing temperatures, flow rates, and location of inlet air flow. According to the data received from these experiments, the process will be further scaled up and optimized to ultimately create a system that reduces trash buildup while at the same time providing enough useful gases to potentially fill a methane tank that could fuel a lunar ascent vehicle or

  7. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...... taxes distort relative prices, which in turn reduces average industry productivity through reallocations (the survival and increased market share of lower productivity firms). Importantly, numerical solutions of the model reveal that the relative welfare loss from using the unit tax increases...

  8. Gas chromatographic determination of yohimbine in commercial yohimbe products.

    Science.gov (United States)

    Betz, J M; White, K D; der Marderosian, A H

    1995-01-01

    The bark of Pausinystalia yohimbe [K. Schumann] Pierre (Rubiaceae), long valued as an aphrodisiac in West Africa, recently has been promoted in the United States as a dietary supplement alternative to anabolic steroids for enhancement of athletic performance. As the number of yohimbe products on the retail market increases, concerns about their safety are raised because of the reported toxicity of yohimbine (the major alkaloid of the plant). Although plant materials are usually identified microscopically, we were unable to identify them in many of the products, because as their labels indicated, the products were mixtures of various botanicals or were bark extracts and contained little or no plant material. A method for extraction and capillary gas chromatographic (GC) separation of the alkaloids of P. yohimbe was, therefore, developed and used to analyze a number of commercial yohimbe products. The method involved solvent extraction and partitioning in chloroform-water followed by separation on a methyl silicone capillary GC column (N-P detection). Comparisons of chromatograms of extracts of authentic bark with those of commercial products indicated that, although many products contained measurable quantities of the alkaloid yohimbine, they were largely devoid of the other alkaloids previously reported in this species. Concentrations of yohimbine in the commercial products ranged from < 0.1 to 489 ppm, compared with 7089 ppm in the authentic material. Authentic bark has been reported to contain up to 6% total alkaloids, 10-15% of which are yohimbine. The possible presence of undeclared diluents in the products was indicated by peaks in product chromatograms but not in those of authentic bark.

  9. European Union definitely introduces common taxes on energy

    International Nuclear Information System (INIS)

    Schoenweisner, R.

    2003-01-01

    In this paper taxes of the European Union on energy are reviewed. European Union Ministers of environment Council definitely ratified new common system of minimal energy taxes in last week. Council introduces par excellence minimal all-European size of an electricity, coal and natural gas consumption tax. New directive according to European Commission will improve operation of internal market and eliminate deformation of competitive environment among individual members as well as among mineral oils and the other energy sources. Slovak Republic taxes all motor fuel types by higher charge as is minimal level demanded by EU according to new directive after rising of consumable tax from mineral oils in August 2003. According to Minister of Finances Slovak Republic demanded European Union for a temporary 10-year period for utilizing electricity, coal, coke, and natural gas consumption tax. According to Ministry, Utilizing new taxes and rising of tax load is not in interest of started tax reform in Slovak Republic

  10. Oil and gas -94

    International Nuclear Information System (INIS)

    Bauer, A.

    1994-06-01

    This report deals with the use of oil-, natural gas and liquefied petroleum gas (LPG) during 1993. Information about markets and technical environmental questions are also given. Data have been collected from earlier reports, information given by different persons and statistics from SCB and SPI. The import of crude oil increased from 16,8 million tons in 1992 to 17,8 million tons in 1993. The import of oil products decreased by 0,9 million tons down to 6,7 million tons in the same period. During this period, the import of natural gas increased by 9%, a total of 817 million cubic meters. The import of LPG was 748000 tons in 1993, which is 61000 tons less compared to the import of 1992. The production in Sweden for 1993 was 290000 tons, the same level as the level reached in 1992. The export of LPG increased from 107000 tons to 138000 tons during this period. In January 1993, legislative changes were made concerning energy taxes and carbon dioxide penalty taxes. The rate of the latter was increased from 25 to 32 oere per kilogram of carbon dioxide released in the atmosphere. For industry and greenhouse production, the penalty rate is only 25% or 8 oere per kilogram of carbon dioxide. From 1995 to 1998, yearly increases in the rate of energy taxes and carbon dioxide penalty taxes will be based on the consumer price index. Taxes will be increased by 4% in 1994. Due to changes in energy taxes, the consumption of LPG decreased in 1993. Earlier, many industries had changed from oil to LPG but now have changed back to oil. 8 figs, 17 tabs

  11. Report on the oil and gas industry in 2009

    International Nuclear Information System (INIS)

    2010-01-01

    This report proposes an overview of facts, events and data concerning the world oil and gas markets, the oil and gas exploration and production in the world, the challenges of gas European supplies, the exploration and production in France, the oil and oil-related industry, hydrocarbons imports, the refining activity in France, fuel quality, alternative fuels, the domestic transportation of oil products, gas infrastructures, the storage of oil products, the consumption of oil and gas products, taxes on hydrocarbons, prices for the final consumer, and the prices of oil products

  12. 27 CFR 25.158 - Tax computation for bottled beer.

    Science.gov (United States)

    2010-04-01

    ... bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax computation for bottled beer. Barrel equivalents for various case sizes are as follows: (a) For U.S. measure...

  13. 27 CFR 46.233 - Payment of floor stocks tax.

    Science.gov (United States)

    2010-04-01

    ... tax. 46.233 Section 46.233 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...) Electronic funds transfer. If the dealer pays any other excise taxes collected by TTB by electronic funds transfer, then the dealer must also send the payment for the floor stocks tax by an electronic funds...

  14. 27 CFR 479.61 - Rate of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Rate of tax. 479.61... OTHER FIREARMS Tax on Making Firearms § 479.61 Rate of tax. Except as provided in this subpart, there shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each...

  15. 27 CFR 479.32 - Special (occupational) tax rates.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Special (occupational) tax..., AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32 Special (occupational) tax rates. (a) Prior to January 1, 1988, the special (occupational) tax rates were as follows: Per year or fraction...

  16. 27 CFR 479.81 - Scope of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Scope of tax. 479.81... OTHER FIREARMS Transfer Tax § 479.81 Scope of tax. Except as otherwise provided in this part, each transfer of a firearm in the United States is subject to a tax to be represented by an adhesive stamp of...

  17. Profit Tax Evasion Under Oligopoly With Endogenous Market Structure

    OpenAIRE

    Goerke, Laszlo; Runkel, Marco

    2006-01-01

    This note investigates the impact of profit tax evasion on firms' output decisions in a Cournot oligopoly setting in which the market structure is determined endogenously. It is shown that tax evasion intensifies market entry and raises aggregate output, while production of each incumbent firm decreases. Therefore, tax evasion choices affect activity decisions and an evadable profit tax distorts the market outcome.

  18. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Evasion of or failure to... Pay Tax § 25.177 Evasion of or failure to pay tax; failure to file a tax return. Sections 5671, 5673, 5684, 6651, and 6656 of Title 26 United States Code provide penalties for evasion or failure to pay tax...

  19. Concept of Tax Advising Within Tax Optimization

    OpenAIRE

    Svitlana Bychkova; Makarova Nadiya

    2013-01-01

    Tax advising is strictly individual service requiring knowledge in the fields of law, tax and accounting. Tax advising includes not only advising on taxation models depending on the economic entity type of activity, but it also deals with issues of tax optimization. In the article the authors have offered their views on the concept of tax consulting in the area of tax optimization (tax planning). The subject matter has been a set of the most rational and important settings that allow you to u...

  20. Producing ammonium sulfate from flue gas desulfurization by-products

    Science.gov (United States)

    Chou, I.-Ming; Bruinius, J.A.; Benig, V.; Chou, S.-F.J.; Carty, R.H.

    2005-01-01

    Emission control technologies using flue gas desulfurization (FGD) have been widely adopted by utilities burning high-sulfur fuels. However, these technologies require additional equipment, greater operating expenses, and increased costs for landfill disposal of the solid by-products produced. The financial burdens would be reduced if successful high-volume commercial applications of the FGD solid by-products were developed. In this study, the technical feasibility of producing ammonium sulfate from FGD residues by allowing it to react with ammonium carbonate in an aqueous solution was preliminarily assessed. Reaction temperatures of 60, 70, and 80??C and residence times of 4 and 6 hours were tested to determine the optimal conversion condition and final product evaluations. High yields (up to 83%) of ammonium sulfate with up to 99% purity were achieved under relatively mild conditions. The optimal conversion condition was observed at 60??C and a 4-hour residence time. The results of this study indicate the technical feasibility of producing ammonium sulfate fertilizer from an FGD by-product. Copyright ?? Taylor & Francis Inc.

  1. Deep learning and data assimilation for real-time production prediction in natural gas wells

    NARCIS (Netherlands)

    Loh, K.K.L.; Shoeibi Omrani, P.S.; Linden, R.J.P. van der

    2018-01-01

    The prediction of the gas production from mature gas wells, due to their complex end-of-life behavior, is challenging and crucial for operational decision making. In this paper, we apply a modified deep LSTM model for prediction of the gas flow rates in mature gas wells, including the uncertainties

  2. Hydro-geomechanical behaviour of gas-hydrate bearing soils during gas production through depressurization and CO2 injection

    Science.gov (United States)

    Deusner, C.; Gupta, S.; Kossel, E.; Bigalke, N.; Haeckel, M.

    2015-12-01

    Results from recent field trials suggest that natural gas could be produced from marine gas hydrate reservoirs at compatible yields and rates. It appears, from a current perspective, that gas production would essentially be based on depressurization and, when facing suitable conditions, be assisted by local thermal stimulation or gas hydrate conversion after injection of CO2-rich fluids. Both field trials, onshore in the Alaska permafrost and in the Nankai Trough offshore Japan, were accompanied by different technical issues, the most striking problems resulting from un-predicted geomechanical behaviour, sediment destabilization and catastrophic sand production. So far, there is a lack of experimental data which could help to understand relevant mechanisms and triggers for potential soil failure in gas hydrate production, to guide model development for simulation of soil behaviour in large-scale production, and to identify processes which drive or, further, mitigate sand production. We use high-pressure flow-through systems in combination with different online and in situ monitoring tools (e.g. Raman microscopy, MRI) to simulate relevant gas hydrate production scenarios. Key components for soil mechanical studies are triaxial systems with ERT (Electric resistivity tomography) and high-resolution local strain analysis. Sand production control and management is studied in a novel hollow-cylinder-type triaxial setup with a miniaturized borehole which allows fluid and particle transport at different fluid injection and flow conditions. Further, the development of a large-scale high-pressure flow-through triaxial test system equipped with μ-CT is ongoing. We will present results from high-pressure flow-through experiments on gas production through depressurization and injection of CO2-rich fluids. Experimental data are used to develop and parametrize numerical models which can simulate coupled process dynamics during gas-hydrate formation and gas production.

  3. Natural gas productive capacity for the lower 48 states 1984 through 1996, February 1996

    International Nuclear Information System (INIS)

    1996-01-01

    This is the fourth wellhead productive capacity report. The three previous ones were published in 1991, 1993, and 1994. This report should be of particular interest to those in Congress, Federal and State agencies, industry, and the academic community, who are concerned with the future availability of natural gas. The EIA Dallas Field Office has prepared five earlier reports regarding natural gas productive capacity. These reports, Gas Deliverability and Flow Capacity of Surveillance Fields, reported deliverability and capacity data for selected gas fields in major gas producing areas. The data in the reports were based on gas-well back-pressure tests and estimates of gas-in-place for each field or reservoir. These reports use proven well testing theory, most of which has been employed by industry since 1936 when the Bureau of Mines first published Monograph 7. Demand for natural gas in the United States is met by a combination of natural gas production, underground gas storage, imported gas, and supplemental gaseous fuels. Natural gas production requirements in the lower 48 States have been increasing during the last few years while drilling has remained at low levels. This has raised some concern about the adequacy of future gas supplies, especially in periods of peak heating or cooling demand. The purpose of this report is to address these concerns by presenting a 3-year projection of the total productive capacity of natural gas at the wellhead for the lower 48 States. Alaska is excluded because Alaskan gas does not enter the lower-48 States pipeline system. The Energy Information Administration (EIA) generates this 3-year projection based on historical gas-well drilling and production data from State, Federal, and private sources. In addition to conventional gas-well gas, coalbed gas and oil-well gas are also included

  4. The effect of using consumption taxes on foods to promote climate friendly diets

    DEFF Research Database (Denmark)

    Edjabou, Louise Dyhr; Smed, Sinne

    2013-01-01

    policy instrument to decrease emissions from agriculture than a tax based directly on emissions from production. In this study, we look at the effect of internalising the social costs of greenhouse gas emissions through a tax based on CO2 equivalents for 23 different foods. Furthermore, we compare......Agriculture is responsible for 17–35% of global anthropogenic greenhouse gas emissions with livestock production contributing by approximately 18–22% of global emissions. Due to high monitoring costs and low technical potential for emission reductions, a tax on consumption may be a more efficient...... the loss in consumer surplus and the changed dietary composition for different taxation scenarios. In the most efficient scenario, we find a decrease in the carbon footprint from foods for an average household of 2.3–8.8% at a cost of 0.15–1.73 DKK per kg CO2 equivalent whereas the most effective scenario...

  5. Tax Amnesty (in Russian)

    OpenAIRE

    Kateryna Bornukova; Dzmitry Kruk; Gleb Shymanovich; Yuri Tserlukevich

    2014-01-01

    This paper explores international experience of tax amnesties. Despite the popular use of tax amnesties, the results are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance. However, it does not account for adverse effect of amnesties on tax compliance and high direct and indirect costs of amnesties. The success of the tax amnesty depends largely on the state of the economy. We have identified target groups and discussed a que...

  6. Taxes, Tuition Fees and Education for Pleasure

    DEFF Research Database (Denmark)

    Malchow-Møller, Nikolaj; Nielsen, Søren Bo; Skaksen, Jan Rose

    2011-01-01

    are unconstrained, the optimal tax/fee system involves regressive income taxes and high tuition fees. A progressive labor income tax system may, on the other hand, be a second-best response to politically constrained, low tuition fees. Finally, the existence of individuals with different abilities will also move...... the optimal income tax system toward progressivity.......The fact that education provides both a productive and a consumptive (nonproductive) return has important and, in some cases, dramatic implications for optimal taxes and tuition fees. Using a simple model, we show that when the consumption share in education is endogenous and tuition fees...

  7. Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.

    Science.gov (United States)

    Fisman, Raymond; Wei, Shang-Jin

    2004-01-01

    Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong…

  8. Characterization of biomass producer gas as fuel for stationary gas engines in combined heat and power production

    DEFF Research Database (Denmark)

    Ahrenfeldt, Jesper

    2008-01-01

    The aim of this project has been the characterization of biomass producer gas as a fuel for stationary gas engines in heat and power production. More than 3200 hours of gas engine operation, with producer gas as fuel, has been conducted at the biomass gasification combined heat and power (CHP...... different measuring methods. Likewise, no particles were detected in the gas. Considerable amounts of NH3 were measured in the produced gas.An analysis of engine operation at varying load has been carried out. Standard emissions, load and efficiency have been measured at varying operating conditions ranging...... from 50% to 90% load. Biomass producer gas is an excellent lean burn engine fuel: Operation of a natural aspirated engine has been achieved for 1.2...

  9. Cost-effective policy instruments for greenhouse gas emission reduction and fossil fuel substitution through bioenergy production in Austria

    International Nuclear Information System (INIS)

    Schmidt, Johannes; Leduc, Sylvain; Dotzauer, Erik; Schmid, Erwin

    2011-01-01

    Climate change mitigation and security of energy supply are important targets of Austrian energy policy. Bioenergy production based on resources from agriculture and forestry is an important option for attaining these targets. To increase the share of bioenergy in the energy supply, supporting policy instruments are necessary. The cost-effectiveness of these instruments in attaining policy targets depends on the availability of bioenergy technologies. Advanced technologies such as second-generation biofuels, biomass gasification for power production, and bioenergy with carbon capture and storage (BECCS) will likely change the performance of policy instruments. This article assesses the cost-effectiveness of energy policy instruments, considering new bioenergy technologies for the year 2030, with respect to greenhouse gas emission (GHG) reduction and fossil fuel substitution. Instruments that directly subsidize bioenergy are compared with instruments that aim at reducing GHG emissions. A spatially explicit modeling approach is used to account for biomass supply and energy distribution costs in Austria. Results indicate that a carbon tax performs cost-effectively with respect to both policy targets if BECCS is not available. However, the availability of BECCS creates a trade-off between GHG emission reduction and fossil fuel substitution. Biofuel blending obligations are costly in terms of attaining the policy targets. - Highlights: → Costs of energy policies and effects on reduction of CO 2 emissions and fossil fuel consumption. → Particular focus on new bioenergy production technologies such as second generation biofuels. → Spatially explicit techno-economic optimization model. → CO 2 tax: high costs for reducing fossil fuel consumption if carbon capture and storage is available. → Biofuel policy: no significant reductions in CO 2 emissions or fossil fuel consumption.

  10. Improvement of anaerobic bio-hydrogen gas production from organic sludge waste

    International Nuclear Information System (INIS)

    Lee, S.; Lee, Y. H.

    2009-01-01

    Microbial hydrogen gas production from organic matters stands out as one of the most promising alternatives for sustainable green energy production. Based on the literature review, investigation of anaerobic bio-hydrogen gas production from organic sludge waste using a mixed culture has been very limited. The objective of this study was to assess the anaerobic bio-hydrogen gas production from organic sludge waste under various conditions. (Author)

  11. A Greenhouse Gas Balance of Electricity Production from Co-firing Palm Oil Products from Malaysia

    International Nuclear Information System (INIS)

    Wicke, B.; Dornburg, V.; Faaij, A.; Junginger, M.

    2007-05-01

    The Netherlands imports significant quantities of biomass for energy production, among which palm oil has been used increasingly for co-firing in existing gas-fired power plants for renewable electricity production. Imported biomass, however, can not simply be considered a sustainable energy source. The production and removal of biomass in other places in the world result in ecological, land-use and socio-economic impacts and in GHG emissions (e.g. for transportation). As a result of the sustainability discussions, the Cramer Commission in the Netherlands has formulated (draft) criteria and indicators for sustainable biomass production. This study develops a detailed methodology for determining the GHG balance of co-firing palm oil products in the Netherlands based on the Cramer Commission methodology. The methodology is applied to a specific bio-electricity chain: the production of palm oil and a palm oil derivative, palm fatty acid distillate (PFAD), in Northeast Borneo in Malaysia, their transport to the Netherlands and co-firing with natural gas for electricity production at the Essent Claus power plant

  12. The environmental effects of taxes on packages

    International Nuclear Information System (INIS)

    Schroten, A.; Nelissen, D.; Bergsma, G.C.; Blom, M.J.

    2010-08-01

    The results of an evaluation of the environmental impacts of taxes for packages are presented, differentiated for greenhouse gas emissions. The evaluation used a qualitative analysis of information from eighteen depth-interviews with experts in the packaging market, foreign experiences, relevant price elasticities and 'expert guesses'. It appears that tax package so far had a limited effect on the packaging market. For the longer term (ten years) larger, but probably also limited, effects are expected. The environmental impact of packaging tax can be increased if the taxes are substantially increased. [nl

  13. Production of hydrogen gas from novel chemical hydrides

    Energy Technology Data Exchange (ETDEWEB)

    Aiello, R.; Matthews, M.A. [South Carolina Univ., Chemical Engineering Dept., Columbia, SC (United States); Reger, D.L.; Collins, J.E. [South Carolina Univ., Chemistry and Biochemistry Dept., Columbia, SC (United States)

    1998-12-01

    Six ligand-stabilized complexes have been synthesized and tested for use as hydrogen storage media for portable fuel cell applications. The new hydrides are: [HC(3,5-Me{sub 2}pz){sub 3}]LiBH{sub 4} (1), [[H{sub 2}C(3,5-Me{sub 2}pz){sub 2}]LiBH{sub 4})]{sub 2} (2) (pz = pyrazolyl), [(TMEDA)Li(BH{sub 4})]{sub 2} (3) (TMEDA (CH{sub 3}){sub 2}NCH{sub 2}CH{sub 2}N(CH{sub 3}){sub 2}), [HC(pz){sub 3}]LiBH{sub 4} (4), [[H{sub 2}C(pz){sub 2}]Li(BH{sub 4})]{sub 2} (5) and Mg(BH{sub 4}){sub 2}3THF (6) (THF = tetrahydrofuran). Hydrolysis reactions of the compounds liberate hydrogen in quantities which range from 56 to 104 ({+-}5%) of the theoretical yield. Gas chromatographic analysis of the product gases from these reactions indicate that hydrogen is the only gas produced. Thermally initiated reactions of the novel compounds with NH{sub 4}Cl were unsuccessful. Although the amount of hydrogen energy which can be theoretically obtained per unit weight is lower than that of the classical hydrides such as LiBH{sub 4} and NaBH{sub 4}, the reactions are less violent and hydrolysis of compounds 1, 2, 4, 5 and 6 releases less heat per mole of hydrogen generated. (Author)

  14. Nuclear techniques in oil and gas exploration and production

    International Nuclear Information System (INIS)

    Caldwell, R.L.; Mills, W.R. Jr.; Orr, W.L.; Allen, L.S.

    1977-01-01

    A review is given of some of the most significant new developments that have occurred during the past three years in the area of nuclear techniques applied to the exploration for and production of oil and gas deposits. Experimental and theoretical studies have been carried out aimed at improving pulsed neutron logging tools and upgrading interpretation of data from such tools. Pulsed neutron borehole generators and gamma-ray spectroscopy have been combined in carbon/oxygen logging to provide a means of determining formation oil saturation in cased holes that is independent of water salinity. Use of pulsed neutron logs in the log-inject-log technique has been tested and evaluated in several field studies. The combination of a gamma-gamma density log and a borehole gravimeter has been used to detect economically important gas accumulations at distances from a borehole that are well beyond the depth of investigation of conventional logging techniques. The depths of investigation of several commercial nuclear logging tools have been studied in laboratory investigations. Possible geological applications of natural gamma-ray spectral logs have been investigated through the study of large sample suites and in specific field applications. The extensive use of digital recording of logging data and well-site analysis by minicomputer are expected to have a significant influence on future logging programmes and logging sonde designs. The present status of stable isotope geochemistry and radioactive tracer surveys is reviewed. (author)

  15. GRANULATION AND BRIQUETTING OF SOLID PRODUCTS FROM FLUE GAS DESULFURIZATION

    Directory of Open Access Journals (Sweden)

    Jan J. Hycnar

    2015-11-01

    Full Text Available Most flue gas desulfurization products can be characterized by significant solubility in water and dusting in dry state. These characteristics can cause a considerable pollution of air, water, and soil. Among many approaches to utilization of this waste, the process of agglomeration using granulation or briquetting has proved very effective. Using desulfurization products a new material of aggregate characteristics has been acquired, and this material is resistant to water and wind erosion as well as to the conditions of transportation and storage. The paper presents the results of industrial trials granulation and briquetting of calcium desulphurization products. The granulation of a mixture of phosphogypsum used with fly ash (in the share 1:5. The resulting granules characterized by a compressive strength of 41.6 MPa, the damping resistance of 70% and 14.2% abrasion. The granulate was used for the production of cement mix. The produced concrete mortar have a longer setting and hardening time, as compared to the traditional ash and gypsum mortar, and have a higher or comparable flexural and compressive strength during hardening. Briquetting trials made of a product called synthetic gypsum or rea-gypsum both in pure form and with the addition of 5% and 10% of the limestone dust. Briquettes have a high initial strength and resistance to abrasion. The values ​​of these parameters increased after 72 hours of seasoning. It was found that higher hardiness of briquettes with rea-gypsum was obtained with the impact of atmospheric conditions and higher resistance to elution of water-soluble components in comparison to ash briquettes.

  16. Forecasting natural gas supply in China: Production peak and import trends

    International Nuclear Information System (INIS)

    Lin Boqiang; Wang Ting

    2012-01-01

    China's natural gas consumption has increased rapidly in recent years making China a net gas importer. As a nonrenewable energy, the gas resource is exhaustible. Based on the forecast of this article, China's gas production peak is likely to approach in 2022. However, China is currently in the industrialization and urbanization stage, and its natural gas consumption will persistently increase. With China's gas production peak, China will have to face a massive expansion in gas imports. As the largest developing country, China's massive imports of gas will have an effect on the international gas market. In addition, as China's natural gas price is still controlled by the government and has remained at a low level, the massive imports of higher priced gas will exert great pressure on China's gas price reform. - Highlights: ► We figured out the natural gas production peak of China. ► We predict the import trends of natural gas of China. ► We study the international and national impacts of China's increasing import of gas. ► It is important for China to accelerate price reformation of natural gas.

  17. Gas phase adsorption technology for nitrogen isotope separation and its feasibility for highly enriched nitrogen gas production

    International Nuclear Information System (INIS)

    Inoue, Masaki; Asaga, Takeo

    2000-04-01

    Highly enriched nitrogen-15 gas is favorable to reduce radioactive carbon-14 production in reactor. The cost of highly enriched nitrogen-15 gas in mass production is one of the most important subject in nitride fuel option in 'Feasibility Study for FBR and Related Fuel Cycle'. In this work gas phase adsorption technology was verified to be applicable for nitrogen isotope separation and feasible to produce highly enriched nitrogen-15 gas in commercial. Nitrogen isotopes were separated while ammonia gas flows through sodium-A type zeolite column using pressure swing adsorption process. The isotopic ratio of eight samples were measured by high resolution mass spectrometry and Fourier transform microwave spectroscopy. Gas phase adsorption technology was verified to be applicable for nitrogen isotope separation, since the isotopic ratio of nitrogen-15 and nitrogen-14 in samples were more than six times as high as in natural. The cost of highly enriched nitrogen-15 gas in mass production were estimated by the factor method. It revealed that highly enriched nitrogen-15 gas could be supplied in a few hundred yen per gram in mass production. (author)

  18. Gas sector expansion: production monopoly versus free prices; Expansao do setor de gas: monopolio na producao versus precos livres

    Energy Technology Data Exchange (ETDEWEB)

    Martins, Maria Paula de Souza [Agencia de Servicos Publicos de Energia do Estado do Espirito Santo (ASPE), Vitoria, ES (Brazil)

    2006-07-01

    This paper describes the necessary conditions to develop Brazil's natural gas sector with production, reserves, main uses, sources, inputs, main players, laws, regulatory aspects, prices, supply, demand, market, monopoly and free competition. (author)

  19. A Tax for Higher Education

    Science.gov (United States)

    Blumenstyk, Goldie

    2012-01-01

    Higher education pays off handsomely for society. Yet on a nationwide basis, states' support for higher education per full-time-equivalent student has fallen to just $6,290, the lowest in 15 years. A dedicated source of funds for higher education is problematic. But what if state and federal lawmakers applied the impeccable logic of the gas tax to…

  20. Ruminal Methane Production on Simple Phenolic Acids Addition in in Vitro Gas Production Method

    Directory of Open Access Journals (Sweden)

    A. Jayanegara

    2009-04-01

    Full Text Available Methane production from ruminants contributes to total global methane production, which is an important contributor to global warming. In this experiment, six sources of simple phenolic acids (benzoic, cinnamic, phenylacetic, caffeic, p-coumaric and ferulic acids at two different levels (2 and 5 mM added to hay diet were evaluated for their potential to reduce enteric methane production using in vitro Hohenheim gas production method. The measured variables were gas production, methane, organic matter digestibility (OMD, and short chain fatty acids (SCFA. The results showed that addition of cinnamic, caffeic, p-coumaric and ferulic acids at 5 mM significantly (P p-coumaric > ferulic > cinnamic. The addition of simple phenols did not significantly decrease OMD. Addition of simple phenols tends to decrease total SCFA production. It was concluded that methane decrease by addition of phenolic acids was relatively small, and the effect of phenolic acids on methane decrease depended on the source and concentration applied.

  1. 27 CFR 70.103 - Failure to pay tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to pay tax. 70.103... § 70.103 Failure to pay tax. Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter... penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27...

  2. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions. This... other than income taxes, other income and deductions. 367.4082 Section 367.4082 Conservation of Power...

  3. Tax responses in platform industries

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    2010-01-01

    that a higher ad valorem tax may undermine a firm's incentive to differentiate its product from that of its competitors. Finally, we demonstrate that the effects of increasing specific taxes may be the opposite of those of increasing value added taxes....... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show......Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...

  4. Dual Layer Monolith ATR of Pyrolysis Oil for Distributed Synthesis Gas Production

    Energy Technology Data Exchange (ETDEWEB)

    Lawal, Adeniyi [Stevens Institute of Technology, Castle Point Hoboken NJ 07030

    2012-09-29

    We have successfully demonstrated a novel reactor technology, based on BASF dual layer monolith catalyst, for miniaturizing the autothermal reforming of pyrolysis oil to syngas, the second and most critical of the three steps for thermochemically converting biomass waste to liquid transportation fuel. The technology was applied to aged as well as fresh samples of pyrolysis oil derived from five different biomass feedstocks, namely switch-grass, sawdust, hardwood/softwood, golden rod and maple. Optimization of process conditions in conjunction with innovative reactor system design enabled the minimization of carbon deposit and control of the H2/CO ratio of the product gas. A comprehensive techno-economic analysis of the integrated process using in part, experimental data from the project, indicates (1) net energy recovery of 49% accounting for all losses and external energy input, (2) weight of diesel oil produced as a percent of the biomass to be ~14%, and (3) for a demonstration size biomass to Fischer-Tropsch liquid plant of ~ 2000 daily barrels of diesel, the price of the diesel produced is ~$3.30 per gallon, ex. tax. However, the extension of catalyst life is critical to the realization of the projected economics. Catalyst deactivation was observed and the modes of deactivation, both reversible and irreversible were identified. An effective catalyst regeneration strategy was successfully demonstrated for reversible catalyst deactivation while a catalyst preservation strategy was proposed for preventing irreversible catalyst deactivation. Future work should therefore be focused on extending the catalyst life, and a successful demonstration of an extended (> 500 on-stream hours) catalyst life would affirm the commercial viability of the process.

  5. CONTRIBUTION OF INDIRECT TAXES

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2015-08-01

    Full Text Available The work is based on the fact that at any time and in any society, taxation is regarded as undesirable for all taxpayers. The existence and it's manifestation is justified, because the operation of any company involves costs that must be covered by sufficient resources. Since ancient times, each state has adopted its own tax system, more or less perfected, as the state has experienced a greater or lesser economic and military power At the base of this work stays the fact that tax systems are a key factor influencing the overall efficiency of the economy. They determine the size tendency to save, invest and work, influencing the increase in production and employment, which is essential sights integral economic strategy, making tax reform an important component of economic reform. This paper aims to analyze the indirect taxes and their contribution to the public revenues in Romania, the purpose paper contains an analysis based on statistical series as indirect taxation is where tax harmonization was possible. Through analyzes, the paper aims to provide answers to the problem of the contradiction between the growing need for budgetary revenues, which entails a continuous amplification and diversification of taxation, on the one hand, and the need to stimulate economic development, on the other hand. The harmonization of indirect taxation had been achieved since this touches the free movement of goods and the freedom to supply services, not being able to say the same thing about direct taxation, which is why the European Community Treaty does not specify expressly the alignment of direct taxation, considering that direct taxation is a matter of Internal Policies that, for a country free option.

  6. Natural Gas and Cellulosic Biomass: A Clean Fuel Combination? Determining the Natural Gas Blending Wall in Biofuel Production.

    Science.gov (United States)

    M Wright, Mark; Seifkar, Navid; Green, William H; Román-Leshkov, Yuriy

    2015-07-07

    Natural gas has the potential to increase the biofuel production output by combining gas- and biomass-to-liquids (GBTL) processes followed by naphtha and diesel fuel synthesis via Fischer-Tropsch (FT). This study reflects on the use of commercial-ready configurations of GBTL technologies and the environmental impact of enhancing biofuels with natural gas. The autothermal and steam-methane reforming processes for natural gas conversion and the gasification of biomass for FT fuel synthesis are modeled to estimate system well-to-wheel emissions and compare them to limits established by U.S. renewable fuel mandates. We show that natural gas can enhance FT biofuel production by reducing the need for water-gas shift (WGS) of biomass-derived syngas to achieve appropriate H2/CO ratios. Specifically, fuel yields are increased from less than 60 gallons per ton to over 100 gallons per ton with increasing natural gas input. However, GBTL facilities would need to limit natural gas use to less than 19.1% on a LHV energy basis (7.83 wt %) to avoid exceeding the emissions limits established by the Renewable Fuels Standard (RFS2) for clean, advanced biofuels. This effectively constitutes a blending limit that constrains the use of natural gas for enhancing the biomass-to-liquids (BTL) process.

  7. High efficient ethanol and VFAs production from gas fermentation: effect of acetate, gas and inoculum microbial composition

    DEFF Research Database (Denmark)

    El-Gammal, Maie; Abou-Shanab, Reda; Angelidaki, Irini

    2017-01-01

    In bioindustry, syngas fermentation is a promising technology for biofuel production without the use of plant biomass as sugar-based feedstock. The aim of this study was to identify optimal conditions for high efficient ethanol and volatile fatty acids (VFA) production from synthetic gas...... fatty acids and ethanol was achieved by the pure culture (Clostridium ragsdalei). Depending on the headspace gas composition, VFA concentrations were up to 300% higher after fermentation with Clostridium ragsdalei compared to fermentation with mixed culture. The preferred gas composition with respect...

  8. Attention to state, local taxes can save producers money

    International Nuclear Information System (INIS)

    Eggett, R.K.

    1997-01-01

    A constant challenge for independent oil and gas producers in the US is taxes. While the federal income tax code undergoes periodic revision, with much sound and fury attached to congressional and presidential action, state and local taxes are constantly being revised with little fanfare and little publicity. As an independent producer, one should pay close attention to these taxes because, in the aggregate, businesses pay considerably more to state and local jurisdictions in income, sales and use, and property taxes than they pay to the federal government in income tax. More than 85,000 taxing jurisdictions in the US impose a variety of taxes in a variety of ways, and your company's operations may span a number of them. The goal is to lower one's overall effective rate--the percentage of income one is paying to state and local governments. This article will explore some of the issues raised by the major taxes for which one is responsible

  9. World oil and gas resources-future production realities

    International Nuclear Information System (INIS)

    Masters, C.D.; Root, D.H.; Attanasi, E.D.

    1990-01-01

    Welcome to uncertainty was the phrase Jack Schanz used to introduce both layman and professionals to the maze of petroleum energy data that must be comprehended to achieve understanding of this critical commodity. Schanz was referring to the variables as he and his colleagues with Resources for the Future saw them in those years soon after the energy-awakening oil embargo of 1973. In some respects, the authors have made progress in removing uncertainty from energy data, but in general, we simply must accept that there are many points of view and many ways for the blindman to describe the elephant. There can be definitive listing of all uncertainties, but for this paper the authors try to underscore those traits of petroleum occurrence and supply that the author's believe bear most heavily on the understanding of production and resource availability. Because oil and gas exist in nature under such variable conditions and because the products themselves are variable in their properties, the authors must first recognize classification divisions of the resource substances, so that the reader might always have a clear perception of just what we are talking about and how it relates to other components of the commodity in question

  10. Assessing the greenhouse gas emissions of Brazilian soybean biodiesel production.

    Science.gov (United States)

    Cerri, Carlos Eduardo Pellegrino; You, Xin; Cherubin, Maurício Roberto; Moreira, Cindy Silva; Raucci, Guilherme Silva; Castigioni, Bruno de Almeida; Alves, Priscila Aparecida; Cerri, Domingos Guilherme Pellegrino; Mello, Francisco Fujita de Castro; Cerri, Carlos Clemente

    2017-01-01

    Soybean biodiesel (B100) has been playing an important role in Brazilian energy matrix towards the national bio-based economy. Greenhouse gas (GHG) emissions is the most widely used indicator for assessing the environmental sustainability of biodiesels and received particular attention among decision makers in business and politics, as well as consumers. Former studies have been mainly focused on the GHG emissions from the soybean cultivation, excluding other stages of the biodiesel production. Here, we present a holistic view of the total GHG emissions in four life cycle stages for soybean biodiesel. The aim of this study was to assess the GHG emissions of Brazilian soybean biodiesel production system with an integrated life cycle approach of four stages: agriculture, extraction, production and distribution. Allocation of mass and energy was applied and special attention was paid to the integrated and non-integrated industrial production chain. The results indicated that the largest source of GHG emissions, among four life cycle stages, is the agricultural stage (42-51%) for B100 produced in integrated systems and the production stage (46-52%) for B100 produced in non-integrated systems. Integration of industrial units resulted in significant reduction in life cycle GHG emissions. Without the consideration of LUC and assuming biogenic CO2 emissions is carbon neutral in our study, the calculated life cycle GHG emissions for domestic soybean biodiesel varied from 23.1 to 25.8 gCO2eq. MJ-1 B100 and those for soybean biodiesel exported to EU ranged from 26.5 to 29.2 gCO2eq. MJ-1 B100, which represent reductions by 65% up to 72% (depending on the delivery route) of GHG emissions compared with the EU benchmark for diesel fuel. Our findings from a life cycle perspective contributed to identify the major GHG sources in Brazilian soybean biodiesel production system and they can be used to guide mitigation priority for policy and decision-making. Projected scenarios in this

  11. Assessing the greenhouse gas emissions of Brazilian soybean biodiesel production

    Science.gov (United States)

    You, Xin; Cherubin, Maurício Roberto; Moreira, Cindy Silva; Raucci, Guilherme Silva; Castigioni, Bruno de Almeida; Alves, Priscila Aparecida; Cerri, Domingos Guilherme Pellegrino; Mello, Francisco Fujita de Castro; Cerri, Carlos Clemente

    2017-01-01

    Soybean biodiesel (B100) has been playing an important role in Brazilian energy matrix towards the national bio-based economy. Greenhouse gas (GHG) emissions is the most widely used indicator for assessing the environmental sustainability of biodiesels and received particular attention among decision makers in business and politics, as well as consumers. Former studies have been mainly focused on the GHG emissions from the soybean cultivation, excluding other stages of the biodiesel production. Here, we present a holistic view of the total GHG emissions in four life cycle stages for soybean biodiesel. The aim of this study was to assess the GHG emissions of Brazilian soybean biodiesel production system with an integrated life cycle approach of four stages: agriculture, extraction, production and distribution. Allocation of mass and energy was applied and special attention was paid to the integrated and non-integrated industrial production chain. The results indicated that the largest source of GHG emissions, among four life cycle stages, is the agricultural stage (42–51%) for B100 produced in integrated systems and the production stage (46–52%) for B100 produced in non-integrated systems. Integration of industrial units resulted in significant reduction in life cycle GHG emissions. Without the consideration of LUC and assuming biogenic CO2 emissions is carbon neutral in our study, the calculated life cycle GHG emissions for domestic soybean biodiesel varied from 23.1 to 25.8 gCO2eq. MJ-1 B100 and those for soybean biodiesel exported to EU ranged from 26.5 to 29.2 gCO2eq. MJ-1 B100, which represent reductions by 65% up to 72% (depending on the delivery route) of GHG emissions compared with the EU benchmark for diesel fuel. Our findings from a life cycle perspective contributed to identify the major GHG sources in Brazilian soybean biodiesel production system and they can be used to guide mitigation priority for policy and decision-making. Projected scenarios in

  12. Assessing the greenhouse gas emissions of Brazilian soybean biodiesel production.

    Directory of Open Access Journals (Sweden)

    Carlos Eduardo Pellegrino Cerri

    Full Text Available Soybean biodiesel (B100 has been playing an important role in Brazilian energy matrix towards the national bio-based economy. Greenhouse gas (GHG emissions is the most widely used indicator for assessing the environmental sustainability of biodiesels and received particular attention among decision makers in business and politics, as well as consumers. Former studies have been mainly focused on the GHG emissions from the soybean cultivation, excluding other stages of the biodiesel production. Here, we present a holistic view of the total GHG emissions in four life cycle stages for soybean biodiesel. The aim of this study was to assess the GHG emissions of Brazilian soybean biodiesel production system with an integrated life cycle approach of four stages: agriculture, extraction, production and distribution. Allocation of mass and energy was applied and special attention was paid to the integrated and non-integrated industrial production chain. The results indicated that the largest source of GHG emissions, among four life cycle stages, is the agricultural stage (42-51% for B100 produced in integrated systems and the production stage (46-52% for B100 produced in non-integrated systems. Integration of industrial units resulted in significant reduction in life cycle GHG emissions. Without the consideration of LUC and assuming biogenic CO2 emissions is carbon neutral in our study, the calculated life cycle GHG emissions for domestic soybean biodiesel varied from 23.1 to 25.8 gCO2eq. MJ-1 B100 and those for soybean biodiesel exported to EU ranged from 26.5 to 29.2 gCO2eq. MJ-1 B100, which represent reductions by 65% up to 72% (depending on the delivery route of GHG emissions compared with the EU benchmark for diesel fuel. Our findings from a life cycle perspective contributed to identify the major GHG sources in Brazilian soybean biodiesel production system and they can be used to guide mitigation priority for policy and decision-making. Projected

  13. Tax Expenditures in Croatia

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives. This paper considers all the items that constitute tax expenditures in Croatia, within the systems of the personal income tax, corporate income tax, and real estate transfer tax and value added tax. The objective of the article is to determine the real level of tax expenditures per form of tax in the 2001-2004 period. We hypothesised that the tax expenditures in the analysed forms of tax are both high and growing, which was ultimately borne out, for almost all the analysed items in the tax forms considered are growing.

  14. Problem of Production of Shale Gas in Germany

    OpenAIRE

    Nataliya K. Meden

    2014-01-01

    A bstract: Our magazine publishes a series of articles on shale gas in different countries. This article is about Germany, a main importer of Russian natural gas, so a perspective of exploitation of local shale gas resources is of a clear practical importance for Russia. We discuss external and internal factors which determine position of the German government concerning the shale gas excavation: policy of the USA and the EU, positions of German political parties, influence of the lobbying co...

  15. Technologies for direct production of flexible H2/CO synthesis gas

    International Nuclear Information System (INIS)

    Song Xueping; Guo Zhancheng

    2006-01-01

    The use of synthesis gas offers the opportunity to furnish a broad range of environmentally clean fuels and high value chemicals. However, synthesis gas manufacturing systems based on natural gas are capital intensive, and hence, there is great interest in technologies for cost effective synthesis gas production. Direct production of synthesis gas with flexible H 2 /CO ratio, which is in agreement with the stoichiometric ratios required by major synthesis gas based petrochemicals, can decrease the capital investment as well as the operating cost. Although CO 2 reforming and catalytic partial oxidation can directly produce desirable H 2 /CO synthesis gas, they are complicated and continued studies are necessary. In fact, direct production of flexible H 2 /CO synthesis gas can be obtained by optimizing the process schemes based on steam reforming and autothermal reforming as well as partial oxidation. This paper reviews the state of the art of the technologies

  16. Experimental study of xenon isotopes production by gas centrifuge

    International Nuclear Information System (INIS)

    Zhou Mingsheng; Liang Xiongwen; Zhang Yonggang; Dong Jinping

    2006-01-01

    The gas centrifuge technology is studied for the separation of Xe isotopes. The nature Xe is chosen as processing gas. A four-state cascade is designed to separate 124 Xe to a concentration of being greater than 65% in three separation runs. 124 Xe can be enriched to a concentration 99% in more separation runs using a cascade of more gas centrifuges. (authors)

  17. Estimating methane gas production in peat soils of the Florida Everglades using hydrogeophysical methods

    Science.gov (United States)

    Wright, William; Comas, Xavier

    2016-04-01

    The spatial and temporal variability in production and release of greenhouse gases (such as methane) in peat soils remains uncertain, particularly for low-latitude peatlands like the Everglades. Ground penetrating radar (GPR) is a hydrogeophysical tool that has been successfully used in the last decade to noninvasively investigate carbon dynamics in peat soils; however, application in subtropical systems is almost non-existent. This study is based on four field sites in the Florida Everglades, where changes in gas content within the soil are monitored using time-lapse GPR measurements and gas releases are monitored using gas traps. A weekly methane gas production rate is estimated using a mass balance approach, considering gas content estimated from GPR, gas release from gas traps and incorporating rates of diffusion, and methanotrophic consumption from previous studies. Resulting production rates range between 0.02 and 0.47 g CH4 m-2 d-1, falling within the range reported in literature. This study shows the potential of combining GPR with gas traps to monitor gas dynamics in peat soils of the Everglades and estimate methane gas production. We also show the enhanced ability of certain peat soils to store gas when compared to others, suggesting that physical properties control biogenic gas storage in the Everglades peat soils. Better understanding biogenic methane gas dynamics in peat soils has implications regarding the role of wetlands in the global carbon cycle, particularly under a climate change scenario.

  18. Production of bio-gas from maize cobs

    Energy Technology Data Exchange (ETDEWEB)

    Leke, Luter [College of Physical Sciences, University of Aberdeen, AB24 3UE, Aberdeen (United Kingdom); Department of Chemistry, Benue State University, P M B 102119, Makurdi (Nigeria); Ogbanje, Anne Ada [Department of Chemistry, Benue State University, P M B 102119, Makurdi (Nigeria); Department of Renewable Energy, Energy Commission of Nigeria, Garki-Abuja (Nigeria); Terfa, Dekaa Henry [Department of Chemistry, Benue State University, P M B 102119, Makurdi (Nigeria); Ikyaagba, Tyoalumun [College of Physical Sciences, University of Aberdeen, AB24 3UE, Aberdeen (United Kingdom)

    2013-07-01

    Anaerobic digestion of energy crop residues and wastes is of increasing interest in order to reduce greenhouse gas emissions and to facilitate a sustainable development of energy supply. Production of biogas provides a versatile carrier of renewable energy, as methane can be used for replacement of fossil fuels in both heat and power generation as vehicle fuel. Biogas fuel production from blends of biological wastes such as Cow rumen liquor (CL), Poultry droppings (PD), and Goat Faeces (GF) with Maize cobs (M) were studied. 20 g of each inoculum was mixed with 100g of degraded maize cobs in the first three digesters while the fourth contained CL 10g, PD 10 g, and M 100 g. 100 g of M alone in the fifth digester served as the control. The blends were subjected to anaerobic digestion for 10 days on the prevailing atmospheric ambient temperature and pressure conditions. Physiochemical properties of the blends such as moisture content, crude protein, ash, fat, crude fibre, carbohydrate content, C/N ratio, and pH were also determined. Results of the daily performances of each system showed that maize cobs (M) alone had cumulative biogas yield of 1.50 cm3 while those of the blends (MCL, MPD, MGF and MCLPD) were 6.11 cm3, 3.05 cm3, 2.50 cm3, and 63.00 cm3 respectively, pH and C/N ratio affected the biogas yield of the systems significantly. These results indicate that the low biogas production from maize cobs can be enhanced significantly by blending with cow rumen liquor and poultry droppings.

  19. Estonian Tax Structure

    Directory of Open Access Journals (Sweden)

    Viktor Trasberg

    2014-08-01

    Full Text Available The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment.

  20. Analysis of Specific Features of the Ukrainian Market of Natural Gas Production and Consumption

    Directory of Open Access Journals (Sweden)

    Lelyuk Oleksiy V.

    2013-11-01

    Full Text Available The article provides results of the study of specific features of the Ukrainian market of natural gas production and consumption. It analyses dynamics of the specific weight of Ukraine in general volumes of natural gas consumption in the world, dynamics of natural gas consumption in Ukraine during 1990 – 2012 and dependence of natural gas consumption on GDP volumes by the purchasing power parity. It studies the structure of natural gas consumption by regions in 2012 and sectors of economy, resource base of natural gas in Ukraine and also dynamics of established resources of natural gas in Ukraine and dynamics of natural gas production. It analyses base rates of growth of natural gas resources and production in Ukraine. It considers dynamics of import of natural gas into Ukraine and its import prices and also the structure of natural gas import. It identifies the balance of the natural gas market in Ukraine. On the basis of the conducted analysis the article proves that Ukraine is a gas-deficit country of the world, which depends on natural gas import supplies.

  1. 27 CFR 25.156 - Determination of tax on keg beer.

    Science.gov (United States)

    2010-04-01

    ... keg beer. 25.156 Section 25.156 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.156 Determination of tax on keg beer. (a) In determining the tax on beer removed in kegs, a barrel is regarded as a...

  2. 27 CFR 25.157 - Determination of tax on bottled beer.

    Science.gov (United States)

    2010-04-01

    ... bottled beer. 25.157 Section 25.157 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.157 Determination of tax on bottled beer. The quantities of bottled beer removed subject to tax shall be computed to...

  3. Collecting Taxes Database

    Data.gov (United States)

    US Agency for International Development — The Collecting Taxes Database contains performance and structural indicators about national tax systems. The database contains quantitative revenue performance...

  4. Report on the oil and gas industry in 2009; Rapport sur l'industrie petroliere et gaziere en 2009

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-07-01

    Illustrated by graphs and tables of data, this report discuss the recent evolutions of world oil and gas markets in 2009, of the oil and gas exploration and production in the world, of the issue of European gas supplies, of the exploration and production in France, of the oil industry and oil services, of hydrocarbon imports, of refining activities in France, of the quality of fuels, of substitution fuels, of the domestic transportation of oil products, of gas infrastructures, of oil product storage, of oil and gas products consumption, of hydrocarbon taxing, of gas price for the end consumer, of oil product prices, and of the retailing of oil products

  5. From tax evasion to tax planning

    OpenAIRE

    Bourgain, Arnaud; Pieretti, Patrice; Zanaj, Skerdilajda

    2013-01-01

    The aim of this paper is to analyze within a simple model how a re- moval of bank secrecy can impact tax revenues and banks' profitability assuming that offshore centers are able to offer sophisticated but legal or not easily detectable tax planning. Two alternative regimes are considered. A first in which there is strict bank secrecy and a second where there is international information exchange for tax purposes. We show in particular that sharing tax information with onshore coun- tries can...

  6. Natural gas productive capacity for the lower 48 states, 1982--1993

    International Nuclear Information System (INIS)

    1993-01-01

    The purpose of this report is to analyze monthly natural gas wellhead productive capacity and project this capacity for 1992 and 1993, based upon historical production data through 1991. Productive capacity is the volume of gas that can be produced from a well, reservoir, or field during a given period of time against a certain wellhead back-pressure under actual reservoir conditions excluding restrictions imposed by pipeline capacity, contracts, or regulatory bodies. For decades, natural gas supplies and productive capacity have been adequate, although in the 1970's the capacity surplus was small because of market structure (both interstate and intrastate), increasing demand, and insufficient drilling. In the early 1980's, lower demand together with increased drilling led to a large surplus of natural gas capacity. After 1986, this large surplus began to decline as demand for gas increased, gas prices dropped, and gas well completions dropped sharply. In late December 1989, this surplus decline, accompanied by exceptionally high demand and temporary weather-related production losses, led to concerns about the adequacy of monthly productive capacity for natural gas. This study indicates that monthly productive capacity will drop sharply during the 1992-1993 period. In the low gas price, low drilling case, gas productive capacity and estimated production demand will be roughly equal in December 1993. In base and high drilling cases, monthly productive capacity should be able to meet normal production demands through 1993 in the lower 48 States. Exceptionally high peak-day or peak-week production demand might not be met because of physical limitations. Beyond 1993, as the capacity of currently producing wells declines, a sufficient number of wells and/or imports must be added each year in order to ensure an adequate gas supply

  7. Production mechanism of negative pionlike particles in H2 gas discharge plasma

    International Nuclear Information System (INIS)

    Uramoto, Joshin.

    1996-04-01

    Negative pionlike and muonlike particles are produced by an electron bunch and a positive ion bunch which are generated controllably from an electron beam and a gas. Physical characteristics of the negative pionlike particles are the same with those of negative pionlike particles extracted from the H 2 gas discharge. Thus, the production mechanism in the H 2 gas discharge is deduced. (author)

  8. The Impact of Prices and Taxes on the Use of Tobacco Products in Latin America and the Caribbean

    Science.gov (United States)

    Paraje, Guillermo R.; Chaloupka, Frank J.

    2015-01-01

    We examined the impact of tobacco prices or taxes on tobacco use in Latin America and Caribbean countries. We searched MEDLINE, EconLit, LILACS, unpublished literature, 6 specialty journals, and reviewed references. We calculated pooled price elasticities using random-effects models. The 32 studies we examined found that cigarette prices have a negative and statistically significant effect on cigarette consumption. A change in price is associated with a less than proportional change in the quantity of cigarettes demanded. In most Latin American countries, own-price elasticity for cigarettes is likely below  −0.5  (pooled elasticities, short-run: −0.31; 95% confidence interval = −0.39, −0.24; long-run: −0.43; 95% CI = −0.51, −0.35). Tax increases effectively reduce cigarette use. Lack of studies using household- or individual-level data limits research’s policy relevance. PMID:25602902

  9. Modeling of Gas Production from Shale Reservoirs Considering Multiple Transport Mechanisms.

    Directory of Open Access Journals (Sweden)

    Chaohua Guo

    Full Text Available Gas transport in unconventional shale strata is a multi-mechanism-coupling process that is different from the process observed in conventional reservoirs. In micro fractures which are inborn or induced by hydraulic stimulation, viscous flow dominates. And gas surface diffusion and gas desorption should be further considered in organic nano pores. Also, the Klinkenberg effect should be considered when dealing with the gas transport problem. In addition, following two factors can play significant roles under certain circumstances but have not received enough attention in previous models. During pressure depletion, gas viscosity will change with Knudsen number; and pore radius will increase when the adsorption gas desorbs from the pore wall. In this paper, a comprehensive mathematical model that incorporates all known mechanisms for simulating gas flow in shale strata is presented. The objective of this study was to provide a more accurate reservoir model for simulation based on the flow mechanisms in the pore scale and formation geometry. Complex mechanisms, including viscous flow, Knudsen diffusion, slip flow, and desorption, are optionally integrated into different continua in the model. Sensitivity analysis was conducted to evaluate the effect of different mechanisms on the gas production. The results showed that adsorption and gas viscosity change will have a great impact on gas production. Ignoring one of following scenarios, such as adsorption, gas permeability change, gas viscosity change, or pore radius change, will underestimate gas production.

  10. Hydrogen production by absorption enhanced water gas shift (AEWGS)

    Energy Technology Data Exchange (ETDEWEB)

    Escobedo Bretado, Miguel A. [Facultad de Ciencias Quimicas, Universidad Juarez del Estado de Durango, Ave. Veterinaria s/n, Circuito Universitario, Durango 34120 (Mexico); Departamento de Quimica de Materiales, Centro de Investigacion en Materiales Avanzados, S.C. Miguel de Cervantes 120, Chihuahua, Chih. 31109 (Mexico); Delgado Vigil, Manuel D.; Gutierrez, Jesus Salinas; Lopez Ortiz, Alejandro; Collins-Martinez, Virginia [Departamento de Quimica de Materiales, Centro de Investigacion en Materiales Avanzados, S.C. Miguel de Cervantes 120, Chihuahua, Chih. 31109 (Mexico)

    2010-11-15

    AEWGS is a reaction that combines the WGS reaction and CO{sub 2} capture by a solid absorbent to produce high purity H{sub 2} from synthesis gas in one single step at 600-800 C. This reactor system, if homogeneous, would not require a catalyst. However, previous research on this concept was not conclusive, since a steel reactor was used and reactor walls were suspected to act as catalyst. Therefore, there is a need to address this issue and to select and evaluate suitable CO{sub 2} absorbents for this concept. AEWGS was studied using a quartz-made fixed-bed reactor at; SV = 3000 h{sup -1}, feed; 5% CO, 15% H{sub 2}O, balance He-N{sub 2} at 600 C, 1 atm. CO{sub 2} absorbents tested were CaO*MgO, and Na{sub 2}ZrO{sub 3}. Empty quartz-reactor tests leaded to conclude that a catalyst is needed for the WGS at temperatures of interest. A 97% H{sub 2} product was obtained with calcined dolomite suggesting this last to act as a WGS catalyst. (author)

  11. Separation of Flue-Gas Scrubber Sludge into Marketable Products

    International Nuclear Information System (INIS)

    1998-01-01

    The reduction of sulfur oxides from high sulfur coal burning utility companies has resulted in the production of huge quantities of wet flue-gas desulfurization scrubber sludge. A typical 400 MW power station burning a coal containing 3.5% sulfur by weight and using a limestone absorbent would produce approximately 177,000 tons (dry weight) of scrubber sludge per year. This brownish colored, finely divided material contains calcium sulfite (CaSO 3 · 1/2 H 2 O), calcium sulfate (CaSO 4 · 2H 2 O), unreacted limestone (CaCO 3 ), and various other impurities such as fly-ash and iron oxide particles. The physical separation of the components of scrubber sludge would result in the re-use of this material. The primary use would be conversion to a highly pure synthetic gypsum. This technical report concentrates on the effect of baffle configuration on the separation of calcium sulfite/sulfate from limestone. The position of the baffles as they related to the feed inlet, and the quantity of the baffles were examined. A clean calcium sulfite/sulfate (less than 2.0% limestone by weight) was achieved with the combination of water-only cyclone and horizontally baffled column

  12. The economic and environmental effects of a carbon tax in South Africa: A dynamic CGE modelling approach

    Directory of Open Access Journals (Sweden)

    Jan Van Heerden

    2016-12-01

    South Africa’s National Treasury released its Carbon Tax Policy Paper in May 2013. The paper proposed a R120/tCO2-equiv. levy on coal, gas and petroleum fuels. Here, we model the possible impacts of such a tax on the South African economy using the computable general equilibrium (CGE 53-sector model of the University of Pretoria’s Department of Economics. The model shows that the carbon tax has the capacity to decrease South Africa’s greenhouse gas (GHG emissions by between 1 900MtCO2-equiv. and 2 300MtCO2-equiv. between 2016 and 2035. The extent of emissions reductions is most sensitive to the rate at which tax exemptions are removed. Recycling of carbon tax revenue reduces the extent of emissions reductions due to the fact that economic growth is supported. The manner in which carbon tax revenue is recycled back into the economy is therefore important in terms of the extent of emissions reductions achieved, but not as significant as the influence of different exemption schedules. The model shows the carbon tax to have a net negative impact on South Africa’s gross domestic product (GDP relative to the baseline under all exemption regimes and all revenue recycling options assessed. The negative impact of the carbon tax on GDP is, however, greatly reduced by the manner in which the tax revenue is recycled. Recycling in the form of a production subsidy for all industries results in the lowest negative impact on GDP.

  13. Taxing food: implications for public health nutrition.

    Science.gov (United States)

    Caraher, Martin; Cowburn, Gill

    2005-12-01

    To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

  14. Extended lactations may improve cow health, productivity and reduce greenhouse gas emissions from organic dairy production

    DEFF Research Database (Denmark)

    Lehmann, Jesper Overgård; Mogensen, Lisbeth; Kristensen, Troels

    2014-01-01

    The concept of extended lactation is a break with the tradition of getting one calf per cow per year that should improve cow health, increase productivity and reduce greenhouse gas (GHG) emission per kg milk produced in high-yield organic dairy herds. These effects are achieved through fewer...... calvings per year and hence a production of fewer replacement heifers, which, in combination with fewer days dry per cow per year, will reduce the annual herd requirement for feed. Total herd feed use is a major determinant of GHG emission at farm gate. However, these effects also rely on the assumption...... calves and fewer culled cows will be available for sale. An on-going project at Aarhus University aims at characterising those cows that can maintain milk production through an extended lactation, and it aims at estimating the overall herd effect of this concept on farm profitability and GHG emission per...

  15. Does Tax Haven FDI Influence Firm Performance?

    OpenAIRE

    Dewit, Gerda; Jones, Chris; Leahy, Dermot

    2017-01-01

    This paper provides theoretical and empirical evidence of the link between the use of tax haven subsidiaries by multinational enterprises (MNEs) and firm performance, as measured by total factor productivity. We find that the use of tax havens has no impact on economic dynamism for a sample of MNEs from across the OECD. Our results have significant policy implications in terms of the role of tax havens in the world economy.

  16. Impact of Alaskan gas subsidy

    International Nuclear Information System (INIS)

    George, R.R.

    2002-01-01

    This report provides the Government of the Northwest Territories (GNWT) with an assessment of the impact of the Alaska natural gas tax credit proposed and passed in the United States Senate energy bill. In particular, Purvin and Gertz evaluated the impact of the Alaskan gas subsidy on potential Mackenzie Delta/Beaufort Sea production as well as existing and future production from other areas including Western Canada, the Rocky Mountains in the United States, and the Gulf Coast. The mechanisms through which other producing areas are affected were described and the typical volumetric impact is presented using gas models developed by Purvin and Gertz. The GNWT wants to maximize the benefits of Arctic gas development for its constituents but believes that its interests will be negatively impacted by subsidized Alaskan gas which will be applied for the period beginning in 2010. The tax credit sets a floor price of $3.25 (US)/MMBtu. Purvin and Gertz concludes that the Alaskan gas subsidy would produce a misallocation of resources and distort the continental North American natural gas market. It would encourage over investment in Alaskan gas production because the credit works as a false signal to the privileged few that divert resources from higher value activities to lower value activities. The winners of the Alaskan gas subsidy would be Alaskan producers and the Alaskan economy. The losers would be other resource owners, producers, and American taxpayers because they would finance the subsidy through a tax credit mechanism. There would be an overall loss to the economy because of sub-optimal allocation of resources. In addition, producers in existing producing areas such as the Mackenzie Delta/Beaufort Sea region would face lower market prices as a result of the subsidy, thereby reducing their investments. It was concluded that the Alaskan gas subsidy is counterproductive from the perspective of a secure continental supply of natural gas. 1 tab., 2 figs

  17. Tax policy to combat global warming: On designing a carbon tax

    International Nuclear Information System (INIS)

    Poterba, J.

    1991-01-01

    This chapter is divided into five sections. The first describes the basic structure of the carbon tax, focusing on the policies already in place in Europe as well as proposed taxes for the US. The second section considers the distributional burden of carbon taxes across income groups. The third section examines the production and consumption distortions from a carbon tax, using a simple partial-equilibrium model of the energy market. These estimates do not correspond to the net efficiency cost of carbon taxes because they neglect the reduction in negative externalities associated with these taxes, but they indicate the cost that must be balanced against potential efficiency gains from the externality channel. The fourth section discusses the short- and long-run macroeconomic effects of adopting a carbon tax, drawing on previous empirical studies of the relationship between tax rates and real output growth. A central issue in this regard is the disposition of carbon tax revenues. The fifth section considers several design issues relating to carbon taxes, such as harmonization with other greenhouse taxes and the difficulty of taxing fossil-fuel use in imported intermediate goods. There is a brief concluding section that discusses broader issues of policy design

  18. TOP TAX SYSTEM - A common tax system for all nations

    OpenAIRE

    VIJAYA KRUSHNA VARMA

    2011-01-01

    TOP Tax system is a new tax system which can be used as a common tax system for all nations. This new tax system will be without present tax system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax collection departments to relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, t...

  19. Fluctuation theorem for entropy production during effusion of a relativistic ideal gas.

    Science.gov (United States)

    Cleuren, B; Willaert, K; Engel, A; Van den Broeck, C

    2008-02-01

    The probability distribution of the entropy production for the effusion of a relativistic ideal gas is calculated explicitly. This result is then extended to include particle and antiparticle pair production and annihilation. In both cases, the fluctuation theorem is verified.

  20. Remote and Onsite Direct Measurements of Emissions from Oil and Natural Gas Production

    Science.gov (United States)

    Environmentally responsible oil and gas production requires accurate knowledge of emissions from long-term production operations1, which can include methane, volatile organic compounds, and hazardous air pollutants. Well pad emissions vary based on the geologically-determined com...

  1. Environmental benefits of advanced oil and gas exploration and production technology

    Energy Technology Data Exchange (ETDEWEB)

    None

    1999-10-01

    THROUGHOUT THE OIL AND GAS LIFE CYCLE, THE INDUSTRY HAS APPLIED AN ARRAY OF ADVANCED TECHNOLOGIES TO IMPROVE EFFICIENCY, PRODUCTIVITY, AND ENVIRONMENTAL PERFORMANCE. THIS REPORT FOCUSES SPECIFICALLY ON ADVANCES IN EXPLORATION AND PRODUCTION (E&P) OPERATIONS.

  2. Distributional consequences of environmental taxes; Fordelingsvirkninger af energi- og miljoeafgifter

    Energy Technology Data Exchange (ETDEWEB)

    Klinge Jacobsen, H.; Birr-Pedersen, K.; Wier, M.

    2001-11-01

    Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use, pesticides, etc. The distributional effect of taxes is examined in relation to household income, socio-economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption-based taxes, especially environmental taxes, might have distributional impacts amongst income groups which have not been considered part of the tax policy. The taxes are compared with respect to distributional impact. Do the effects of the different taxes vary to such an extent that this should be considered when designing tax policies? The hypothesis is that some environmental taxes associated with luxury income are less regressive than the average environmental tax. The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO{sup 2}. The distributional impacts are illustrated using household consumption survey data and data covering household expenditures on energy. The energy taxes and the more recently introduced green taxes are compared. The project is combining the direct and the indirect effect of taxes. The direct effect considers the taxes imposed directly on

  3. Lessons from the polder. Energy tax design in The Netherlands from a climate change perspective

    International Nuclear Information System (INIS)

    Vollebergh, Herman R.J.

    2008-01-01

    This paper evaluates energy tax reform in The Netherlands between 1988 and 2002 from a climate change perspective. In particular, the introduction of two (indirect) taxes on energy products is now responsible for a considerable amount of tax revenue from a green tax base. The paper discusses the energy tax base and rate structure from a modern Pigovian tax perspective and illustrates the practical difficulties involved in the indirect and non-uniform taxation of emissions. Also further improvements of the energy tax structure are discussed, such as a better targeting of the energy tax base and tax rate to fuel characteristics. (author)

  4. The danish tax on saturated fat

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    Denmark introduced a new tax on saturated fat in food products with effect from October 2011. The objective of this paper is to make an effect assessment of this tax for some of the product categories most significantly affected by the new tax, namely fats such as butter, butter-blends, margarine...... on saturated fat in food products has had some effects on the market for the considered products, in that the level of consumption of fats dropped by 10 – 20%. Furthermore, the analysis points at shifts in demand from high-price supermarkets towards low-price discount stores – a shift that seems to have been...... utilized by discount chains to raise the prices of butter and margarine by more than the pure tax increase. Due to the relatively short data period with the tax being active, interpretation of these findings from a long-run perspective should be done with considerable care. It is thus recommended to repeat...

  5. An environmental tax towards more sustainable food consumption: empirical evidence of the French meat and marine food consumption

    OpenAIRE

    Bonnet, Céline; Bouamra-Mechemache, Zohra; Corre, Tifenn

    2016-01-01

    After fossil fuels, agricultural production and fisheries are industries with the largest impact on the environment in terms of greenhouse gas (GHG) emissions, especially in the production of ruminant meats such as beef, veal or lamb. In order to reduce this environmental impact, consumers can change their food consumption habits to utilize less polluting products such as white meats or vegetable food products. We analyze whether or not a CO2 equivalent (CO2-eq) tax policy can change consumer...

  6. Spatial resolution of gas hydrate and permeability changes from ERT data in LARS simulating the Mallik gas hydrate production test

    Science.gov (United States)

    Priegnitz, Mike; Thaler, Jan; Spangenberg, Erik; Schicks, Judith M.; Abendroth, Sven

    2014-05-01

    The German gas hydrate project SUGAR studies innovative methods and approaches to be applied in the production of methane from hydrate-bearing reservoirs. To enable laboratory studies in pilot scale, a large reservoir simulator (LARS) was realized allowing for the formation and dissociation of gas hydrates under simulated in-situ conditions. LARS is equipped with a series of sensors. This includes a cylindrical electrical resistance tomography (ERT) array composed of 25 electrode rings featuring 15 electrodes each. The high-resolution ERT array is used to monitor the spatial distribution of the electrical resistivity during hydrate formation and dissociation experiments over time. As the present phases of poorly conducting sediment, well conducting pore fluid, non-conducting hydrates, and isolating free gas cover a wide range of electrical properties, ERT measurements enable us to monitor the spatial distribution of these phases during the experiments. In order to investigate the hydrate dissociation and the resulting fluid flow, we simulated a hydrate production test in LARS that was based on the Mallik gas hydrate production test (see abstract Heeschen et al., this volume). At first, a hydrate phase was produced from methane saturated saline water. During the two months of gas hydrate production we measured the electrical properties within the sediment sample every four hours. These data were used to establish a routine estimating both the local degrees of hydrate saturation and the resulting local permeabilities in the sediment's pore space from the measured resistivity data. The final gas hydrate saturation filled 89.5% of the total pore space. During hydrate dissociation, ERT data do not allow for a quantitative determination of free gas and remaining gas hydrates since both phases are electrically isolating. However, changes are resolved in the spatial distribution of the conducting liquid and the isolating phase with gas being the only mobile isolating phase

  7. European tax law

    NARCIS (Netherlands)

    Terra, B.J.M.; Wattel, P.J.

    2008-01-01

    This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. For students, an abridged student edition textbook is available. The book offers a systematic survey of the tax implications of the EC

  8. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2008-01-01

    The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects.

  9. Dynamic tax depreciation strategies

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2011-01-01

    The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects.

  10. Refundable Tax Credits

    OpenAIRE

    Congressional Budget Office

    2013-01-01

    In 1975, the first refundable tax credit—the earned income tax credit (EITC)—took effect. Since then, the number and cost of refundable tax credits—credits that can result in net payments from the government—have grown considerably. Those credits will cost $149 billion in 2013, CBO estimates, mostly for the EITC and the child tax credit.

  11. Exploring the production of natural gas through the lenses of the ACEGES model

    International Nuclear Information System (INIS)

    Voudouris, Vlasios; Matsumoto, Ken'ichi; Sedgwick, John; Rigby, Robert; Stasinopoulos, Dimitrios; Jefferson, Michael

    2014-01-01

    Due to the increasing importance of natural gas for modern economic activity, and gas's non-renewable nature, it is extremely important to try to estimate possible trajectories of future natural gas production while considering uncertainties in resource estimates, demand growth, production growth and other factors that might limit production. In this study, we develop future scenarios for natural gas supply using the ACEGES computational laboratory. Conditionally on the currently estimated ultimate recoverable resources, the ‘Collective View’ and ‘Golden Age’ Scenarios suggest that the supply of natural gas is likely to meet the increasing demand for natural gas until at least 2035. The ‘Golden Age’ Scenario suggests significant ‘jumps’ of natural gas production – important for testing the resilience of long-term strategies. - Highlights: • We present the ‘Collective View’ and ‘Golden Age’ Scenarios for natural gas production. • We do not observe any significant supply demand pressure of natural gas until 2035. • We do observe ‘jumps’ in natural gas supply until 2035. • The ACEGES-based scenarios can assess the resilience of longterm strategies

  12. Maximization of Egyptian Gas Oil Production Through the Optimal Use of the Operating Parameters

    International Nuclear Information System (INIS)

    Marawan, H.

    2004-01-01

    Gas oil is the major fossil fuel consumed around the world. Global gas oil consumption is rising at a steadily fast pace because of its higher combustion efficiency (versus gasoline). The annual increase rate of gas oil consumption in Egypt is 7 % whereas, the world increase rates range from 1.5 % to 2 % . The main sources for producing gas oil in Egypt refiners is the direct production from the atmospheric distillation process units or it may be produced as a side product from vacuum distillation units . Gas oil is produced through hydrocracking process of vacuum distillation side streams and heavy cocked gas oil. Gas oil production yield can be increased through the existing operation process units. Modifications of the current atmospheric and vacuum tower operations will increase gas oil yield rates to 20 % more than the existing production rates. The modification of the operating conditions and adoption of the optimum catalyst of the existing hydrocracking and mild hydro cracking process units improve gas oil production yield. Operating delayed cocker at high temperatures, low pressure and low cycle ratio also support achieving the maximization of gas oil yield

  13. 21 CFR 173.350 - Combustion product gas.

    Science.gov (United States)

    2010-04-01

    .... Caution. The various parts of the absorption train must be connected by gas-tight tubing and joints... gas source is connected in series to the flow-rate device, the flow meter, and the absorption.... Maintain the coolant bath at 0 °C throughout. Remove the absorption vessel from the bath, disconnect, and...

  14. In vitro organic matter digestibility and gas production of fish-meal ...

    African Journals Online (AJOL)

    In this study, an in vitro rumen gas production technique was utilized to evaluate fish-meal coated with different types and levels of fats for total gas production, Metabolizable energy (ME) and organic matter digestibility (OMD) contents. Approximately 200 mg of sample was weighed and inserted in glass syringes, then ...

  15. In vitro gas production of wheat grain flour coated with different fat ...

    African Journals Online (AJOL)

    Gas production (GP) is a rapid method for feedstuffs assessment. A study was done to investigate wheat grain coated with hydrogenated tallow (HT) and hydrogenated palm oil (HP) of different fatty acids types and levels to study total gas production. Approximately, 200 mg (DM basis) of sample was weighed and inserted in ...

  16. Gas phase hydrogen peroxide production in atmospheric pressure glow discharges operating in He - H2O

    NARCIS (Netherlands)

    Vasko, C.A.; Veldhuizen, van E.M.; Bruggeman, P.J.

    2013-01-01

    The gas phase production of hydrogen peroxide (H2O2) in a RF atmospheric pressure glow discharge with helium and water vapour has been investigated as a function of the gas flow. It is shown that the production of H2O2 is through the recombination of two OH radicals in a three body collision and the

  17. Relationship between in situ degradation kinetics and in vitro gas production fermentation using different mathematical models

    NARCIS (Netherlands)

    Rodrigues, M.A.M.; Cone, J.W.; Ferreira, L.M.M.; Blok, M.C.; Guedes, C.

    2009-01-01

    In vitro and in situ studies were conducted to evaluate the influence of different mathematical models, used to fit gas production profiles of 15 feedstuffs, on estimates of nylon bag organic matter (OM) degradation kinetics. The gas production data were fitted to Exponential, Logistic, Gompertz and

  18. Demonstrating multi-layered MAS in control of offshore oil and gas production

    DEFF Research Database (Denmark)

    Lindegaard Mikkelsen, Lars; Næumann, J. R.; Demazeau, Y.

    2013-01-01

    From a control perspective, offshore oil and gas production is very challenging due to the many and potentially conflicting production objectives that arise from the intrinsic complexity of the oil and gas domain. In this paper, we demonstrate how a multi-layered multi-agent system can be used in...

  19. Multi-layered satisficing decision making in oil and gas production platforms

    DEFF Research Database (Denmark)

    Lindegaard Mikkelsen, Lars; Demazeau, Yves; Jørgensen, B. N.

    2013-01-01

    From a control perspective, offshore oil and gas production is very challenging due to the many and potentially conflicting production objectives that arise from the intrinsic complexity of the oil and gas domain. In this paper, we show how a multi-layered multi-agent system can be used to implem...

  20. Different palm oil production systems for energy purposes and their greenhouse gas implications

    NARCIS (Netherlands)

    Wicke, B.|info:eu-repo/dai/nl/306645955; Dornburg, V.|info:eu-repo/dai/nl/189955007; Junginger, H.M.|info:eu-repo/dai/nl/202130703; Faaij, A.P.C.|info:eu-repo/dai/nl/10685903X

    2008-01-01

    This study analyses the greenhouse gas (GHG) emissions of crude palm oil (CPO) and palm fatty acid distillate (PFAD) production in northern Borneo (Malaysia), their transport to the Netherlands and their co-firing with natural gas for electricity production. In the case of CPO, conversion to

  1. Safety barriers to prevent release of hydrocarbons during production of oil and gas

    OpenAIRE

    Sklet, Snorre; Hauge, Stein

    2004-01-01

    This report documents a set of scenarios related to release of hydrocarbons during production on oil and gas platforms. For each release scenario, initiating events, barrier functions aimed to prevent loss of containment, and barrier systems that realize these barrier functions are identified and described. Safety barriers to prevent release of hydrocarbons during production of oil and gas

  2. How did the US economy react to shale gas production revolution? An advanced time series approach

    International Nuclear Information System (INIS)

    Bilgili, Faik; Koçak, Emrah; Bulut, Ümit; Sualp, M. Nedim

    2016-01-01

    This paper aims at examining the impacts of shale gas revolution on industrial production in the US. To this end, this paper, first, throughout literature review, exposes the features of shale gas revolution in the US in terms of energy technology and energy markets. However, the potential influences of shale gas extraction on the US economy are not explicit in the existing literature. Thus, considering mainly the output of shale gas revolution on the US economy in this research, later, the paper conducts econometric models to reveal if there exists significant effect(s) of shale gas revolution on the US economy. Therefore, the paper employs unit root tests and cointegration tests by following relevant US monthly data from January 2008 to December 2013. Then, this paper observes long run impact of shale gas production on industrial production in the US through dynamic ordinary least squares estimation with dummy structural breaks and conducts Granger causality test based on vector error correction model. The dynamic ordinary least squares estimator explores that shale gas production has a positive effect on industrial production. Besides, the Granger causality test presents that shale gas production Granger causes industrial production in the long run. Based on the findings of the long run estimations, the paper yields that industrial production is positively related to shale gas production. Eventually, upon its findings, this paper asserts that (i) the shale gas revolution in the US has considerable positive effects on the US economy within the scope of the validity of the growth hypothesis, (ii) new technologies might be developed to mitigate the possible negative environmental effects of shale gas production, (iii) the countries having shale gas reserves, as in US, may follow energy policies to utilize their shale reserves more in the future to meet their energy demand and to increase their economic welfare. - Highlights: • Explores the US shale gas revolution

  3. Tax Planning for Enterprises

    Institute of Scientific and Technical Information of China (English)

    Fan Weiqing

    2011-01-01

    @@ Tax planning is legal planning activities for tax savings, meaning tax payers make operation plans within the national policy framework and choose operation programs favorable to tax savings.Along with a maturing socialist market economy system in China, tax planning is becoming an integral part of enterprise management and operation.For a better tax planning, enterprises have to fully understand the meaning, get proficient at relevant strategies, and apply these methods to save taxes and realize the maximization of enterprise value while considering the actual situation.

  4. Tax barriers to four renewable electric generation technologies

    International Nuclear Information System (INIS)

    Jenkins, A.F.; Chapman, R.A.; Reilly, H.E.

    1996-01-01

    The tax loads associated with constructing and owning current and advanced solar central receiver, biomass-electric, and flash and binary cycle geothermal projects are compared to the tax loads incurred by natural gas-fired generation matched in size, hours of operation, and technology status. All but one of the eight renewable projects carry higher tax burdens under current tax codes. These higher tax loads proportionately reduce the competitiveness of renewables. Three tax neutralizing policies are applied to the renewable projects, each restoring competitiveness for some of the projects. The results show that RD and D must be accompanied with such public initiatives as tax neutrality in order for the majority of renewable projects to compete with advanced gas turbines in the emerging electric services market

  5. Understanding the petroleum and natural gas regime in Saskatchewan

    International Nuclear Information System (INIS)

    Lothian, E.C.

    1997-01-01

    Some of the legal issues relating to exploring for and operating oil and gas properties in Saskatchewan were discussed. An overview of key legislation was provided. The purpose of the Oil and Gas Conservation Act (OGCA) was explained, i.e., (1) to prevent waste, (2) to regulate all oil and gas operations to maximize ultimate recovery through prudent operations, (3) to allow each owner the opportunity to recover its share of oil or gas from a pool, (4) to develop, protect and conserve Saskatchewan's oil and gas resources, and (5) to protect the environment from the harmful effects of oil and gas operations. Legislation regarding vertical wells, horizontal wells, and horizontal well spacing was reviewed. Similar explanations were provided for the key features of the Petroleum and Natural Gas Regulations, the Freehold Oil and Gas Production Tax Act, the Mineral Taxation Act, the Land Titles Act, and the Builder's Lien Act. Registration issues for Crown and freehold lands, and non-contractual operator's duties were also reviewed. A brief reference was also made to a recent report entitled the 'Saskatchewan External Cost Review' which indicated that Saskatchewan had certain advantages for producing oil and gas compared to Alberta, Manitoba, British Columbia and North Dakota. Unfortunately, the report also indicated that the external costs ( crown royalties, freehold production taxes, income taxes, sales taxes, etc.), were the highest in Saskatchewan of the four jurisdictions reviewed

  6. High efficient ethanol and VFAs production from gas fermentation: effect of acetate, gas and inoculum microbial composition

    DEFF Research Database (Denmark)

    El-Gammal, Maie; Abou-Shanab, Reda; Angelidaki, Irini

    2017-01-01

    In bioindustry, syngas fermentation is a promising technology for biofuel production without the use of plant biomass as sugar-based feedstock. The aim of this study was to identify optimal conditions for high efficient ethanol and volatile fatty acids (VFA) production from synthetic gas fermenta......In bioindustry, syngas fermentation is a promising technology for biofuel production without the use of plant biomass as sugar-based feedstock. The aim of this study was to identify optimal conditions for high efficient ethanol and volatile fatty acids (VFA) production from synthetic gas...... fatty acids and ethanol was achieved by the pure culture (Clostridium ragsdalei). Depending on the headspace gas composition, VFA concentrations were up to 300% higher after fermentation with Clostridium ragsdalei compared to fermentation with mixed culture. The preferred gas composition with respect...... to highest VFA concentration was pure CO (100%) regardless of microbial composition of the inoculum and media composition. The addition of acetate had a negative impact on the VFA formation which was depending on the initial gas composition in head space....

  7. Soil Carbon Chemistry and Greenhouse Gas Production in Global Peatlands

    Science.gov (United States)

    Normand, A. E.; Turner, B. L.; Lamit, L. J.; Smith, A. N.; Baiser, B.; Clark, M. W.; Hazlett, C.; Lilleskov, E.; Long, J.; Grover, S.; Reddy, K. R.

    2017-12-01

    Peatlands play a critical role in the global carbon cycle because they contain approximately 30% of the 1500 Pg of carbon stored in soils worldwide. However, the stability of these vast stores of carbon is under threat from climate and land-use change, with important consequences for global climate. Ecosystem models predict the impact of peatland perturbation on carbon fluxes based on total soil carbon pools, but responses could vary markedly depending on the chemical composition of soil organic matter. Here we combine experimental and observational studies to quantify the chemical nature and response to perturbation of soil organic matter in peatlands worldwide. We quantified carbon functional groups in a global sample of 125 freshwater peatlands using solid-state 13C nuclear magnetic resonance (NMR) spectroscopy to determine the drivers of molecular composition of soil organic matter. We then incubated a representative subset of the soils under aerobic and anaerobic conditions to determine how organic matter composition influences carbon dioxide (CO2) and methane (CH4) emissions following drainage or flooding. The functional chemistry of peat varied markedly at large and small spatial scales, due to long-term land use change, mean annual temperature, nutrient status, and vegetation, but not pH. Despite this variation, we found predictable responses of greenhouse gas production following drainage based on soil carbon chemistry, defined by a novel Global Peat Stability Index, with greater CO2 and CH4 fluxes from soils enriched in oxygen-containing organic carbon (O-alkyl C) and depleted in aromatic and hydrophobic compounds. Incorporation of the Global Peat Stability Index of peatland organic matter into earth system models and management strategies, which will improve estimates of GHG fluxes from peatlands and ultimately advance management to reduce carbon loss from these sensitive ecosystems.

  8. The oil tax regime of Azerbaijan

    Energy Technology Data Exchange (ETDEWEB)

    Anderson, Gerard

    1998-07-01

    Azerbaijan has a long history in the oil business and a chance of a spectacular future. To understand why the oil tax regime evolved into its present form and how it is likely to develop, it is necessary to know something of the country's history and the commercial environment. Consequently the presentation begins by discussing these items. It then outlines the Production Sharing Agreement regime in Azerbaijan and then deals with the Kazakh and Georgian Tax Codes, as these are likely to be the basis of a new general tax law in Azerbaijan from 1999. The presentation includes comments on the New Draft Tax Code of 1998.

  9. The oil tax regime of Azerbaijan

    Energy Technology Data Exchange (ETDEWEB)

    Anderson, Gerard

    1998-07-01

    Azerbaijan has a long history in the oil business and a chance of a spectacular future. To understand why the oil tax regime evolved into its present form and how it is likely to develop, it is necessary to know something of the country's history and the commercial environment. Consequently the presentation begins by discussing these items. It then outlines the Production Sharing Agreement regime in Azerbaijan and then deals with the Kazakh and Georgian Tax Codes, as these are likely to be the basis of a new general tax law in Azerbaijan from 1999. The presentation includes comments on the New Draft Tax Code of 1998.

  10. INCREASE TAX BASE AS INDICATOR OF SUSTAINABLE DEVELOPMENT COMPANIES

    Directory of Open Access Journals (Sweden)

    V. Iu. Padalkin

    2014-01-01

    Full Text Available Summary. The article analyzed the tax burden as an indicator of growth of production and security of financial activity of working capital. The most important duty of the enterprise - the taxpayer in accordance with paragraph 1 of art. 3 of the Tax Code of the Russian Federation is the responsibility to pay the legally established taxes and fees. However, according to article 45 of the Tax Code to claim 1 tax liability must be carried out within the period prescribed by law. Under the tax in accordance with paragraph 1 of article 8 of the Tax Code is understood mandatory, individually gratuitous payment collected from organizations and individuals in the form of alienation of their right to property, economic or operational management of funds for financial support of the state and (or municipalities. Tax regulation - measures the indirect impact on the economy of the state, economic and social processes by changing the types of taxes, tax rates, tax incentives to establish, reduce or increase the overall level of tax payments to the budget. So, tax cuts can stimulate production, and raising taxes - to restrain or even suppress some activities.

  11. The progressive tax

    OpenAIRE

    Estrada, Fernando

    2010-01-01

    This article describes the argumentative structure of Hayek on the relationship between power to tax and the progressive tax. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and Liberty, vol3; The Political Order of Free People, 1979) Hayek describes one of the arguments most complete information bout SFP progressive tax systems (progressive tax). According to the author the history of the tax progressive system...

  12. Tax optimization of companies

    OpenAIRE

    Dědinová, Pavla

    2017-01-01

    This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the a...

  13. Tax havens and development

    OpenAIRE

    Norwegian Government Commission on Capital Flight from Poor Countries

    2009-01-01

    Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their national tax base, and partly because they generally have weaker institutions and thereby fewer opportunities for enforcing the laws and regulations they adopt. Tax treaties between tax havens and developing countries often contribute to a significant reduction in the tax base of...

  14. Potential biodefense model applications for portable chlorine dioxide gas production.

    Science.gov (United States)

    Stubblefield, Jeannie M; Newsome, Anthony L

    2015-01-01

    Development of decontamination methods and strategies to address potential infectious disease outbreaks and bioterrorism events are pertinent to this nation's biodefense strategies and general biosecurity. Chlorine dioxide (ClO2) gas has a history of use as a decontamination agent in response to an act of bioterrorism. However, the more widespread use of ClO2 gas to meet current and unforeseen decontamination needs has been hampered because the gas is too unstable for shipment and must be prepared at the application site. Newer technology allows for easy, onsite gas generation without the need for dedicated equipment, electricity, water, or personnel with advanced training. In a laboratory model system, 2 unique applications (personal protective equipment [PPE] and animal skin) were investigated in the context of potential development of decontamination protocols. Such protocols could serve to reduce human exposure to bacteria in a decontamination response effort. Chlorine dioxide gas was capable of reducing (2-7 logs of vegetative and spore-forming bacteria), and in some instances eliminating, culturable bacteria from difficult to clean areas on PPE facepieces. The gas was effective in eliminating naturally occurring bacteria on animal skin and also on skin inoculated with Bacillus spores. The culturable bacteria, including Bacillus spores, were eliminated in a time- and dose-dependent manner. Results of these studies suggested portable, easily used ClO2 gas generation systems have excellent potential for protocol development to contribute to biodefense strategies and decontamination responses to infectious disease outbreaks or other biothreat events.

  15. How to Set up an Effective Food Tax?; Comment on “Food Taxes: A New Holy Grail?”

    Directory of Open Access Journals (Sweden)

    Céline Bonnet

    2013-01-01

    Full Text Available Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  16. Contact heating of water products of combustion of natural gas

    Energy Technology Data Exchange (ETDEWEB)

    Aronov, I Z

    1978-01-01

    The USSR's NIIST examined the processes and equipment for heating water by submerged combustion using natural gas. Written for engineers involved with the design and application of thermal engineering equipment operating with natural gas, the book emphasizes equipment, test results, and methods of calculating heat transfer for contact gas economizers developed by Scientific Research Institute of Sanitary Engineering and other Soviet organizations. The economic effectiveness of submerged-combustion heating depends on several factors, including equipment design. Recommendations cover cost-effective designs and applications of contact economizers and boilers.

  17. A Systematic Procedure to Describe Shale Gas Permeability Evolution during the Production Process

    Science.gov (United States)

    Jia, B.; Tsau, J. S.; Barati, R.

    2017-12-01

    Gas flow behavior in shales is complex due to the multi-physics nature of the process. Pore size reduces as the in-situ stress increases during the production process, which will reduce intrinsic permeability of the porous media. Slip flow/pore diffusion enhances gas apparent permeability, especially under low reservoir pressures. Adsorption not only increases original gas in place but also influences gas flow behavior because of the adsorption layer. Surface diffusion between free gas and adsorption phase enhances gas permeability. Pore size reduction and the adsorption layer both have complex impacts on gas apparent permeability and non-Darcy flow might be a major component in nanopores. Previously published literature is generally incomplete in terms of coupling of all these four physics with fluid flow during gas production. This work proposes a methodology to simultaneously take them into account to describe a permeability evolution process. Our results show that to fully describe shale gas permeability evolution during gas production, three sets of experimental data are needed initially: 1) intrinsic permeability under different in-situ stress, 2) adsorption isotherm under reservoir conditions and 3) surface diffusivity measurement by the pulse-decay method. Geomechanical effects, slip flow/pore diffusion, adsorption layer and surface diffusion all play roles affecting gas permeability. Neglecting any of them might lead to misleading results. The increasing in-situ stress during shale gas production is unfavorable to shale gas flow process. Slip flow/pore diffusion is important for gas permeability under low pressures in the tight porous media. They might overwhelm the geomechanical effect and enhance gas permeability at low pressures. Adsorption layer reduces the gas permeability by reducing the effective pore size, but the effect is limited. Surface diffusion increases gas permeability more under lower pressures. The total gas apparent permeability might

  18. Tax penalties in SME tax compliance

    Directory of Open Access Journals (Sweden)

    Artur Swistak

    2016-03-01

    Full Text Available Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they are usually sole proprietors or owner-operated businesses, hence highly responsive to personal, social, cognitive and emotional factors. These attributes pave the way to a better use of measures designed to influence their behavior and choices. This paper discusses the role and effectiveness of tax penalties in enhancing tax compliance in small businesses. It argues that tax penalties, although indispensable for tax enforcement, may not be a first-choice tool in ensuring tax compliance. Too punitive a tax regime is an important barrier to business formalization and increasing severity of tax penalties does not produce the intended results. To be effective, tax penalties should deter and motivate taxpayers rather than exert repressive measures against them.

  19. Optimal green tax reforms yielding double dividend

    International Nuclear Information System (INIS)

    Fernandez, Esther; Perez, Rafaela; Ruiz, Jesus

    2011-01-01

    In an stylized endogenous growth economy with a negative externality created by CO2 emissions and in which abatement activities are made by private firms, we find a wide range of dynamically feasible green tax reforms yielding the double dividend without any need to assume a complex production structure or tax system, or a variety of externalities in production. As a remarkable finding, we obtain certain scenarios in which increasing the emissions tax up to the Pigouvian level and removing completely the income tax is dynamically feasible and, also, it is the second-best reform. Hence, as a difference to previous literature, in these scenarios the first-best tax mix is implementable, allowing for the elimination of both environmental and non-environmental inefficiencies. Our result arises because of the consideration of public debt issuing and the management of the government budget balance with an intertemporal perspective. The result is obtained for an intermediate range of environmental bearing in preferences, the valid range being contingent on the pre-existing income tax rate. The type of tax reform that we propose could also be implemented for different energy taxes. - Highlights: → We use an endogenous growth model with a negative externality from CO2 emissions. → Abatement activities are made by private firms to reduce payment of emissions taxes. → We find dynamically feasible green tax reforms yielding the double dividend result. → Our result arises thanks to the inclusion of public debt issuing as a financing device. → The type of tax reform proposed can be implemented for other energy taxes.

  20. Efficient progressive taxes and education subsidies

    NARCIS (Netherlands)

    van Ewijk, C.; Tang, P.J.G.

    2001-01-01

    Progressive income taxes moderate wage demands by trade unions and thereby reduce unemployment, but alsothey reduce incentives to acquire skills and lower productivity of workers. The optimal response of the governmentto this dilemma is to choose a system of progressive taxes and to (partly)

  1. Reactive oxygen species production and discontinuous gas exchange in insects

    OpenAIRE

    Boardman, Leigh; Terblanche, John S.; Hetz, Stefan K.; Marais, Elrike; Chown, Steven L.

    2011-01-01

    While biochemical mechanisms are typically used by animals to reduce oxidative damage, insects are suspected to employ a higher organizational level, discontinuous gas exchange mechanism to do so. Using a combination of real-time, flow-through respirometry and live-cell fluorescence microscopy, we show that spiracular control associated with the discontinuous gas exchange cycle (DGC) in Samia cynthia pupae is related to reactive oxygen species (ROS). Hyperoxia fails to increase mean ROS produ...

  2. The encounter and analysis of naturally occurring radionuclides in gas and oil production and processing

    International Nuclear Information System (INIS)

    Hartog, F.A.; Jonkers, G.; Knaepen, W.A.I.

    1996-01-01

    As a result of oil and gas production, radioactive daughter elements from the uranium and thorium decay series can be mobilized and transported away from the reservoir. Due to changes in flow regime, temperature, pressure or chemical environment NORs (Naturally Occurring Radionuclides) may build up in products, by-products or waste streams from gas and oil production and processing facilities. Products containing NORs are commonly denoted by the acronym NORM (Naturally Occurring Radioactive Materials). Main topics of this paper are: E and P (Exploration and Production) NORM characteristics; incentives for NORM analysis; NORM analysis; interlaboratory test programme; analysis techniques; results and conclusions of the test programme. 4 figs., 2 tabs

  3. Carbon taxes and India

    International Nuclear Information System (INIS)

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India's rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) open-quotes Grandfathered emissionsclose quotes: emissions allowances are allocated based on 1990 emissions. (2) open-quotes Equal per capita emissionsclose quotes: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions

  4. Report on the oil and gas industry 2010; Rapport sur l'industrie petroliere et gaziere en 2010

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2011-07-01

    Illustrated by graphs and tables of data, this report discusses the recent evolutions and trends of world oil and gas markets in 2010, of oil and gas exploration and production in the world, of the issue of European gas supplies, of exploration and production in France, of the oil industry and oil services, of hydrocarbon imports, of refining activities in France, of the quality of fuels, of substitution fuels, of the domestic transportation of oil products, of the issue of strategic storage, of oil product storage, of oil and gas products consumption, of hydrocarbon taxing, of the retailing of oil products, of oil product prices, and of gas price for the end consumer

  5. Stimulation of the human immunodeficiency virus type 1 enhancer by the human T-cell leukemia virus type I tax gene product involves the action of inducible cellular proteins.

    Science.gov (United States)

    Böhnlein, E; Siekevitz, M; Ballard, D W; Lowenthal, J W; Rimsky, L; Bogérd, H; Hoffman, J; Wano, Y; Franza, B R; Greene, W C

    1989-04-01

    The human immunodeficiency virus type 1 (HIV-1) preferentially infects CD4+ T lymphocytes and may exist as a latent provirus within these cells for extended periods. The transition to a productive retroviral infection results in T-cell death and clinically may lead to the acquired immune deficiency syndrome. Accelerated production of infectious HIV-1 virions appears to be closely linked to a heightened state of T-cell activation. The transactivator (Tax) protein of the type I human T-cell leukemia virus (HTLV-I) can produce such an activated T-cell phenotype and augments activity of the HIV-1 long terminal repeat. One Tax-responsive region within the HIV-1 long terminal repeat has been mapped to a locus composed of two 10-base-pair direct repeats sharing homology with the binding site for the eucaryotic transcription factor NF-kappaB (GGGACTTTCC). Tax-expressing Jurkat T cells contain one or more inducible cellular proteins that specifically associate with the HIV-1 enhancer at these binding sites. Microscale DNA affinity precipitation assays identified a Tax-inducible 86-kilodalton protein, HIVEN86A, as one of these HIV-1 enhancer-binding factors. The interaction of HIVEN86A, and presumably other cellular proteins, with the HIV-1 enhancer appears functionally important as oligonucleotides corresponding to this enhancer were sufficient to impart Tax inducibility to an unresponsive heterologous promoter. These findings suggest that the Tax-inducible cellular protein HIVEN86A plays an important role in the transcriptional activation of the HIV-1 enhancer. These specific protein-DNA interactions may also be important for the transition of HIV-1 from a latent to a productive mode of infection. Furthermore, these findings highlight an intriguing biological interplay between HTLV-1 and HIV-1 through a cellular transcriptional pathway that is normally involved in T-cell activation and growth.

  6. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax...... compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

  7. Fuel taxes and biofuel promotion: a complementary approach

    International Nuclear Information System (INIS)

    Santamaría, Marta; Azqueta, Diego

    2015-01-01

    Public support for renewable energy technologies is usually justified in terms of its contribution to reducing energy dependency; an improvement in environmental quality and a stimulation of economic activity and employment. In the case of biofuels, greenhouse gas emissions reduction has received significant attention. Nevertheless, nowadays there is a lively debate surrounding the convenience of biofuels. This is a consequence of the potentially negative impacts revealed from their production on a large scale. The aim of the present work is to analyses the potential contribution of biofuels to the main impact categories identified above. This paper tries to analyze the role of biofuel promotion in the context of fuel taxes. Based on the assessment of biofuels in Spain related to environmental damage and economic impacts, it shows that fuel taxes and biofuel promotion should be considered as complementary tools and treated accordingly. (full text)

  8. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    Science.gov (United States)

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  9. U.S. tax policies distorting economics of exploration, development ventures

    International Nuclear Information System (INIS)

    Goodman, C.G.

    1991-01-01

    Since the Tax Reform Act of 1986, crude oil production in the United States has declined over 1.5 million b/d despite interim price increases of over 100%. Exploration and development in the U.S., measured by the drilling rig count, footage drilled, reserves replaced, and seismic crew activity, remain near record lows. Two major factors determine the level of U.S. crude oil production: the price of crude oil and the expected return on investments to find and produce new reserves. This article discusses the impact of the U.S. take (tax and fiscal) system generally, and the alternative minimum tax (AMT) system specifically on new investments to find and produce crude oil in the U.S. Over the last 20 years, important policy concerns have motivated U.S. tax reform. Yet its impact on the petroleum resource base of the country was never fully anticipated. The U.S. tax reform movement dramatically and adversely changed the time within which new oil and gas investments can be recovered. In the process, America's new capital recovery policies have produced both regressive and anticompetitive impacts. The charts presented in this article demonstrate these impacts as crude oil prices, revenues, or profitability decline and as the costs of production increase

  10. 78 FR 52239 - Oil and Gas and Sulphur Operations on the Outer Continental Shelf-Oil and Gas Production Safety...

    Science.gov (United States)

    2013-08-22

    ...] Electronic-based emergency shutdown systems (ESDs); [cir] Valve closure timing; [cir] Valve leakage rates... assembly of valves, gauges, and chokes mounted on a well casinghead used to control the production and flow of oil or gas. Dry tree completions are the standard for OCS shallow water platforms, with the tree...

  11. Gas storage - Estimation of the economic value

    International Nuclear Information System (INIS)

    1997-05-01

    The main purpose of the project is to investigate the economic benefits of underground gas storage used for seasonal smoothing and a strategical security of supply. The benefits from the storage have to be decided based on the costs of alternative have to be ways of securing the energy supply, including evaluation of: demand-dependent prices on natural gas and other fuels (both domestic and foreign markets); interruptible supply; establishment of extra production and transportation capacity from the North Sea; establishment of new connecting systems to neighbouring countries (i.a. German, Poland, Latvia); establishment for import or production and LNG; contracting of storage capacity abroad (Germany, Czech Republic, Slovakia, Latvia). In order to control the estimated costs of storage of natural gas a comparison with market prices for storage capacity and spot prices of natural gas is carried out. The market prices were estimated through a statistical analysis of seasonal variations in gas prices on the American natural gas market. Due to permanent energy taxes, the energy prices only partially reflect the demand and the price elasticity hence is very small, resulting in a need for e.g. gas storage. One purpose of the project is to investigate this system error and to present alternative suggestions for the tax structure. Additionally, the consequences of differentiating production taxes will be addressed. (EG)

  12. Gas storages - Estimation of the economic value

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    The main purpose of the project is to investigate the economic benefits of underground gas storage used for seasonal smoothing and a strategical security of supply. The benefits from the storage have to be decided based on the costs of alternative have to be ways of securing the energy supply, including evaluation of: demand-dependent prices on natural gas and other fuels (both domestic and foreign markets); interruptible supply; establishment of extra production and transportation capacity from the North Sea; establishment of new connecting systems to neighbouring countries (i.a. German, Poland, Latvia); establishment for import or production and LNG; contracting of storage capacity abroad (Germany, Czech Republic, Slovakia, Latvia). In order to control the estimated costs of storage of natural gas a comparison with market prices for storage capacity and spot prices of natural gas is carried out. The market prices were estimated through a statistical analysis of seasonal variations in gas prices on the American natural gas market. Due to permanent energy taxes, the energy prices only partially reflect the demand and the price elasticity hence is very small, resulting in a need for e.g. gas storage. One purpose of the project is to investigate this system error and to present alternative suggestions for the tax structure. Additionally, the consequences of differentiating production taxes will be addressed. (EG)

  13. Tax Morality and Progressive Wage Tax

    OpenAIRE

    Andras Simonovits

    2010-01-01

    We analyze the impact of tax morality on progressive income (wage) taxation. We assume that transfers (cash-back) and public expenditures are financed from linear wage taxes. We derive the reported wages from individual utility maximization, when individuals obtain partial satisfaction from reporting wages (depending on their tax morality), and cannot be excluded from the use of public services. The government maximizes a utilitarian social welfare function, also taking into account the utili...

  14. Maximize Liquid Oil Production from Shale Oil and Gas Condensate Reservoirs by Cyclic Gas Injection

    Energy Technology Data Exchange (ETDEWEB)

    Sheng, James [Texas Tech Univ., Lubbock, TX (United States); Li, Lei [Texas Tech Univ., Lubbock, TX (United States); Yu, Yang [Texas Tech Univ., Lubbock, TX (United States); Meng, Xingbang [Texas Tech Univ., Lubbock, TX (United States); Sharma, Sharanya [Texas Tech Univ., Lubbock, TX (United States); Huang, Siyuan [Texas Tech Univ., Lubbock, TX (United States); Shen, Ziqi [Texas Tech Univ., Lubbock, TX (United States); Zhang, Yao [Texas Tech Univ., Lubbock, TX (United States); Wang, Xiukun [Texas Tech Univ., Lubbock, TX (United States); Carey, Bill [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Nguyen, Phong [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Porter, Mark [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Jimenez-Martinez, Joaquin [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Viswanathan, Hari [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Mody, Fersheed [Apache Corp., Houston, TX (United States); Barnes, Warren [Apache Corp., Houston, TX (United States); Cook, Tim [Apache Corp., Houston, TX (United States); Griffith, Paul [Apache Corp., Houston, TX (United States)

    2017-11-17

    The current technology to produce shale oil reservoirs is the primary depletion using fractured wells (generally horizontal wells). The oil recovery is less than 10%. The prize to enhance oil recovery (EOR) is big. Based on our earlier simulation study, huff-n-puff gas injection has the highest EOR potential. This project was to explore the potential extensively and from broader aspects. The huff-n-puff gas injection was compared with gas flooding, water huff-n-puff and waterflooding. The potential to mitigate liquid blockage was also studied and the gas huff-n-puff method was compared with other solvent methods. Field pilot tests were initiated but terminated owing to the low oil price and the operator’s budget cut. To meet the original project objectives, efforts were made to review existing and relevant field projects in shale and tight reservoirs. The fundamental flow in nanopores was also studied.

  15. European energy security: An analysis of future Russian natural gas production and exports

    Energy Technology Data Exchange (ETDEWEB)

    Soederbergh, Bengt, E-mail: bengt.soderbergh@fysast.uu.s [Global Energy Systems, Department of Physics and Astronomy, Uppsala University, Laegerhyddsvaegen 1, Box 535, SE-751 21, Uppsala (Sweden); Jakobsson, Kristofer; Aleklett, Kjell [Global Energy Systems, Department of Physics and Astronomy, Uppsala University, Laegerhyddsvaegen 1, Box 535, SE-751 21, Uppsala (Sweden)

    2010-12-15

    The widening gap between EU gas production and consumption may require an 87% increase of import volumes between 2006 and 2030, and there are great uncertainties regarding the amounts of gas that can be expected from new suppliers. The potential of increased production from Norway and Algeria is limited; hence, Russia is likely to play a crucial part of meeting the anticipated growing gas demand of the EU. A field-by-field study of 83 giant gas fields shows that the major producing Russian gas fields are in decline, and by 2013 much larger supplies from the Yamal Peninsula and the Shtokman field will be needed in order to avoid a decline in production. Gas from fields in Eastern Siberia and the Far East will mainly be directed to the Asian and Pacific Rim markets, thereby limiting its relevance to the European and CIS markets. As a result, the maximum export increase to the European and CIS markets amounts only to about 45% for the period 2015-2030. The discourse surrounding the EU's dependence on Russian gas should thus not only be concerned with geopolitics, but also with the issue of resource limitations. - Research highlights: {yields}Natural gas production in the Nadym Pur Taz region (Western Siberia) will start to decline within a few years. {yields}New production from the Yamal peninsula is critical to ensure gas exports to Europe. {yields}Additional production in East Siberia and the Far East will not be available for the European market. {yields}Rapid gas demand growth in China might also lead to competition for gas from Western Siberia.

  16. Natural gas productive capacity for the lower 48 States, 1980 through 1995

    International Nuclear Information System (INIS)

    1994-01-01

    The purpose of this report is to analyze monthly natural gas wellhead productive capacity in the lower 48 States from 1980 through 1992 and project this capacity from 1993 through 1995. For decades, natural gas supplies and productive capacity have been adequate to meet demand. In the 1970's the capacity surplus was small because of market structure (split between interstate and intrastate), increasing demand, and insufficient drilling. In the early 1980's, lower demand, together with increased drilling, led to a large surplus capacity as new productive capacity came on line. After 1986, this large surplus began to decline as demand for gas increased, gas prices fell, and gas well completions dropped sharply. In late December 1989, the decline in this surplus, accompanied by exceptionally high demand and temporary weather-related production losses, led to concerns about the adequacy of monthly productive capacity for natural gas. These concerns should have been moderated by the gas system's performance during the unusually severe winter weather in March 1993 and January 1994. The declining trend in wellhead productive capacity is expected to be reversed in 1994 if natural gas prices and drilling meet or exceed the base case assumption. This study indicates that in the low, base, and high drilling cases, monthly productive capacity should be able to meet normal production demands through 1995 in the lower 48 States (Figure ES1). Exceptionally high peak-day or peak-week production demand might not be met because of physical limitations such as pipeline capacity. Beyond 1995, as the capacity of currently producing wells declines, a sufficient number of wells and/or imports must be added each year in order to ensure an adequate gas supply

  17. Hydrogen Gas Production in a Stand-Alone Wind Farm

    Directory of Open Access Journals (Sweden)

    M. Naziry Kordkandy

    2017-04-01

    Full Text Available This paper is analyzing the operation of a stand-alone wind farm with variable speed turbines, permanent magnet synchronous generators (PMSG and a system for converting wind energy during wind speed variations. On this paper, the design and modeling of a wind system which uses PMSG’s to provide the required power of a hydrogen gas electrolyzer system, is discussed. This wind farm consists of three wind turbines, boost DC-DC converters, diode full bridge rectifiers, permanent magnet synchronous generators, MPPT control and a hydrogen gas electrolyzer system. The MPPT controller based on fuzzy logic is designed to adjust the duty ratio of the boost DC-DC converters to absorb maximum power. The proposed fuzzy logic controller assimilates, with (PSF MPPT algorithm which generally used to absorb maximum power from paralleled wind turbines and stores it in form of hydrogen gas. The system is modeled and its behavior is studied using the MATLAB software.

  18. Gulf of Mexico Outer Continental Shelf daily oil and gas production rate projections from 1999 through 2003

    International Nuclear Information System (INIS)

    Melancon, J.M.; Baud, R.D.

    1999-02-01

    This paper provides daily oil and gas production rate projections for the Gulf of Mexico (GOM) Outer Continental Shelf (OCS) for the years 1999 through 2003. These projections represent daily oil and gas production estimates at calendar year end. In this report, daily oil production rates include both oil and condensate production, and daily gas production rates include both associated and nonassociated gas production. In addition to providing daily oil and gas production rate projections, the authors have included one figure and one table pertaining to leasing history and one table concerning exploration and development plan approvals

  19. Gulf of Mexico outer continental shelf daily oil and gas production rare projections from 1998 through 2002

    International Nuclear Information System (INIS)

    Melancon, J.M.; Roby, D.S.

    1998-02-01

    This paper provides daily oil and gas production rate projections for the Gulf of Mexico (GOM) Outer Continental Shelf (OCS) for the years 1998 through 2002. These projections represent daily oil and gas production estimates at calendar year end. In this report, daily oil production rates include both oil and condensate production, and daily gas production rates include both associated and nonassociated gas production. In addition to providing daily oil and gas production rate projections, the authors have included one figure and one table pertaining to leasing history and one table concerning exploration and development plan approvals

  20. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from...... fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do...