Fuel taxes: An important instrument for climate policy

International Nuclear Information System (INIS)

Sterner, Thomas

2007-01-01

This article shows that fuel taxes serve a very important role for the environment and that we risk a backlash of increased emissions if they are abolished. Fuel taxes have restrained growth in fuel demand and associated carbon emissions. Although fuel demand is large and growing, our analysis shows that it would have been much higher in the absence of domestic fuel taxes. People often assert that fuel demand is inelastic but there is strong research evidence showing the opposite. The price elasticity is in fact quite high but only in the long-run: in the short run it may be quite inelastic which has important implications for policy makers. Had Europe not followed a policy of high fuel taxation but had low US taxes, then fuel demand would have been twice as large. Hypothetical transport demand in the whole OECD area is calculated for various tax scenarios and the results show that fuel taxes are the single most powerful climate policy instrument implemented to date-yet this fact is not usually given due attention in the debate

26 CFR 41.4482(a)-1 - Definition of highway motor vehicle.

Science.gov (United States)

2010-04-01

... of its own motor, whether such motor is powered by gasoline, diesel fuel, special motor fuels... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Definition of highway motor vehicle. 41.4482(a... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of...

Nuclear fuel tax in court

International Nuclear Information System (INIS)

Leidinger, Tobias

2014-01-01

Besides the 'Nuclear Energy Moratorium' (temporary shutdown of eight nuclear power plants after the Fukushima incident) and the legally decreed 'Nuclear Energy Phase-Out' (by the 13th AtG-amendment), also the legality of the nuclear fuel tax is being challenged in court. After receiving urgent legal proposals from 5 nuclear power plant operators, the Hamburg fiscal court (4V 154/13) temporarily obliged on 14 April 2014 respective main customs offices through 27 decisions to reimburse 2.2 b. Euro nuclear fuel tax to the operating companies. In all respects a remarkable process. It is not in favour of cleverness to impose a political target even accepting immense constitutional and union law risks. Taxation 'at any price' is neither a statement of state sovereignty nor one for a sound fiscal policy. Early and serious warnings of constitutional experts and specialists in the field of tax law with regard to the nuclear fuel tax were not lacking. (orig.)

Fuel taxes and road expenditures: making the link

International Nuclear Information System (INIS)

Derkson, W.W.; Shurvell, S.J.

1999-11-01

This document reports on a study undertaken at the request of the United Grain Growers regarding government fuel tax revenue and the relationship to expenditures on roads. The account of fuel tax revenues was compiled from data collected from several different sources, as was the case for the road expenditures at the federal, provincial, local and modal levels. The emphasis was placed on the effects of fuel taxes on grain handling and transportation in the Prairie provinces. The authors presented fuel tax revenues broken down by mode of transportation and by province. The document was divided as follows: the first part was the introduction with the second part dealing with fuel tax rates and policies. In the third part, the topic of fuel tax and road related revenues was examined. Part four discussed road expenditures. The authors concluded that Transport Canada has traditionally represented the most important federal link to provincial highway infrastructure. It was noted that 4.2 billion dollars in road fuel taxes were collected by the federal government in 1998/1999, and of that amount, 198 million dollars, or 4.7 per cent, was reinvested in the National Highway System in programs managed by Transport Canada. Nearly one dollar on roads is spent by provincial governments on a Prairie-wide basis for every dollar collected in road fuel taxes, with Alberta spending the most and Saskatchewan spending the least. 15 tabs

75 FR 64779 - Identification of Interstate Motor Vehicles: New York City, Cook County, and New Jersey Tax...

Science.gov (United States)

2010-10-20

... interstate commerce. United Parcel Service, Inc. (UPS) commented that, as an interstate carrier operating in... Registration Plan under section 31704 [of title 49, United States Code]; (2) Under the International Fuel Tax Agreement under section 31705 [of title 49, United States Code]; (3) Under a State law regarding motor...

Gasoline taxes and revenue volatility: An application to California

International Nuclear Information System (INIS)

Madowitz, M.; Novan, K.

2013-01-01

This paper examines how applying different combinations of excise and sales taxes on motor fuels impact the volatility of retail fuel prices and tax revenues. Two features of gasoline and diesel markets make the choice of tax mechanism a unique problem. First, prices are very volatile. Second, demand for motor fuels is extremely inelastic. As a result, fuel expenditures vary substantially over time. Tying state revenues to these expenditures, as is the case with a sales tax, results in a volatile stream of revenue which imposes real costs on agents in an economy. On July 1, 2010, California enacted Assembly Bill x8-6, the “Gas Tax Swap”, increasing the excise tax and decreasing the sales tax on gasoline purchases. While the initial motivation behind the revenue neutral swap was to provide the state with greater flexibility within its budget, we highlight that this change has two potentially overlooked benefits; it reduces retail fuel price volatility and tax revenue volatility. Simulating the monthly fuel prices and tax revenues under alternative tax policies, we quantify the potential reductions in revenue volatility. The results reveal that greater benefits can be achieved by going beyond the tax swap and eliminating the gasoline sales tax entirely. - Highlights: • We examine how gasoline taxes affect government revenue volatility. • We simulate the impact of California's Gasoline Tax Swap policy. • Sales taxes are shown to magnify price volatility and government revenue volatility. • A pure excise tax policy results in less volatile fuel prices and state revenues. • We argue that reductions in both forms of volatility are welfare enhancing

Taxing carbon in fuels

International Nuclear Information System (INIS)

Arnold, Rob

2000-01-01

It is argued that both the Climate Change Levy and the fuel duty tax are outdated even before they are implemented. Apparently, the real problems are not in the bringing of road fuels into the scope of the Climate Change Levy but in introducing reforms to improve integration of greenhouse gases and taxation. Both fuel duty and the Levy are aimed at maximising efficiency and reducing air pollution. The system as it stands does not take into account the development of a market where the management and trading of carbon and greenhouse gases may jeopardise the competitiveness of UK businesses. It is argued that an overhaul of climate and emissions-related law is necessary. The paper is presented under the sub-headings of (i) a fixation on energy; (ii) no focus on CO 2 ; (iii) carbon markets - beyond the levy and (iv) tax structure. (UK)

Improvement of the environmental and operational characteristics of vehicles through decreasing the motor fuel density.

Science.gov (United States)

Magaril, Elena

2016-04-01

The environmental and operational characteristics of motor transport, one of the main consumers of motor fuel and source of toxic emissions, soot, and greenhouse gases, are determined to a large extent by the fuel quality which is characterized by many parameters. Fuel density is one of these parameters and it can serve as an indicator of fuel quality. It has been theoretically substantiated that an increased density of motor fuel has a negative impact both on the environmental and operational characteristics of motor transport. The use of fuels with a high density leads to an increase in carbonization within the engine, adversely affecting the vehicle performance and increasing environmental pollution. A program of technological measures targeted at reducing the density of the fuel used was offered. It includes a solution to the problem posed by changes in the refining capacities ratio and the temperature range of gasoline and diesel fuel boiling, by introducing fuel additives and adding butanes to the gasoline. An environmental tax has been developed which allows oil refineries to have a direct impact on the production of fuels with improved environmental performance, taking into account the need to minimize the density of the fuel within a given category of quality.

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

Supply Chain-Based Solution to Prevent Fuel Tax Evasion: Final Report

Energy Technology Data Exchange (ETDEWEB)

Capps, Gary J. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States). Engineering and Transportation Sciences Division; Franzese, Oscar [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States). Engineering and Transportation Sciences Division; Lascurain, Mary Beth [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States). Engineering and Transportation Sciences Division; Siekmann, Adam [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States). Engineering and Transportation Sciences Division; Barker, Alan M. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States). Electrical and Electronics Systems Research Division

2016-07-28

The primary source of funding for the United States transportation system is derived from motor fuel and other highway use taxes. Loss of revenue attributed to fuel-tax evasion has been assessed to be somewhere between 1 billion and 3 billion per year. Any solution that addresses this problem needs to include not only the tax-collection agencies and auditors, but also the carriers transporting oil products and the carriers customers. This report presents a system developed by the Oak Ridge National Laboratory (ORNL) for the Federal Highway Administration which has the potential to reduce or eliminate many fuel-tax evasion schemes. The solution balances the needs of tax-auditors and those of the fuel-hauling companies and their customers. The system has three main components. The on-board subsystem combined sensors, tracking and communication devices, and software (the on-board Evidential Reasoning System, or obERS) to detect, monitor, and geo-locate the transfer of fuel among different locations. The back office sub-system (boERS) used self-learning algorithms to determine the legitimacy of the fuel loading and offloading (important for tax auditors) and detect potential illicit operations such as fuel theft (important for carriers and their customers, and may justify the deployment costs). The third sub-system, the Fuel Distribution and Auditing System or FDAS, is a centralized database, which together with a user interface allows tax auditors to query the data submitted by the fuel-hauling companies and correlate different parameters to quickly identify any anomalies. Industry partners included Barger Transport of Weber City, Virginia (fleet); Air-Weigh, of Eugene, Oregon (and their wires and harnesses); Liquid Bulk Tank (LBT) of Omaha, Nebraska (three five-compartment trailers); and Innovative Software Engineering (ISE) of Coralville, Iowa(on-board telematics device and back-office system). ORNL conducted a pilot test with the three instrumented vehicles

Distributional effects of taxing transport fuel

International Nuclear Information System (INIS)

Sterner, Thomas

2012-01-01

This paper takes as its starting point the observation that fuel prices – and thus taxes – are important for good management of climate change and other environmental problems. To economists this should be no surprise yet it seems that the role of fuel taxation as an instrument of climate policy has not been fully appreciated. It is however one of the few policy instruments that, since several decades, has actually reduced fuel consumption appreciably. Thanks to taxation (mainly in Europe and Japan), carbon emissions are considerably lower than they would have been otherwise. In future where carbon emissions are to be cut drastically, this instrument will be crucial. There is however much opposition to the instrument. This opposition uses various arguments, for instance that fuel taxes hurt the poor since they are strongly regressive. We however find that the choice of country and methodology turns out to be of great consequence. We study seven European countries—France, Germany, United Kingdom, Italy, Serbia, Spain and Sweden and do find some evidence of regressivity but the evidence is very weak. It does not apply when lifetime income is used and it does not apply to the poorest country in the group. The best one-line summary is probably that the tax is approximately proportional.

Nuclear fuel tax in court; Kernbrennstoffsteuer vor Gericht

Energy Technology Data Exchange (ETDEWEB)

Leidinger, Tobias [Gleiss Lutz Rechtsanwaelte, Duesseldorf (Germany)

2014-07-15

Besides the 'Nuclear Energy Moratorium' (temporary shutdown of eight nuclear power plants after the Fukushima incident) and the legally decreed 'Nuclear Energy Phase-Out' (by the 13th AtG-amendment), also the legality of the nuclear fuel tax is being challenged in court. After receiving urgent legal proposals from 5 nuclear power plant operators, the Hamburg fiscal court (4V 154/13) temporarily obliged on 14 April 2014 respective main customs offices through 27 decisions to reimburse 2.2 b. Euro nuclear fuel tax to the operating companies. In all respects a remarkable process. It is not in favour of cleverness to impose a political target even accepting immense constitutional and union law risks. Taxation 'at any price' is neither a statement of state sovereignty nor one for a sound fiscal policy. Early and serious warnings of constitutional experts and specialists in the field of tax law with regard to the nuclear fuel tax were not lacking. (orig.)

26 CFR 48.4081-2 - Taxable fuel; tax on removal at a terminal rack.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Taxable fuel; tax on removal at a terminal rack..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4081-2 Taxable fuel; tax on removal at a terminal rack... rack are subject to tax and the position holder with respect to the fuel is liable for the tax. (b...

Spatial graduation of fuel taxes; consequences for cross-border and domestic fuelling

Energy Technology Data Exchange (ETDEWEB)

Rietveld, P.; Bruinsma, F.R.; Vuuren, D.J. van [Vrije University, Amsterdam (Niger). Faculty of Economics, Business Administration and Econometrics, Department of Spatial Economics and Tinbergen Institute

2001-07-01

Substantial differences exist among fuel taxes between 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 dealing with this problem of low fuel taxes in neighbouring countries is to introduce a spatial differentiation of taxes: low near the border and higher farther away. This paper contains an empirical analysis of the consequences of such a spatial graduation of fuel taxes for The Netherlands. Impacts on fuelling behaviour, vehicle kilometres driven, tax receipts, and sales by owners of gas stations are analysed. The appropriate slope of the graduation curve in order to prevent fuel-fetching trips is also discussed. Our conclusion is that in a small country such as The Netherlands, a spatial graduation of fuel taxes will lead to considerable problems, even when the graduation curve is not steep that fuel-fetching trips are prevented. The reason is that - given their activity patterns - car drivers will change the location of their fuelling activity leading to substantial problems for owners of gas stations in areas with high taxes. (author)

Fuel tax incidence in developing countries. The case of Costa Rica

Energy Technology Data Exchange (ETDEWEB)

Blackman, Allen [Resources for the Future, 1616 P Street, N.W. Washington, DC (United States); Environment for Development Center for Central America, Turriabla (Costa Rica); Osakwe, Rebecca; Alpizar, Francisco [Environment for Development Center for Central America, Turriabla (Costa Rica)

2010-05-15

Although fuel taxes are a practical means of curbing vehicular air pollution, congestion, and accidents in developing countries - all of which are typically major problems - they are often opposed on distributional grounds. Yet few studies have investigated fuel tax incidence in a developing country context. We use household survey data and income-outcome coefficients to analyze fuel tax incidence in Costa Rica. We find that the effect of a 10% fuel price hike through direct spending on gasoline would be progressive, its effect through spending on diesel - both directly and via bus transportation - would be regressive (mainly because poorer households rely heavily on buses), and its effect through spending on goods other than fuel and bus transportation would be relatively small, albeit regressive. Finally, we find that the overall effect of a 10% fuel price hike through all types of direct and indirect spending would be neutral and the magnitude of this combined effect would be modest. We conclude that distributional concerns need not rule out using fuel taxes to address pressing public health and safety problems, particularly if gasoline and diesel taxes can be differentiated. (author)

Fuel tax incidence in developing countries. The case of Costa Rica

International Nuclear Information System (INIS)

Blackman, Allen; Osakwe, Rebecca; Alpizar, Francisco

2010-01-01

Although fuel taxes are a practical means of curbing vehicular air pollution, congestion, and accidents in developing countries - all of which are typically major problems - they are often opposed on distributional grounds. Yet few studies have investigated fuel tax incidence in a developing country context. We use household survey data and income-outcome coefficients to analyze fuel tax incidence in Costa Rica. We find that the effect of a 10% fuel price hike through direct spending on gasoline would be progressive, its effect through spending on diesel - both directly and via bus transportation - would be regressive (mainly because poorer households rely heavily on buses), and its effect through spending on goods other than fuel and bus transportation would be relatively small, albeit regressive. Finally, we find that the overall effect of a 10% fuel price hike through all types of direct and indirect spending would be neutral and the magnitude of this combined effect would be modest. We conclude that distributional concerns need not rule out using fuel taxes to address pressing public health and safety problems, particularly if gasoline and diesel taxes can be differentiated. (author)

Fuel tax incidence in developing countries: The case of Costa Rica

Energy Technology Data Exchange (ETDEWEB)

Blackman, Allen, E-mail: blackman@rff.or [Resources for the Future, 1616 P Street, N.W. Washington, DC (United States); Environment for Development Center for Central America, Turriabla (Costa Rica); Osakwe, Rebecca; Alpizar, Francisco [Environment for Development Center for Central America, Turriabla (Costa Rica)

2010-05-15

Although fuel taxes are a practical means of curbing vehicular air pollution, congestion, and accidents in developing countries-all of which are typically major problems-they are often opposed on distributional grounds. Yet few studies have investigated fuel tax incidence in a developing country context. We use household survey data and income-outcome coefficients to analyze fuel tax incidence in Costa Rica. We find that the effect of a 10% fuel price hike through direct spending on gasoline would be progressive, its effect through spending on diesel-both directly and via bus transportation-would be regressive (mainly because poorer households rely heavily on buses), and its effect through spending on goods other than fuel and bus transportation would be relatively small, albeit regressive. Finally, we find that the overall effect of a 10% fuel price hike through all types of direct and indirect spending would be neutral and the magnitude of this combined effect would be modest. We conclude that distributional concerns need not rule out using fuel taxes to address pressing public health and safety problems, particularly if gasoline and diesel taxes can be differentiated.

Biofuels policy and the US market for motor fuels: Empirical analysis of ethanol splashing

Energy Technology Data Exchange (ETDEWEB)

Walls, W.D., E-mail: wdwalls@ucalgary.ca [Department of Economics, University of Calgary, 2500 University Drive NW, Calgary, Alberta, T2N 1N4 (Canada); Rusco, Frank; Kendix, Michael [US GAO (United States)

2011-07-15

Low ethanol prices relative to the price of gasoline blendstock, and tax credits, have resulted in discretionary blending at wholesale terminals of ethanol into fuel supplies above required levels-a practice known as ethanol splashing in industry parlance. No one knows precisely where or in what volume ethanol is being blended with gasoline and this has important implications for motor fuels markets: Because refiners cannot perfectly predict where ethanol will be blended with finished gasoline by wholesalers, they cannot know when to produce and where to ship a blendstock that when mixed with ethanol at 10% would create the most economically efficient finished motor gasoline that meets engine standards and has comparable evaporative emissions as conventional gasoline without ethanol blending. In contrast to previous empirical analyses of biofuels that have relied on highly aggregated data, our analysis is disaggregated to the level of individual wholesale fuel terminals or racks (of which there are about 350 in the US). We incorporate the price of ethanol as well as the blendstock price to model the wholesaler's decision of whether or not to blend additional ethanol into gasoline at any particular wholesale city-terminal. The empirical analysis illustrates how ethanol and gasoline prices affect ethanol usage, controlling for fuel specifications, blend attributes, and city-terminal-specific effects that, among other things, control for differential costs of delivering ethanol from bio-refinery to wholesale rack. - Research Highlights: > Low ethanol prices and tax credits have resulted in discretionary blending of ethanol into fuel supplies above required levels. > This has important implications for motor fuels markets and vehicular emissions. > Our analysis incorporates the price of ethanol as well as the blendstock price to model the wholesaler's decision of whether or not to blend additional ethanol into gasoline at any particular wholesale city

Biofuels policy and the US market for motor fuels: Empirical analysis of ethanol splashing

International Nuclear Information System (INIS)

Walls, W.D.; Rusco, Frank; Kendix, Michael

2011-01-01

Low ethanol prices relative to the price of gasoline blendstock, and tax credits, have resulted in discretionary blending at wholesale terminals of ethanol into fuel supplies above required levels-a practice known as ethanol splashing in industry parlance. No one knows precisely where or in what volume ethanol is being blended with gasoline and this has important implications for motor fuels markets: Because refiners cannot perfectly predict where ethanol will be blended with finished gasoline by wholesalers, they cannot know when to produce and where to ship a blendstock that when mixed with ethanol at 10% would create the most economically efficient finished motor gasoline that meets engine standards and has comparable evaporative emissions as conventional gasoline without ethanol blending. In contrast to previous empirical analyses of biofuels that have relied on highly aggregated data, our analysis is disaggregated to the level of individual wholesale fuel terminals or racks (of which there are about 350 in the US). We incorporate the price of ethanol as well as the blendstock price to model the wholesaler's decision of whether or not to blend additional ethanol into gasoline at any particular wholesale city-terminal. The empirical analysis illustrates how ethanol and gasoline prices affect ethanol usage, controlling for fuel specifications, blend attributes, and city-terminal-specific effects that, among other things, control for differential costs of delivering ethanol from bio-refinery to wholesale rack. - Research highlights: → Low ethanol prices and tax credits have resulted in discretionary blending of ethanol into fuel supplies above required levels. → This has important implications for motor fuels markets and vehicular emissions. → Our analysis incorporates the price of ethanol as well as the blendstock price to model the wholesaler's decision of whether or not to blend additional ethanol into gasoline at any particular wholesale city-terminal. �

The nuclear fuels tax is in conformity with constitutional law

International Nuclear Information System (INIS)

Faehrmann, Ingo; Ringwald, Roman

2012-01-01

There are rulings by three courts of finance concerning the conformity of the nuclear fuels tax with German constitutional law. While the FG Hamburg and FG Munich were in some doubt, the FG Baden-Wuerttemberg was of the opinion that the nuclear fuels tax act is compatible with German constitutional law.

The Impact of Tax Reform on New Car Purchases in Ireland

NARCIS (Netherlands)

Hennessy, H.; Tol, R.S.J.

2011-01-01

We examine the impact of recent tax reforms in Ireland on private car transport and its greenhouse gas emissions. A carbon tax was introduced on fuels, and purchase (vehicle registration) and ownership (motor) taxes were switched from engine size to potential emissions. We use a demographic model of

Demand for alternative-fuel vehicles when registration taxes are high

DEFF Research Database (Denmark)

Mabit, Stefan Lindhard; Fosgerau, Mogens

2011-01-01

This paper investigates the potential futures for alternative-fuel vehicles in Denmark, where the vehicle registration tax is very high and large tax rebates can be given. A large stated choice dataset has been collected concerning vehicle choice among conventional, hydrogen, hybrid, bio......-diesel, and electric vehicles. We estimate a mixed logit model that improves on previous contributions by controlling for reference dependence and allowing for correlation of random effects. Both improvements are found to be important. An application of the model shows that alternative-fuel vehicles with present...... technology could obtain fairly high market shares given tax regulations possible in the present high-tax vehicle market....

Estimated revenues of VAT and fuel tax on aviation

Energy Technology Data Exchange (ETDEWEB)

Korteland, M.; Faber, J.

2013-07-15

International aviation is exempt from VAT, both on their inputs (e.g. on fuel or aircraft) and on their revenues (e.g. on tickets). In the EU, aviation fuel is also exempt from the minimum fuel excise tariffs. This report calculates the potential revenues of VAT on tickets and fuel tax on jet fuel. If VAT were to be levied on tickets while other aviation taxes were simultaneously abolished, this would yield revenues in the order of EUR 7 billion. Excise duty on jet fuel would raise revenues in the order of EUR 20 billion. These figures do not take into account the impact of the cost increases on demand for aviation into account. Since higher costs will reduce demand, the estimates can be considered an upper bound.

40 CFR 79.33 - Motor vehicle diesel fuel.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Motor vehicle diesel fuel. 79.33... diesel fuel. (a) The following fuels commonly or commercially known or sold as motor vehicle diesel fuel are hereby individually designated: (1) Motor vehicle diesel fuel, grade 1-D; (2) Motor vehicle diesel...

26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

Science.gov (United States)

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes... barrels of diesel fuel or kerosene; or (2) Any dye of a type and in a concentration that has been approved...

Federal tax incentives and disincentives for the adoption of wood-fuel electric-generating technologies

International Nuclear Information System (INIS)

Hill, L.J.; Hadley, S.W.

1995-01-01

In this paper, we estimate the effects of current federal tax policy on the financial criteria that investor-owned electric utilities (IOUs) and non-utility electricity generators (NUGs) use to evaluate wood-fuel electric-generating technologies, distinguishing between dedicated-plantation and wood-waste fuels. Accelerated tax depreciation, the 1.5 cent/kWh production tax credit for the dedicated-plantation technology, and the alternative minimum tax are the most important tax provisions. The results indicate that federal tax laws have significantly different effects on the evaluation criteria, depending on the plant's ownership (IOU vs NUG) and type of fuel (dedicated-plantation vs wood-waste). (Author)

Vehicle type choice under the influence of a tax reform and rising fuel prices

DEFF Research Database (Denmark)

Mabit, Stefan Lindhard

2014-01-01

change in new vehicle purchases toward more diesel vehicles and more fuel-efficient vehicles. The paper analyses to what extent a vehicle tax reform similar to the Danish 2007 reform may explain changes in purchasing behaviour. The paper investigates the effects of a tax reform, fuel price changes......, and technological development on vehicle type choice using a mixed logit model. The model allows a simulation of the effect of car price changes that resemble those induced by the tax reform. This effect is compared to the effects of fuel price changes and technology improvements. The simulations show...... that the effect of the tax reform on fuel efficiency is similar to the effect of rising fuel prices while the effect of technological development is much larger. The conclusion is that while the tax reform appeared in the same year as a large increase in fuel efficiency, it seems likely that it only explains...

77 FR 13385 - Identification of Interstate Motor Vehicles: New York City, Cook County, and New Jersey Tax...

Science.gov (United States)

2012-03-06

...) Under the International Registration Plan under section 31704; (2) Under the International Fuel Tax... of highway use taxation not subject to collection through the International Fuel Tax Agreement; (3... International Fuel Tax Agreement * * * or under an applicable State law if, on October 1, 2006, the State has a...

77 FR 17105 - Identification of Interstate Motor Vehicles: City of Chicago, IL Registration Emblem Requirement...

Science.gov (United States)

2012-03-23

... section 31704; (2) Under the International Fuel Tax Agreement under section 31705 or under an applicable... through the International Fuel Tax Agreement; (3) Under a State law regarding motor vehicle license plates... Chicago Ground Transportation Tax is preempted by Federal law. Federal law prohibits States and their...

Wet motor geroter fuel pump

Energy Technology Data Exchange (ETDEWEB)

Wiernicki, M.V.

1987-05-05

This patent describes a wet motor gerotor fuel pump for pumping fuel from a fuel source to an internal combustion which consists of: gerotor pump means comprising an inner pump gear, an outer pump gear, and second tang means located on one of the inner and outer pump gears. The second tang means further extends in a second radial direction radially offset from the first radial direction and forms a driving connection with the first tang means such that the fuel pump pumps fuel from the fuel source into the narrow conduit inlet chamber, through the gerotor pump means past the electric motor means into the outlet housing means substantially along the flow axis to the internal combustion engine.

26 CFR 48.4041-7 - Dual use of taxable liquid fuel.

Science.gov (United States)

2010-04-01

... taxable liquid fuel. Tax applies to all taxable liquid fuel sold for use or used as a fuel in the motor which is used to propel a diesel-powered vehicle or in the motor used to propel a motor vehicle... vehicle, motorboat, or aircraft. Thus, if the motor of a diesel-powered highway vehicle or a motorboat...

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

26 CFR 48.4082-3 - Diesel fuel and kerosene; visual inspection devices. [Reserved

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Diesel fuel and kerosene; visual inspection... THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4082-3 Diesel fuel and kerosene...

A dedicated pollution tax: The motor for change

International Nuclear Information System (INIS)

Stoyke, E.; Stoyke, G.

1992-01-01

Carbon taxes coming into effect around the world are predicted to reduce greenhouse gas emissions by 1-6%. Using the punitive approach alone, such taxes will not be sufficiently effective in fighting global climate change. A dedicated pollution tax is proposed in which moderate fees on greenhouse gases and other polluting emissions are balanced by financial incentives for energy efficient retrofitting or non-polluting substitutions. These incentives will vastly accelerate conversion to energy efficient technologies by reducing payback periods to acceptable levels and will lead to a 50-80% reduction in fossil fuel consumption at a profit. Estimated environmental costs of pollutant emissions from coal and natural gas are presented, and the internalization of external costs into energy prices is discussed. Demand reduction provides more environmental benefits than scrubbing of fossil emissions, at less cost. Examples of potential lighting savings in a classroom are presented, and simple payback and savings for a variety of lighting energy efficiency measures are tabulated. The effects of different pollution tax levels on Alberta's coal fired electricity generation are tabulated. 5 refs., 6 figs., 4 tabs

46 CFR 153.1025 - Motor fuel antiknock compounds.

Science.gov (United States)

2010-10-01

... 46 Shipping 5 2010-10-01 2010-10-01 false Motor fuel antiknock compounds. 153.1025 Section 153... Cargo Procedures § 153.1025 Motor fuel antiknock compounds. (a) No person may load or carry any other cargo in a containment system approved for motor fuel antiknock compounds containing lead alkyls except...

IEA-Advanced Motor Fuels Annual Report 2010

Energy Technology Data Exchange (ETDEWEB)

NONE

2011-12-02

The annual report from the IEA implementing agreement on Advanced Motor Fuels (AMF) describes the agreement, activities, and projects for the year. A section on the global situation for Advanced Motor Fuels includes country reports from each participating AMF member. A status report on each active annex for the agreement is also included, as is a message from the AMF Chairman. Final sections include an Outlook for Advanced Motor Fuels, further information, and a glossary of terms.

Evidence of asymmetric behavioral responses to changes in gasoline prices and taxes for different fuel types

International Nuclear Information System (INIS)

Bajo-Buenestado, Raúl

2016-01-01

Using monthly data from the Spanish gasoline retail market we explore asymmetries in consumers’ behavioral responses to changes in gasoline prices and taxes. In particular, we are interested in investigating whether an increase in gasoline taxes has a more negative impact on the demand than a –similar in magnitude– increase in the “pre-tax” price of gasoline for different fuel types. We estimate fuel consumers’ responses using a rich set of robust panel data models considering potential dynamic effects and endogeneity problems. We find evidence to confirm the existence of asymmetric responses for the demand of unleaded fuels and agricultural diesel fuel. However we cannot support this statement for the regular diesel case: for this fuel both the tax-exclusive price and the tax elasticities are roughly the same. This result agrees with the fact that “diesel drivers” tend to be better informed about changes in both fuel prices and taxes. Some implications in terms of fiscal policy and pollution and climate change policy are also discussed. - Highlights: •Provide evidence of asymmetric responses of gasoline demand due to changes in prices and taxes. •Identify differences in the elasticity of the demand of diesel fuel and unleaded gasoline. •Perform robustness checks considering dynamic effects and IV regression. •Provide some policy recommendations for future gasoline tax changes.

Six months after the Gulf war - Fuel prices and taxes around the world

International Nuclear Information System (INIS)

Anon.

1991-01-01

During the first half of 1991, national average gasoline and diesel No. 2 fuel prices declined in many countries in terms of US dollars, due to the stronger US currency and weaker crude oil prices. However, in countries' own currencies, consumer prices were unchanged or higher than they were at the end of 1990. This issue of Energy Detente features findings from their ongoing Fuel Price/Tax Series and closely compares fuel price and tax levels around the world. This issue also presents the following: (1) the ED Refining Netback Data Series for the US Gulf and West Coasts, Rotterdam, and Singapore as of August 23, 1991; and (2) the ED Fuel Price/Tax Series for countries of the Eastern Hemisphere, August 1991 Edition. 6 figs., 11 tabs

46 CFR 151.50-6 - Motor fuel antiknock compounds.

Science.gov (United States)

2010-10-01

... 46 Shipping 5 2010-10-01 2010-10-01 false Motor fuel antiknock compounds. 151.50-6 Section 151.50... BARGES CARRYING BULK LIQUID HAZARDOUS MATERIAL CARGOES Special Requirements § 151.50-6 Motor fuel antiknock compounds. When transporting motor fuel antiknock compounds containing tetraethyl lead and...

The impact of tax reform on new car purchases in Ireland

International Nuclear Information System (INIS)

Hennessy, Hugh; Tol, Richard S.J.

2011-01-01

We examine the impact of recent tax reforms in Ireland on private car transport and its greenhouse gas emissions. A carbon tax was introduced on fuels, and purchase (vehicle registration) and ownership (motor) taxes were switched from engine size to potential emissions. We use a demographic model of the car stock (by age, size, and fuel) and a car purchase model that reflects the heterogeneous distribution of mileage and usage costs across various engine sizes. The model shows a dramatic shift from petrol to diesel cars, particularly for large engines. The same pattern is observed in the latest data on car sales. This has a substantial impact on tax revenue as car owners shift to the lower tax rates. The tax burden has shifted from car ownership to car use, and that the overall tax burden on private car transport falls. As diesel engines are more fuel efficient than petrol engines, carbon dioxide emissions fall modestly or, if we consider the rebound effect of travel costs on mileage, minimally. From the perspective of the revenue, the costs per tonne of carbon dioxide avoided are (very) high. - Highlights: → Ireland has reform fuel and car taxes to inventivize emission reduction. → These tax reforms are likely to cause a large shift from petrol to diesel cars. → Carbon dioxide emissions will fall as a result. → Tax revenues will fall too. → The exchequer cost per tonne of CO 2 avoided is very high.

“Green” fuel tax on private transportation services and subsidies to electric energy. A model-based assessment for the main European countries

International Nuclear Information System (INIS)

Bartocci, Anna; Pisani, Massimiliano

2013-01-01

This paper evaluates the environmental and macroeconomic implications for France, Germany, Italy and Spain of taxing motor vehicle fuels for private transportation, a sector not subject to the Emissions Trading System, so as to reduce taxes on electricity consumption and increase subsidies to renewable sources of electricity generation. The assessment is based on a dynamic general equilibrium model calibrated for each of the four countries. The results suggest that the measures posited will reduce carbon dioxide emissions in the transportation sector and favor the development of electricity generation from renewable sources, thus limiting the growth of emissions from electricity generation. The measures do not jeopardize economic activity. The results are robust whether implementation is unilateral in one country or simultaneous throughout the EU. - Highlights: • The European Union's Agenda 2020 calls for member countries to reduce greenhouse gas emissions and increase renewable energy. • We evaluate implications in the EU of taxing fuels for private transportation, reducing taxes on electricity and increase subsidies to renewable sources of electricity. • The assessment is based on a dynamic general equilibrium model. • The measures reduce emissions, in particular in the transportation sector, favor electricity generation from renewable sources and do not jeopardize economic activity

Distributional effects of a carbon tax on car fuels in France

International Nuclear Information System (INIS)

Bureau, Benjamin

2011-01-01

This paper analyses the distributional effects of alternative scenarios of carbon taxes on car fuels using disaggregated French panel data from 2003 to 2006. It incorporates household price responsiveness that differs across income groups into a consumer surplus measure of tax burden. Carbon taxation is regressive before revenue recycling. However, taking into account the benefits from congestion reduction induced by the tax mitigates regressivity. We show also that recycling additional revenues from the carbon tax either in equal amounts to each household or according to household size makes poorest households better off. (author)

Distributional effects of a carbon tax on car fuels in France

International Nuclear Information System (INIS)

Bureau, B.

2010-01-01

This paper analyses the distributional effects of alternative scenarios of carbon taxes on car fuels using dis-aggregated French panel data from 2003 to 2006. It incorporates household price responsiveness that differs across income groups into a consumer surplus measure of tax burden. Carbon taxation is regressive before revenue recycling. However, taking into account the benefits from congestion reduction induced by the tax mitigates regressiveness. We show also that recycling additional revenues from the carbon tax either in equal amounts to each household or according to household size makes poorest households better off. (author)

40 CFR 69.51 - Motor vehicle diesel fuel.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 15 2010-07-01 2010-07-01 false Motor vehicle diesel fuel. 69.51... (CONTINUED) SPECIAL EXEMPTIONS FROM REQUIREMENTS OF THE CLEAN AIR ACT Alaska § 69.51 Motor vehicle diesel... motor vehicle diesel fuel standards and dye provisions under 40 CFR 80.520 and associated requirements...

40 CFR 69.52 - Non-motor vehicle diesel fuel.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 15 2010-07-01 2010-07-01 false Non-motor vehicle diesel fuel. 69.52... (CONTINUED) SPECIAL EXEMPTIONS FROM REQUIREMENTS OF THE CLEAN AIR ACT Alaska § 69.52 Non-motor vehicle diesel... NRLM diesel fuel. (5) Exempt NRLM diesel fuel and heating oil must be segregated from motor vehicle...

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)

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%.

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

Decision of the Federal Constitutional Court on the nuclear fuel tax. A threefold big bang

International Nuclear Information System (INIS)

Leidinger, Tobias

2017-01-01

With the decision of the Federal Constitutional Court (BVerfG, file number 2 BvL 6/13) published on 7 June the Federal Constitutional Court has ''tipped'' the so-called nuclear fuel tax levied by nuclear power plant operators from 2011 to the end of 2016 (tax revenues approx. 6.285 billion Euros). According to the court the Federal legislature does not has any legislative competence for the introduction of this tax. Including interest rates, the current tax debtors E.ON, RWE and EnBW are now refunded a total of just under Euro 7 billion of wrongly levied taxes for the years 2011 to 2016. In substance, the decision on the unconstitutionality and invalidity of the nuclear fuel tax is a threefold big bang.

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

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.

48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

Science.gov (United States)

2010-10-01

... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

Influence of the pro-ecological tax on the market prices of fuels and electricity

International Nuclear Information System (INIS)

Szargut, Jan; Stanek, Wojciech

2008-01-01

The proposed pro-ecological tax should be proportional to the cumulative consumption of non-renewable natural exergy burdening the considered product. It should replace the existing value-added tax (VAT). The income of the state after introducing the new tax, should remain without any change. That principle determines the coefficient of proportionality between the cumulative consumption of non-renewable exergy and the value of the tax. The total value of the tax should be paid to the state after extracting the minerals and fuels from nature and importing the fuels and semi-finished products, then transferred to the subsequent products in a form of their elevated price. Hence, the tax is eventually paid by the consumers in the form of an elevated price of goods and services. The total income of the society should remain without any changes. The largest price increase will appear in the case of fuels and electricity. The prices of electricity produced from renewable resources are calculated too, taking into account the accompanying unavoidable consumption of non-renewable exergy for the construction of the power plant. The new VAT should enhance the economy of the most energy-consuming products, stimulate the mitigation of the total consumption level of the society and increase the application of the renewable energy resources. (author)

Motor vehicle fuel economy, the forgotten HC control stragegy?

Energy Technology Data Exchange (ETDEWEB)

Deluchi, M.; Wang, Quanlu; Greene, D.L.

1992-06-01

Emissions of hydrocarbons from motor vehicles are recognized as major contributors to ozone pollution in urban areas. Petroleum-based motor fuels contain volatile organic compounds (VOC) which, together with oxides of nitrogen, promote the formation of ozone in the troposphere via complex photochemical reactions. VOC emissions from the tailpipe and evaporation from the fuel and engine systems of highway vehicles are believed to account for about 40% of total VOC emissions in any region. But motor fuels also generate emissions throughout the fuel cycle, from crude oil production to refining, storage, transportation, and handling, that can make significant contributions to the total inventory of VOC emissions. Many of these sources of emissions are directly related to the quantity of fuel produced and handled throughout the fuel cycle. It is, therefore, reasonable to expect that a reduction in total fuel throughput might result in a reduction of VOC emissions. In particular, reducing vehicle fuel consumption by increasing vehicle fuel economy should reduce total fuel throughput, thereby cutting total emissions of VOCS. In this report we identify the sources of VOC emissions throughout the motor fuel cycle, quantify them to the extent possible, and describe their dependence on automobile and light truck fuel economy.

The relationship between income and personal vehicle fuel efficiency and associated equity concerns for the fuel tax.

Science.gov (United States)

2011-03-01

The fuel tax, which is assessed on the physical amount of fuel purchased by the consumer, is the primary : means of funding roadway development at the state and national level. However, because it is assessed on a : gallon basis, drivers of vehicles ...

40 CFR 80.531 - How are motor vehicle diesel fuel credits generated?

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false How are motor vehicle diesel fuel... (CONTINUED) AIR PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel... are motor vehicle diesel fuel credits generated? (a) Generation of credits from June 1, 2006 through...

Possibilities of Using Hydrogen as Motor Vehicle Fuel

Directory of Open Access Journals (Sweden)

Zdravko Bukljaš

2005-03-01

Full Text Available Hydrogen is the fuel of the future, since it is the element ofwater (H20 whichsun·ounds us and the resources of which areunlimited. First water is divided into hydrogen and oxygen. Thepaper presents the laboratory and industrial methods of obtain·ing hydrogen, types of fuel cells for various purposes, hydrogen-propelled motor vehicles, as well as advantages and drawbacksof hydrogen used as fuel under the conditions that haveto be met in order to use it as propulsion energy for motor vehicles.

40 CFR 80.592 - What records must be kept by entities in the motor vehicle diesel fuel and diesel fuel additive...

Science.gov (United States)

2010-07-01

... in the motor vehicle diesel fuel and diesel fuel additive distribution systems? 80.592 Section 80.592... FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA... the motor vehicle diesel fuel and diesel fuel additive distribution systems? (a) Records that must be...

26 CFR 41.4481-1 - Imposition of tax.

Science.gov (United States)

2010-04-01

... of an overpayment of tax under section 4481(a) due to destruction or theft of the vehicle shall be... TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles... registered highway motor vehicle that (together with the semitrailers and trailers customarily used in...

40 CFR 80.532 - How are motor vehicle diesel fuel credits used and transferred?

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false How are motor vehicle diesel fuel... AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel....532 How are motor vehicle diesel fuel credits used and transferred? (a) Credit use stipulations. Motor...

IEA-Advanced Motor Fuels Annual Report 2012

Energy Technology Data Exchange (ETDEWEB)

NONE

2012-06-15

The annual report from the IEA implementing agreement on Advanced Motor Fuels (AMF) describes what the agreement is about, how to join, various activities of the agreement, a message from the Chairman, and projects/annexes active for the year. An annual section covers the global situation for the topic of advanced motor fuels. Another section includes highlights coming from each country participating in AMF, and major sections relaying activities on each of the ongoing annexes. Information regarding participating delegations, contact information, publications resulting from AMF, and upcoming meetings rounds out the report.

IEA-Advanced Motor Fuels Annual Report 2011

Energy Technology Data Exchange (ETDEWEB)

NONE

2011-07-01

The annual report from the IEA implementing agreement on Advanced Motor Fuels (AMF) describes what the agreement is about, how to join, various activities of the agreement, a message from the Chairman, and projects/annexes active for the year. An annual section covers the global situation for the topic of advanced motor fuels. Another section includes highlights coming from each country participating in AMF, and major sections relaying activities on each of the ongoing annexes. Information regarding participating delegations, contact information, publications resulting from AMF, and upcoming meetings rounds out the report.

Conversion of hydrocarbon oils into motor fuels

Energy Technology Data Exchange (ETDEWEB)

1937-11-09

The abstract describes a process for producing lower boiling hydrocarbon motor fuels with a starting material of wide boiling range composed primarily of hydrocarbon oils boiling substantially above the boiling range of the desired product. Separate catalytic and pyrolytic conversion zones are simultaneously maintained in an interdependent relationship. Higher boiling constituents are separated from residual constituents by fractionation while desirable reaction conditions are maintained. All or at least a portion of the products from the catalytic and pyrolytic conversion zones are blended to yield the desired lower boiling hydrocarbons or motor fuels.

Stabilizing motor fuels

Energy Technology Data Exchange (ETDEWEB)

1935-07-12

Motor fuel is stabilized by adding less than 2% of a tar fraction from peat, coal, torbanite or shale, said fraction containing sufficient constituents boiling between 200 and 325/sup 0/C, to inhibit gum formation. Low-temperature coal-tar fractions are specified. The preferred boiling ranges are from 225 or 250/sup 0/ to 275/sup 0/C. In examples, the quantity added was 0.01%. The fuel may be a cracked distillate of gasoline boiling-point range or containing gasoline, and may contain relatively large proportions of di- and tri-olefines. The material added to the fuel may be (1) the tar fraction itself; (2) its alkali-soluble constituents; (3) its acid-soluble constituents; (4) a mixture of (2) and (3); (5) a blend of (2), (3) or (4) with a normal tar fraction; (6) the residue after extraction with alkali; (7) the residue after extraction with acid and alkali.

Motor vehicle fuel economy, the forgotten HC control stragegy. [Hydrocarbon (HC)

Energy Technology Data Exchange (ETDEWEB)

Deluchi, M.; Wang, Quanlu; Greene, D.L.

1992-06-01

Emissions of hydrocarbons from motor vehicles are recognized as major contributors to ozone pollution in urban areas. Petroleum-based motor fuels contain volatile organic compounds (VOC) which, together with oxides of nitrogen, promote the formation of ozone in the troposphere via complex photochemical reactions. VOC emissions from the tailpipe and evaporation from the fuel and engine systems of highway vehicles are believed to account for about 40% of total VOC emissions in any region. But motor fuels also generate emissions throughout the fuel cycle, from crude oil production to refining, storage, transportation, and handling, that can make significant contributions to the total inventory of VOC emissions. Many of these sources of emissions are directly related to the quantity of fuel produced and handled throughout the fuel cycle. It is, therefore, reasonable to expect that a reduction in total fuel throughput might result in a reduction of VOC emissions. In particular, reducing vehicle fuel consumption by increasing vehicle fuel economy should reduce total fuel throughput, thereby cutting total emissions of VOCS. In this report we identify the sources of VOC emissions throughout the motor fuel cycle, quantify them to the extent possible, and describe their dependence on automobile and light truck fuel economy.

Cumulative emissions, unburnable fossil fuel, and the optimal carbon tax

NARCIS (Netherlands)

van der Ploeg, F.; Rezai, A.

2017-01-01

A stylised analytical framework is used to show how the global carbon tax and the amount of untapped fossil fuel can be calculated from a simple rule given estimates of society's rate of time impatience and intergenerational inequality aversion, the extraction cost technology, the rate of technical

An energy Btu tax alternative

International Nuclear Information System (INIS)

Nan, Gehuang D.

1995-01-01

This paper extends the Ramsey tax rule and develops a tax rate by minimizing total excess burden, subject to government tax revenues. This tax rate is a function of its own and other fuels' price elasticities of compensated demand and supply, its own price and consumption level, other fuels' prices and consumption levels, and government revenues. It is this proposed tax rate, not the Ramsey tax ratio, that guides a government to levy a tax efficiently through a minimization of total excess burden. In the case of an energy tax, this tax rate provides direct guidance for taxation on various fuels. Moreover, total excess burden generated by the proposed tax rate is significantly less than that produced by the Clinton Administration's proposal

40 CFR 80.550 - What is the definition of a motor vehicle diesel fuel small refiner or a NRLM diesel fuel small...

Science.gov (United States)

2010-07-01

...) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel... vehicle diesel fuel small refiner or a NRLM diesel fuel small refiner under this subpart? (a) A motor...-operational between January 1, 1999, and January 1, 2000, may apply for motor vehicle diesel fuel small...

Internal combustion engines for alcohol motor fuels: a compilation of background technical information

Energy Technology Data Exchange (ETDEWEB)

Blaser, Richard

1980-11-01

This compilation, a draft training manual containing technical background information on internal combustion engines and alcohol motor fuel technologies, is presented in 3 parts. The first is a compilation of facts from the state of the art on internal combustion engine fuels and their characteristics and requisites and provides an overview of fuel sources, fuels technology and future projections for availability and alternatives. Part two compiles facts about alcohol chemistry, alcohol identification, production, and use, examines ethanol as spirit and as fuel, and provides an overview of modern evaluation of alcohols as motor fuels and of the characteristics of alcohol fuels. The final section compiles cross references on the handling and combustion of fuels for I.C. engines, presents basic evaluations of events leading to the use of alcohols as motor fuels, reviews current applications of alcohols as motor fuels, describes the formulation of alcohol fuels for engines and engine and fuel handling hardware modifications for using alcohol fuels, and introduces the multifuel engines concept. (LCL)

Wet motor gerotor fuel pump with self-aligning bearing

Energy Technology Data Exchange (ETDEWEB)

Carleton, W.A.

1987-02-24

A wet motor gerotor fuel pump is described for pumping fuel from a fuel source to an internal combustion engine comprising: a pump case having one end, an opposite end and a flow axis therethrough, the pump case further comprising an inlet end bore at the one end adapted to communicate with the fuel source; an inlet chamber adjacent to the inlet end bore; a motor chamber located in the opposite end of the pump case; a pump chamber interposed the motor chamber and the inlet chamber; first means for sealing the pump case, the first means for sealing located at the opposite end of the pump case; inlet housing means mounted in the pump chamber, the inlet housing means comprising an annular hub protruding into the inlet chamber. The inlet housing means further comprises a gerotor cavity about a gerotor axis located parallel to and displaced a predetermined distance in an eccentric radial direction from the flow axis.

Alternative motor fuels today and tomorrow

International Nuclear Information System (INIS)

Bensaid, B.

2004-01-01

Today, petroleum products account for 97% of the energy consumed in road transport. The purpose of replacing these products with alternative energies is to reduce oil dependence as well as greenhouse gas emissions. The high price of oil has promoted the use of 'conventional' alternative motor fuels (biofuels, LPG, NGV) and also renewed interest in syn-fuels (GTL, CTL, BTL) that have already given rise to industrial and pilot projects. (author)

On the Costs of Air Pollution from Motor Vehicles

OpenAIRE

Small, Kenneth A.; Kazimi, Camilla

1995-01-01

Air pollution is frequently the stated reason for special measures aimed at controlling motor vehicles. In the United States, motor vehicle emission standards are set explicitly in clean air legislation, while policies at several levels of government are designed to reduce the use of cars for particular purposes like commuting. In Europe, high fuel taxes and subsidies to urban mass transit and intercity rail travel in large part aim to reduce car use.

Second interim report of the Interagency Commission on Alternative Motor Fuels

International Nuclear Information System (INIS)

1991-09-01

This report describes progress the commission and government agencies have made in implementing the provisions of the Alternative Motor Fuels Act of 1988, assessing the role of alternative motor fuels in the US transportation sector, and developing policies to promote the use of alternative fuels. The alternative motor-fuels policies proposed in the National Energy Strategy (NES) are described and shows how they compose an effective long-term plan to encourage the widespread use of alternative motor fuels. The progress to date of the Department of Energy (DOE) and other agencies in implementing the programs required by the AMFA is reported. A detailed scenario of future alternative-fuel use that displaces 2.5 million barrels per day (MMBD) of petroleum and a feasible path of vehicle production and fuel supply leading to that goal is described. An analytical tool for exploring and quantifying the energy market impacts of alternative fuels, the Alternative Fuels Trade Model (AFTM), is described. The AFTM provides a means of investigating the impacts of alternative fuels in interrelated world energy markets for petroleum and natural gas. Several major initiatives have recently been enacted that have important ramifications for alternative-fuels policy. The Clean Air Act Amendments of 1990 contain provisions mandating the use of nonpetroleum oxygenates in reformulated gasoline. Other provisions for much more stringent emissions standards may affect the ability of manufacturers to make and sell conventional-fuel vehicles or, at the very least, affect their cost-effectiveness in comparison to cleaner alternative-fuel vehicles (AFV's). Finally, the key areas in which technological advances could substantially improve the competitiveness of AFV technologies in the marketplace are reviewed

40 CFR 80.552 - What compliance options are available to motor vehicle diesel fuel small refiners?

Science.gov (United States)

2010-07-01

... to motor vehicle diesel fuel small refiners? 80.552 Section 80.552 Protection of Environment... Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA Marine Fuel Small Refiner Hardship Provisions § 80.552 What compliance options are available to motor vehicle diesel fuel...

40 CFR 80.520 - What are the standards and dye requirements for motor vehicle diesel fuel?

Science.gov (United States)

2010-07-01

... requirements for motor vehicle diesel fuel? 80.520 Section 80.520 Protection of Environment ENVIRONMENTAL... Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA Marine Fuel Motor Vehicle Diesel Fuel Standards and Requirements § 80.520 What are the standards and dye requirements for motor vehicle diesel...

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

Fuels and alternative propulsion in Germany

International Nuclear Information System (INIS)

2005-04-01

The transportation sector is one of the first responsible of the air pollution in Germany. The kyoto protocol and the european directive led the german Government to set about some measures. To encourage the petroleum industry to develop classical fuels/biofuels mixing, the government exempted from taxes until 2020 the biofuels part. The Government decided also financial incentives for diesel vehicles equipped with particles filters. Among the different fuels, the document presents the advantages and disadvantages of the hydrogen fuels and the hybrid motors. (A.L.B.)

Comparison of the environmental impacts of motor fuels

International Nuclear Information System (INIS)

Pedersen, P.

1995-01-01

A short comparison of the most significant environmental impacts of of the use of diesel, natural gas and dimethyl ether motor fuels. In Denmark the transport sector is responsible for more than one third of nitrogen oxides emission, for the major part of the total emission of unburnt hydrocarbons, carbon monoxide and soot particles and for ca. 20% of the country's total emission of carbon dioxide. The method of cleaning exhaust gases is more effective but also results in other forms of pollution and an increased consumption of energy. Preventive technical measures involve the combustion of cleaner-burning motor fuels combined with specific motor design. It is concluded that the immediate environment gains by the substitution of diesel with compressed natural gas, liquefied petroleum gas and dimethyl ether. There are indications that, with regard to the global environment liquefied petroleum gas and compressed natural gas pollute to the same extent as diesel fuels and that dimethyl ether pollutes more. When production methods become more effective this situation might improve. In comparison with petrol, dimethyl ether, liquefied petroleum gas and compressed natural gas pollute are less pollutive to the atmosphere. (AB) 18 refs

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...

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.

From fuel taxes to mileage-based user fees : rationale, technology, and transitional issues.

Science.gov (United States)

2011-08-01

Two national commissions established by the U.S. Congress recommend replacing the current system of funding : transportation based on fuel taxes with a new distance-based system of user fees. The State of Oregon has done a : pilot project demonstrati...

78 FR 32223 - Control of Air Pollution From Motor Vehicles: Tier 3 Motor Vehicle Emission and Fuel Standards

Science.gov (United States)

2013-05-29

...-OAR-2011-0135; FRL-9818-5] RIN 2060-A0 Control of Air Pollution From Motor Vehicles: Tier 3 Motor... extension of the public comment period for the proposed rule ``Control of Air Pollution from Motor Vehicles: Tier 3 Motor Vehicle Emission and Fuel Standards'' (the proposed rule is hereinafter referred to as...

Decision of the Federal Constitutional Court on the nuclear fuel tax. A threefold big bang; Entscheidung des Bundesverfassungsgerichts zur Kernbrennstoffsteuer. Dreifacher Paukenschlag

Energy Technology Data Exchange (ETDEWEB)

Leidinger, Tobias [Luther Rechtsanwaltsgesellschaft, Duesseldorf (Germany)

2017-08-15

With the decision of the Federal Constitutional Court (BVerfG, file number 2 BvL 6/13) published on 7 June the Federal Constitutional Court has ''tipped'' the so-called nuclear fuel tax levied by nuclear power plant operators from 2011 to the end of 2016 (tax revenues approx. 6.285 billion Euros). According to the court the Federal legislature does not has any legislative competence for the introduction of this tax. Including interest rates, the current tax debtors E.ON, RWE and EnBW are now refunded a total of just under Euro 7 billion of wrongly levied taxes for the years 2011 to 2016. In substance, the decision on the unconstitutionality and invalidity of the nuclear fuel tax is a threefold big bang.

40 CFR 80.581 - What are the batch testing and sample retention requirements for motor vehicle diesel fuel, NRLM...

Science.gov (United States)

2010-07-01

... retention requirements for motor vehicle diesel fuel, NRLM diesel fuel, and ECA marine fuel? 80.581 Section...) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel... requirements for motor vehicle diesel fuel, NRLM diesel fuel, and ECA marine fuel? (a) Beginning on June 1...

40 CFR 80.593 - What are the reporting requirements for refiners and importers of motor vehicle diesel fuel...

Science.gov (United States)

2010-07-01

... for refiners and importers of motor vehicle diesel fuel subject to temporary refiner relief standards... PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive... the reporting requirements for refiners and importers of motor vehicle diesel fuel subject to...

Motor fuel demand analysis - applied modelling in the European union

International Nuclear Information System (INIS)

Chorazewiez, S.

1998-01-01

Motor fuel demand in Europe amounts to almost half of petroleum products consumption and to thirty percent of total final energy consumption. This study considers, Firstly, the energy policies of different European countries and the ways in which the consumption of motor gasoline and automotive gas oil has developed. Secondly it provides an abstract of demand models in the energy sector, illustrating their specific characteristics. Then it proposes an economic model of automotive fuel consumption, showing motor gasoline and automotive gas oil separately over a period of thirty years (1960-1993) for five main countries in the European Union. Finally, forecasts of consumption of gasoline and diesel up to the year 2020 are given for different scenarios. (author)

Impacts of a carbon Tax on the emissions of car transport in Switzerland: an assessment using an engineering-econometric model

International Nuclear Information System (INIS)

Carlevaro, F.; Bertholet, J.L.; Chaze, J.P.; Taffe, P.

1992-01-01

It is well-known that road transport is the economic sector most responsible for the growing consumption of fossil fuels in developed countries and, as a consequence, of carbon dioxide emissions largely accountable of the greenhouse effect. Recently, the Swiss Federal Council, as many other European governments, has undertaken to set up an energy policy aiming at reducing CO 2 emissions according to the so-called Toronto targets. Among the different measures that can be used to achieve this objective, special attention has been devoted to the carbon tax as an economic incentive to reduce fossil fuel consumption. Considering motor fuels, such a taxation can lead to a decrease in fuel demand through many mechanisms. Conventional econometric models of energy demand, even when they allow to distinguish short-run from long-run responses of consumption to changing economic conditions, do not consider this engineering description of energy demand. Therefore, they fail to capture the important distinction between demand and supply reaction of energy consumption to energy taxation. The authors present an econometric model built according to an engineering logic which takes into account three possible impacts of a motor fuel tax: on the stock of cars, on their average specific consumption and on their average intensity of use. 5 refs., 2 figs

Prices, taxes and automotive fuel cross-border shopping

International Nuclear Information System (INIS)

Leal, Andres; Lopez-Laborda, Julio; Rodrigo, Fernando

2009-01-01

The aim of the present paper is to determine whether differences in automotive fuel prices among neighboring Autonomous Communities (i.e. Spanish political-administrative regions) affect the decisions taken by individuals regarding the region in which to purchase fuel. In particular, the intention is to discover if price increases in certain Autonomous Communities, as a result of the application of the regional tranche of the Hydrocarbon Retail Sales Tax (HRST) has affected fuel purchases in neighboring Communities. In order to achieve the above-mentioned objectives, the monthly purchases of automotive diesel in Aragon between January 2001 and March 2007 is estimated from the fuel price in Aragon, the relation between prices in each of the bordering Communities and Aragon, weighted by density of traffic, the number of vehicles registered in that Community, and three dummy variables representative of the implementation of the regional tranche of the HRST in Madrid, Catalonia, and Valencia. The paper finds empirical evidence to demonstrate a positive effect of the relative prices in the neighboring Communities and vehicle registrations, and also a negative effect of prices in Aragon, upon the acquisition of diesel in this region. In the case of Catalonia, some evidence suggests that the price effect may have been strengthened following the introduction of the regional tranche of the HRST in August 2004. (author)

40 CFR 80.594 - What are the pre-compliance reporting requirements for motor vehicle diesel fuel?

Science.gov (United States)

2010-07-01

... requirements for motor vehicle diesel fuel? 80.594 Section 80.594 Protection of Environment ENVIRONMENTAL... Requirements § 80.594 What are the pre-compliance reporting requirements for motor vehicle diesel fuel? (a... June 1, 2005, all refiners and importers planning to produce or import motor vehicle diesel fuel...

48 CFR 970.5223-5 - DOE motor vehicle fleet fuel efficiency.

Science.gov (United States)

2010-10-01

... and Contract Clauses for Management and Operating Contracts 970.5223-5 DOE motor vehicle fleet fuel..., insert the following clause in contracts providing for Contractor management of the motor vehicle fleet... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false DOE motor vehicle fleet...

Study of brushless fuel pump (improvement of pump and motor parts). 2nd Report. Blushless dendo fuel pump no kento. 2

Energy Technology Data Exchange (ETDEWEB)

Mine, K; Takada, S; Tatematsu, M; Takeuchi, H [Aisan Industry Co. Ltd., Aichi (Japan)

1992-10-01

A methanol use electrically driven fuel pump was developed as reported in the present report. Mixed fuel of gasoline with alcohol can be handled by a brushless fuel pump which was proposed and improved as reported. The flow rate performance was heightened to 25g/sec by heightening in output power of motor, while the high temperature performance was 17% heightened against the conventional ratio of lowering in flow rate by heightening in vapor jet capacity. Against the corrosiveness of methanol, an in-tank type was applied to the pump, and all its electrically conductive and other mechanical parts were made to be both anti-corrosive and anti-abrasive. It is structurally of a two-stage series turbine type of non-volume form. A sensor method was applied to the motor by confining the miniaturized control circuit of brushless motor in the motor so that the transistor is controlled against the heightening in temperature. The motor is a three-phase half-wave driving motor. Also developed was a fuel supply system which is useful for the mixed fuel covering a range of 100% methanol through 100% gasoline. The present pump is dimensionally interchangeable with the conventional gasoline use one. Its operational life is more than 10000 hours. 3 refs., 17 figs., 1 tab.

40 CFR 80.524 - What sulfur content standard applies to motor vehicle diesel fuel downstream of the refinery or...

Science.gov (United States)

2010-07-01

... to motor vehicle diesel fuel downstream of the refinery or importer? 80.524 Section 80.524 Protection... FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA Marine Fuel Motor Vehicle Diesel Fuel Standards and Requirements § 80.524 What sulfur content standard...

Estimating Price Elasticity of Demand for Motor Fuel in the Transport Sectors

Directory of Open Access Journals (Sweden)

Olga Vasilyevna Mazurova

2015-03-01

Full Text Available Modeling of long-term forecasts of prices and demand on regional energy markets requires accounting for the future changes in the interactions between the greater economy and its energy sector, along with the possible emergence of new factors and specific regional features determining those interactions. The proposed approach allows the study of a correlation between demand and prices for motor fuel, taking into account the competition of energy carriers, the dynamics of energy prices, resource constraints, the use of new technologies and the uncertainty of input data. The main feature of the proposed approach is the combined estimation of the price elasticity of demand for motor fuel with optimization of fuel supply in the region. Thus the author determined elasticity of demand based on the comparison of economic efficiency of the use of different fuels. The study includes results of experimental calculations and forecasted price according to demand for motor fuel in freight transportation for the expected development conditions of the Far Eastern federal district

Serviceability of rod ceramic fuel pins on motoring conditions of FTP or NEMF reactor

International Nuclear Information System (INIS)

Deryavko, I.I.

2004-01-01

The operation conditions of rod ceramic fuel pins in the running hydrogen-cooled technological canals of FTP or NEMF reactor on the motoring conditions are considered. The available postreactor researches of the fuel pins are presented and the additional postreactor researches of fuel pins, tested on this mode in IVG.1 and IRGIT reactors, are carried out. The fuel pins serviceability on motoring conditions of FTP or NEF reactor operation is concluded. (author)

adaptation of natural gas for motor fuels in nigeria transport system

African Journals Online (AJOL)

In recent years, as a result of limiting reserve of crude oil and the clamour for the deregulation of the petroleum sector of the nation's economy, there is need to look beyond liquid fuel (gasoline, diesel) as vehicular fuels. The viability of adapting natural gas for motor fuels had been presented. Natural gas as automobile fuel ...

75 FR 59103 - Defense Federal Acquisition Regulation Supplement; Motor Carrier Fuel Surcharge (DFARS Case 2008...

Science.gov (United States)

2010-09-27

...-AG30 Defense Federal Acquisition Regulation Supplement; Motor Carrier Fuel Surcharge (DFARS Case 2008... comments is provided below: 1. Comment. One respondent stated that it is customary in the motor carrier freight industry to assume a fixed cost of diesel fuel with a cost recovery mechanism (fuel surcharge) for...

40 CFR 80.596 - How is a refinery motor vehicle diesel fuel volume baseline calculated?

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false How is a refinery motor vehicle diesel... Requirements § 80.596 How is a refinery motor vehicle diesel fuel volume baseline calculated? (a) For purposes of this subpart, a refinery's motor vehicle diesel fuel volume baseline is calculated using the...

40 CFR 80.527 - Under what conditions may motor vehicle diesel fuel subject to the 15 ppm sulfur standard be...

Science.gov (United States)

2010-07-01

... vehicle diesel fuel subject to the 15 ppm sulfur standard be downgraded to motor vehicle diesel fuel... Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA Marine Fuel Motor Vehicle Diesel Fuel Standards and Requirements § 80.527 Under what conditions may motor vehicle diesel fuel subject to the 15...

New technologies in the production of motor fuels from renewable materials

Directory of Open Access Journals (Sweden)

Adnađević Borivoj K.

2012-01-01

Full Text Available This work presents resources of the Autonomous Province of Vojvodina available for bioethanol and motor fuels (gasoline and diesel fuel from sustainable resources: corn-stalks, straw, sweet sorghum, pork fat. The physicochemical basis for novel processes for motor fuel production is coupling microwave pyrolysis of oil shale and catalytic cracking of purified pyrolysis oil, hydrothermal liquefaction of algae and swine manure. The effects of the degree of purification of crude pyrolysis oil and oil shale on the degree of their conversion to gasoline and diesel fuel, as well as the product distribution are investigated. The effects of the duration and temperature of hydrothermal liquefaction of microalga, Botryoccocus braunii, and swine manure on their degrees of conversion into bio-oil and its thermal properties are investigated. The development of novel strategy of biofuel in the Autonomous Province of Vojvodina is presented.

Fuel cell usage in motor vehicles

International Nuclear Information System (INIS)

Vellone, R.

1998-01-01

Much interest has been aroused by fuel cell usage in motor vehicles, since this technology seems to overcome the conventional limits by other kinds of drive, i.e. the high environmental impact of internal-combustion engines and the drawbacks of electric battery vehicles in terms of maximum operating range and battery recharge time. After 2010 its costs are expected to fall in competitive levels with internal-combustion engines [it

Gasoline taxes or efficiency standards? A heterogeneous household demand analysis

International Nuclear Information System (INIS)

Liu, Weiwei

2015-01-01

Using detailed consumer expenditure survey data and a flexible semiparametric dynamic demand model, this paper estimates the price elasticity and fuel efficiency elasticity of gasoline demand at the household level. The goal is to assess the effectiveness of gasoline taxes and vehicle fuel efficiency standards on fuel consumption. The results reveal substantial interaction between vehicle fuel efficiency and the price elasticity of gasoline demand: the improvement of vehicle fuel efficiency leads to lower price elasticity and weakens consumers’ sensitivity to gasoline price changes. The offsetting effect also differs across households due to demographic heterogeneity. These findings imply that when gasoline taxes are in place, tightening efficiency standards will partially offset the strength of taxes on reducing fuel consumption. - Highlights: • Model household gasoline demand using a semiparametric approach. • Estimate heterogeneous price elasticity and fuel efficiency elasticity. • Assess the effectiveness of gasoline taxes and efficiency standards. • Efficiency standards offset the impact of gasoline taxes on fuel consumption. • The offsetting effect differs by household demographics

Tax Strategy Control

DEFF Research Database (Denmark)

Rossing, Christian Plesner

2013-01-01

This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax...... environment. Moreover, the paper extends existing contingency-based theory on MCS by illustrating the role of inter-organisational network collaboration across MNE transfer pricing tax experts. This collaboration, caused by a widely dispersed tax knowledge base, fuels the formal interactive control system...... and reduces tax uncertainty. The paper adopts an interdisciplinary approach for explaining findings, using contingency-based theory and network theory at the inter-organisational level....

Taxing bads by taxing goods. Towards efficient pollution control with presumptive charges

International Nuclear Information System (INIS)

Eskeland, G.S.; Devarajan, S.

1995-01-01

A strong case is made for relying on a mix of indirect pollution control instruments - those which tax or regulate activities associated with emissions - rather than taxing the emissions themselves. They show that indirect instruments that reduce the scale of output (such as a tax on output or on polluting inputs) can be important complementary measures to emissions standards that reduce the level of emissions per unit of output. In this way, the effects of an optimal emission fee can be mimicked fairly well. The optimal mix of indirect instruments, however, requires knowledge of the 'cleaner' technologies (the ease with which emissions per unit of output can be reduced) as well as the sensitivity of demand to prices (the ease with which the scale of output can be reduced). This contrasts with the optimal emission fee, which relies only on information about emissions. The authors present empirically-based case studies to illustrate the consequences of employing a combination of presumptive charges and emissions standards. A recurring theme throughout their contribution is that the taxation of fuel use, due to the interaction between fuel use and emissions, can serve as a powerful indirect instrument to supplement pollution standards in controlling air pollution. In the case of automobiles, for example, they show that failing to employ gasoline taxes (which ensure that emissions are cut through not only cleaner cars but also fewer trips) in Mexico City would significantly harm welfare, even when regulatory standards (catalytic converters) are in place. In the case of point-source pollution, they calculate that significant potential exists for altering the fuel mix of industries in Indonesia and Chile by taxing 'dirtier' fuels. Furthermore, they show that, in the case of Indonesia, the general-equilibrium consequences of such a change in the tax structure are similar, though somewhat dampened, compared to what is indicated by partial-equilibrium models

Energy and the global warming issue in developing countries: analyzing the incidence of the fuel carbon tax and its policy implications

International Nuclear Information System (INIS)

Siddayao, C.M.; Percebois, J.R.

1992-01-01

By changing the natural environment, energy resource use has repercussions for human welfare. So do policies that are proposed to deal with concerns over global climate warming, particularly with respect to carbon dioxide (CO 2 ). Among the major policy options identified are reduction of emission from fossil fuel consumption, as well as more rigorous forest management to avoid further deforestation. The basic approach to reducing carbon emissions from fossil fuels is through the efficient use of energy. Fuel switching, pollution prevention technologies, and the 'polluter pays' principle are also among the policy strategies often discussed. One of the proposed economic policy instruments in the 'polluter pays' category that could lead to more efficient use of energy and at the same time deal with the CO 2 problem is the carbon tax. This paper will focus on the incidence of the tax in the different sectors of a developing country and suggest the key issues in analyzing this incidence. This introduction will include a brief background discussion on the greenhouse gas (GHG) issue which has led to the proposal for the carbon tax. In section II, the incidence of the carbon tax will be reviewed. In section III, the key analytical issues for analyzing incidence of the tax on a sector-by-sector analysis of a national tax will be raised. In this version of this paper, the intended quantitative analysis is not presented; we hope to have partial results by the time of conference. 31 refs., 1 fig., 3 tabs

40 CFR 80.530 - Under what conditions can 500 ppm motor vehicle diesel fuel be produced or imported after May 31...

Science.gov (United States)

2010-07-01

... motor vehicle diesel fuel be produced or imported after May 31, 2006? 80.530 Section 80.530 Protection... FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA Marine Fuel Temporary Compliance Option § 80.530 Under what conditions can 500 ppm motor vehicle diesel...

26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

Science.gov (United States)

2010-04-01

... knowledge and belief, it is true, correct and complete. Printed or typed name of the person signing Title of... statements, and, to the best of Seller's knowledge and belief, it is true, correct and complete. Printed or... the second producer has not included the amount of that tax in the sales price of the aviation fuel to...

TAX AND ACCOUNTING RULES APPLICABLE TO VEHICLES WITH LIMITED TAXATION TREATMENT

Directory of Open Access Journals (Sweden)

ECOBICI NICOLAE

2012-09-01

Full Text Available In the context of the deep changes imposed by our country's integration into the European Union, it is wellknown that tax law has undergone substantial changes, especially in terms of value added tax. However, with thecoming of the financial and economical crisis in Romania, the authorities have always been concerned with attractingadditional amounts to the general consolidated budget, justification that contributed to the issue of legislativedocuments in order to limit the deduction of certain expenses incurred by entities not directly related to businessperformance, and the value added tax in respect thereof. Based on this consideration, in this paper we intend toaddress the accounting and tax implications that legislative changes applicable from May 1, 2009 [2], regarding thelimitation of deduction right for vehicles, have on both the taxable income from a firm and on the cash assets, withoutomitting to analyze the changes affecting this sector since January 1, 2012 and thereafter on July 1, 2012. Therefore,the purpose of this paper concerns, on the one hand, the fiscal approach in terms of income tax and VAT for the purchase of vehicles (including leasing, fuel and operating , maintenance and repair costs thereof, and on the otherhand, the accounting rules required for motor vehicles, owned or in use, subject to expense deduction limitation.

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

76 FR 54932 - Revisions and Additions to Motor Vehicle Fuel Economy Label; Correction

Science.gov (United States)

2011-09-06

...-AK73 Revisions and Additions to Motor Vehicle Fuel Economy Label; Correction AGENCY: Environmental... regarding labeling of cars and trucks with fuel economy and environmental information in the Federal...

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

40 CFR 80.595 - How does a small or GPA refiner apply for a motor vehicle diesel fuel volume baseline for the...

Science.gov (United States)

2010-07-01

... for a motor vehicle diesel fuel volume baseline for the purpose of extending their gasoline sulfur... PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive... a small or GPA refiner apply for a motor vehicle diesel fuel volume baseline for the purpose of...

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

Fuels and alternative propulsion in Germany; Les carburants et propulsion alternatifs en Allemagne

Energy Technology Data Exchange (ETDEWEB)

NONE

2005-04-15

The transportation sector is one of the first responsible of the air pollution in Germany. The kyoto protocol and the european directive led the german Government to set about some measures. To encourage the petroleum industry to develop classical fuels/biofuels mixing, the government exempted from taxes until 2020 the biofuels part. The Government decided also financial incentives for diesel vehicles equipped with particles filters. Among the different fuels, the document presents the advantages and disadvantages of the hydrogen fuels and the hybrid motors. (A.L.B.)

Biodiesel as a motor fuel price stabilization mechanism

International Nuclear Information System (INIS)

Serra, Teresa; Gil, José M.

2012-01-01

This article studies the capacity of biofuels to reduce motor fuel price fluctuations. For this purpose, we study dependence between crude oil and biodiesel blend prices in Spain. Copula models are used for this purpose. Results suggest that the practice of blending biodiesel with diesel can protect consumers against extreme crude oil price increases. - Highlights: ► We study the capacity of biofuels to reduce fuel price fluctuations. ► We focus on Spanish biodiesel market. ► Biodiesel and crude oil price dependence is studied using copula functions. ► Biodiesel can protect consumers against extreme crude oil price increases.

Impact of Fiscal Decentralization on Motor Vehicle Taxation in the Slovak Republic

Directory of Open Access Journals (Sweden)

Konečný Vladimír

2016-03-01

Full Text Available The article deals with the motor vehicle tax in relation with fiscal decentralization, particularly from 2005 with competence delegated to the self-governing regions in the area of motor vehicle tax. The result of this provision in the field of fiscal decentralization is increasing of differences in the motor vehicle tax burden in self-governing regions of Slovakia. The paper is the result of solving a series of impact studies solved by the authors in this field. Gradually over time from the transfer of competences in setting tax rates on motor vehicles to self-governing regions and usage of the incomes of this tax can realistically assess the development and impact of this element of fiscal decentralization in the Slovak Republic as well as propose a solution of resulting situation. The aim is to eliminate differences in motor vehicle tax burden at regional and interstate level while maintaining the current level of tax revenues of self-governing regions.

Impact of reformulated fuels on motor vehicle emissions

Science.gov (United States)

Kirchstetter, Thomas

Motor vehicles continue to be an important source of air pollution. Increased vehicle travel and degradation of emission control systems have offset some of the effects of increasingly stringent emission standards and use of control technologies. A relatively new air pollution control strategy is the reformulation of motor vehicle fuels, both gasoline and diesel, to make them cleaner- burning. Field experiments in a heavily traveled northern California roadway tunnel revealed that use of oxygenated gasoline reduced on-road emissions of carbon monoxide (CO) and volatile organic compounds (VOC) by 23 +/- 6% and 19 +/- 8%, respectively, while oxides of nitrogen (NOx) emissions were not significantly affected. The introduction of reformulated gasoline (RFG) in California led to large changes in gasoline composition including decreases in alkene, aromatic, benzene, and sulfur contents, and an increase in oxygen content. The combined effects of RFG and fleet turnover between summers 1994 and 1997 were decreases in on-road vehicle exhaust emissions of CO, non-methane VOC, and NOx by 31 +/- 5, 43 +/- 8, and 18 +/- 4%, respectively. Although it was difficult to separate the fleet turnover and RFG contributions to these changes, it was clear that the effect of RFG was greater for VOC than for NOx. The RFG effect on exhaust emissions of benzene was a 30-40% reduction. Use of RFG reduced the reactivity of liquid gasoline and gasoline headspace vapors by 23 and 19%, respectively. Increased use of methyl tert-butyl ether in gasoline led to increased concentrations of highly reactive formaldehyde and isobutene in vehicle exhaust. As a result, RFG reduced the reactivity of exhaust emissions by only about 5%. Per unit mass of fuel burned, heavy-duty diesel trucks emit about 25 times more fine particle mass and 15-20 times the number of fine particles compared to light-duty vehicles. Exhaust fine particle emissions from heavy-duty diesels contain more black carbon than particulate

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

Toxicological and performance aspects of oxygenated motor vehicle fuels

National Research Council Canada - National Science Library

National Research Council Staff; Commission on Life Sciences; Division on Earth and Life Studies; National Research Council; National Academy of Sciences

... COMMITTEE ON TOXICOLOGICAL PERFORMANCE ASPECTS OXYGENATED MOTOR VEHICLE FUELS ENVIRONMENTAL STUDIES TOXICOLOGY COMMISSION LIFE SCIENCES NATIONAL RESEARCH COUNCIL AND OF BOARD ON AND ON NATIONAL ACADEMY PRESS Washington, D.C. 1996 i Copyrightoriginal retained, the be not from cannot book, paper original however, for version formatting, authoritative the t...

Impact of methanol and CNG fuels on motor-vehicle toxic emissions

International Nuclear Information System (INIS)

Black, F.; Gabele, P.

1991-01-01

The 1990 Clean Air Act Amendments require that the Environmental Protection Agency investigate the need for reduction of motor vehicle toxic emissions such as formaldehyde, acetaldehyde, benzene, 1,3-butadiene, and polycyclic organic matter. Toxic organic emissions can be reduced by utilizing the control technologies employed for regulated THC (NMHC) and CO emissions, and by changing fuel composition. The paper examines emissions associated with the use of methanol and compressed natural gas fuels. Both tailpipe and evaporative emissions are examined at varied ambient temperatures ranging from 20 C to 105 F. Tailpipe emissions are also examined over a variety of driving cycles with average speeds ranging from 7 to 48 mph. Results suggest that an equivalent ambient temperatures and average speeds, motor vehicle toxic emissions are generally reduced with methanol and compressed natural gas fuels relative to those with gasoline, except for formaldehyde emissions, which may be elevated. As with gasoline, tailpipe toxic emissions with methanol and compressed natural gas fuels generally increase when ambient temperature or average speed decreases (the sensitivity to these variables is greater with methanol than with compressed natural gas). Evaporative emissions generally increase when fuel volatility or ambient temperature increases (however, the relative contribution of evaporative sources to the aggregate toxic compound emissions is small)

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

Vehicular air pollution and environmental tax law in Brazil: proposed tax restructuring for sustainable development

Directory of Open Access Journals (Sweden)

Pedro Monteiro Machado de Almeida Penna

2013-12-01

Full Text Available This work presents a restructuring of taxes in the automotive sector in Brazil in order to foster sustainable development. Personal vehicles, trucks or buses emit gases that contribute to global warming and cause human health problems. There are policies in Brazil to reduce the emission of air pollutants from vehicles; however, these neither punish the polluter nor provide for damage compensation. The Tax Law, with the Constitutional Polluter Pays Principle, is an efficient instrument for State intervention in the economy. The work compared environmental and economic views regarding fuel and both personal and public vehicles. We estimated the environmental benefits of recycling vehicles in use more than 10 years, taking into consideration pollution engendered in the manufacture of a new vehicle. Finally, we propose to unify vehicular taxation when the vehicle is acquired, by ending the ICMS and PIS / COFINS taxes on fuels and instead taxing CIDE-fuels, without reducing overall collection by the Brazilian government. The ensuing revenue would be used for repairing environmental damages. We have also made suggestions for the improvement of public policies to control emissions of atmospheric pollutants.

Ecological taxes in some European countries

Directory of Open Access Journals (Sweden)

Filipović Sanja

2004-01-01

Full Text Available Production and consumption of fossil fuels is one of the major causes of the green house effect, which is in economics known as a form of ecological externality. Fiscal solution, as one way of internalization of externalities, is based on polluters-pay principle and the imposition of tax on emission. Although the implementation of ecological tax was intensified during the previous decade, fiscal revenues are modest and account for only 5% of the total fiscal revenues of the European Union. Taxes on energetic products, accounting for 76%, are dominant among ecological taxes. Since the EU Directive 82/92 imposes minimum excise rates on oil products, during the last decade Central Eastern European countries have increased excise rates on fossil fuels and fully engaged in the field of ecological policy.

Transformation of a car diesel engine with direct injection and common rail into a dual fuel engine; Trasformazione di un motore automobilistico diesel ad iniezione diretta dotato di common rail in un motore dual fuel

Energy Technology Data Exchange (ETDEWEB)

De Risi, A.; Laforgia, D. [Lecce Univ. (Italy). Dipt. di Scienza dei Materiali

1999-08-01

The reduced polluting emissions make natural gas a quite interesting alternative fuel for automotive applications. Therefore a car diesel engine has been transformed into a dual fuel engine with pilot injection via the common rail injection system used to ignite the methane-air charge. Standard injection pumps show a certain instability at low flow rates and high engine speed. On the opposite the new common rail system allows to ignite the fuel in all conditions with an amount of gas oil less than 8% of the entire energy required by the engine was enough to ignite the fuel. Furthermore, a power increase has been obtained, with an overall efficiency equal to or even higher than a conventional engine. The article deals with a series of test carried out on 1929 cm{sup 3} direct injection turbo-charged engine and presents the preliminary results. [Italian] La riduzione delle emissioni inquinanti rende il metano un combustibile alternativo piuttosto interessante per applicazioni automobilistiche. Per quasta ragione e' stata realizzata la trasformazione di un motore automobilitico diesel ad iniezione diretta in un motore dual fuel con iniezione pilota prodotta da un sistema common rail. L'adozione del sistema common rail consente l'accensione in ogni condizione con una quantita' di combustibile inferiore all'8% dell'intera energia richiesta alla potenza nominale del motore risolvendo i problemi di instabilita' che una pompa normale presenta a basse portate e ad alta velocita'. In alcuni casi e' stato sufficiente il 3% dell'energia totale richiesta dal motore per accendere la carica. Inoltre si e' ottenuto un aumento della potenza con un'efficienza globale analoga a qualla del motore tradizionale o addirittura migliore. Si riportano i risultati di una campagna di prove condotta su un motore sovralimentato ad iniezione diretta (1929 cm{sup 3}).

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

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

A carbon tax to reduce CO2 emissions in Europe

International Nuclear Information System (INIS)

Agostini, Paola; Botteon, Michele; Carraro, Carlo

1992-01-01

This paper examines the effects of introducing a tax on carbon dioxide emissions produced by combustion processes in OECD-European countries. A sectoral model of energy consumption is constructed to examine energy-saving and inter-fuel substitution effects induced by the introduction of various carbon taxes. The simulation period is 1989-94. Our results provide a mild support to the environmental role of a carbon tax. Energy-saving or inter-fuel substitution processes, that result from the introduction of environmental taxation, stabilize emissions at the 1988 level only in the electricity generation sector, and only if high tax rates are assumed ($100/ton.C). By contrast, total emissions (all sectors and all fuels) keep growing, and the implementation of a tax of $100/ton.C can only reduce the emission growth rate. (Author)

European environmental tax on automobile traffic? Empirical analysis on fuel demands; Europaeische Umweltabgabe auf den PKW-Verkehr? Empirische Analyse der Kraftstoffnachfrage

Energy Technology Data Exchange (ETDEWEB)

Storchmann, K.H. [Rheinisch-Westfaelisches Inst. fuer Wirtschaftsforschung e.V., Essen (Germany)

1997-12-31

Against the background of planned Euorpean CO{sub 2}-reductions the article investigates the main determinants of fuel consumption and poses the question whether it is necessary to introduce a European wide environmental tax on fuel for passenger cars? Using panel data, two different theoretical approaches are compared. On one hand, the neoclassical approach assumes that fuel demand is dependent on income and fuel prices. On the other hand, the theory of household production proceeds on the assumption that it is not the fuel that gives utility to the consumer but the end product, mobility. Hence fuel can be seen as one single input among many others, especially the technical design of the car. European countries differ widely not only in the price of fuels, but also in the cost of purchase and taxes levied. Employing an econometric cross section model, large elasticities of demand for fuel with respect to the price of the fuels, the cost of purchase and the vehicle tax are found. By only referring to the fuel price, it is evident that the calculated elasticities are too large due to the multicollinearity between fuel prices and capital costs. In the discussion on effective climate protection policies, not only fuel prices but also progressive taxation of the fixed costs should be taken into consideration as potential means of regulation. (orig.) [Deutsch] Die folgende Untersuchung will - unter Bezugnahme auf verschiedene konkurrierende konsumtheoretische Ansaetze - versuchen, eine Antwort auf die Frage zu geben, in welchem Umfang die Vergaserkraftstoffnachfrage in den Laendern der EU durch Preise bestimmt wird und welche Implikationen sich daraus fuer eine effiziente Instrumentierung einer EU-Verkehrspolitik ergeben koennten. Sie bedient sich dabei der Methode der Querschnittsanalyse, zielt also darauf ab, Preis- und Einkommenselastizitaeten aus einem Vergleich der Merkmalsauspraegungen in unterschiedlichen Laendern zu einem bestimmten Zeipunkt zu bestimmen

Why fuel prices differ

International Nuclear Information System (INIS)

Rietveld, P.; Woudenberg, S. van

2005-01-01

Fuel taxes differ largely between countries. This paper reviews a number of considerations from the theory of public finance that may explain these differences. Based on a multiple regression model, we find for tax competition in Europe that small countries tend to be more aggressive than large countries by charging lower fuel taxes to attract customers from neighbouring countries. There is strong evidence that fuel is just considered as one of the many sources for government expenditure: as the share of government expenditure in GDP is higher, the fuel tax tends to be higher. No support is found for the hypothesis that fuel taxes are higher in countries where externality problems are more severe (proxied by car density of the country). In this respect, the normative literature on pricing externalities has found little support in the realities of transport policy. (author)

Taxing CO2 and subsidising biomass: Analysed in a macroeconomic and sectoral model

DEFF Research Database (Denmark)

Klinge Jacobsen, Henrik

2000-01-01

This paper analyses the combination of taxes and subsidies as an instrument to enable a reduction in CO2 emission. The objective of the study is to compare recycling of a CO2 tax revenue as a subsidy for biomass use as opposed to traditional recycling such as reduced income or corporate taxation....... A model of Denmark's energy supply sector is used to analyse the e€ect of a CO2 tax combined with using the tax revenue for biomass subsidies. The energy supply model is linked to a macroeconomic model such that the macroeconomic consequences of tax policies can be analysed along with the consequences...... for speci®c sectors such as agriculture. Electricity and heat are produced at heat and power plants utilising fuels which minimise total fuel cost, while the authorities regulate capacity expansion technologies. The e€ect of fuel taxes and subsidies on fuels is very sensitive to the fuel substitution...

Green tax reform in Denmark

DEFF Research Database (Denmark)

Andersen, Mikael Skou

1994-01-01

Energy, transport and fuel taxes in Denmark have, since the late 1970s, been among the highest in the OECD, and raise already more than 30 billion DKK annually to cover 10-12 per cent of the state household: a share that will be increased over the next five years with new green taxes. Furthermore......, Denmark is currently the only country within the European Union which has introduced a tax on CO2; although Germany and the Netherlands are also considering doing so, the Danish CO2 tax has been effective since 1 January 1993....

Plant for producing an oxygen-containing additive as an ecologically beneficial component for liquid motor fuels

Science.gov (United States)

Siryk, Yury Paul; Balytski, Ivan Peter; Korolyov, Volodymyr George; Klishyn, Olexiy Nick; Lnianiy, Vitaly Nick; Lyakh, Yury Alex; Rogulin, Victor Valery

2013-04-30

A plant for producing an oxygen-containing additive for liquid motor fuels comprises an anaerobic fermentation vessel, a gasholder, a system for removal of sulphuretted hydrogen, and a hotwell. The plant further comprises an aerobic fermentation vessel, a device for liquid substance pumping, a device for liquid aeration with an oxygen-containing gas, a removal system of solid mass residue after fermentation, a gas distribution device; a device for heavy gases utilization; a device for ammonia adsorption by water; a liquid-gas mixer; a cavity mixer, a system that serves superficial active and dispersant matters and a cooler; all of these being connected to each other by pipelines. The technical result being the implementation of a process for producing an oxygen containing additive, which after being added to liquid motor fuels, provides an ecologically beneficial component for motor fuels by ensuring the stability of composition fuel properties during long-term storage.

Fuel-Cell-Powered Electric Motor Drive Analyzed for a Large Airplane

Science.gov (United States)

Brown, Gerald V.; Choi, Benjamin B.

2005-01-01

Because of its high efficiency, fuel cell technology may be used to launch a new generation of more-electric aeropropulsion and power systems for future aircraft. Electric-motor-driven airplanes using fuel-cell powerplants would be beneficial to the environment because of fuel savings, low noise, and zero carbon-dioxide emissions. In spite of the fuel cell s efficiency benefit, to produce the same shaft drive power, a fuel cell- powered electric-drive system must be definitely heavier than a turbine-drive system. However, the fuel-cell system s overall efficiency from fuel-to-shaft power is higher than for a turbine-drive system. This means that the fuel consumption rate could be lower than for a conventional system. For heavier, fuel-laden planes for longer flights, we might achieve substantial fuel savings. In the airplane industry, in fact, an efficiency gain of even a few percentage points can make a major economic difference in operating costs.

The nuclear tax and you

International Nuclear Information System (INIS)

Harper, Mike

1990-01-01

Area Electricity Boards in the United Kingdom are required to contract for a specified amount of non-fossil fuel electricity. This is known as the Non-Fossil Fuel Obligation (NFFO). The Boards are able to recoup the additional costs of such purchases by charging the difference to their customers on a pro rata basis. Although the tax is raised for all non-fossil fuel sources, which includes most renewable energy schemes the majority of it will be used to support nuclear power. Initially the total non-nuclear component is expected to be 300 MW, rising to 800 MW by 1998 as more renewables come on stream. This compares to an initial total for nuclear power of 8,548 MW, decreasing to 7714 MW in 1998 as older capacity gets taken off. This clearly shows that the tax is nuclear based and justifies the epithet the Nuclear Tax. Friends of the Earth is launching a campaign to ensure that everyone who pays the Nuclear Tax is aware how much it is, and what it is going to support, and to show why this money is being wasted, when it should be directed to the fuller support of renewables or to the promotion of energy efficiency and energy conservation. (author)

The European carbon tax: an assessment of the European Commission's proposals

International Nuclear Information System (INIS)

Pearson, M.; Smith, Stephen.

1991-12-01

After a lengthy internal debate within the European Commission, the Environment Commissioner announced the broad structure of the Commission's proposals for a European carbon tax towards the end of September. The proposed tax would be a combination of a tax on the carbon content of fossil fuels, and a tax on all non-renewable forms of energy. Thus, fossil fuels such as gas, coal and oil would bear a tax comprising two components, one related to their carbon content, the other related to their energy content. Non-renewable forms of energy other than fossil fuels (mainly nuclear power) would be subject to the energy-related part of the tax, but would not bear the carbon component. Overall, the two components would be combined in equal proportions, in the sense that half of the tax on a typical barrel of oil would be related to the carbon component and half to the energy component. (author)

Induced motor vehicle travel from improved fuel efficiency and road expansion

Energy Technology Data Exchange (ETDEWEB)

Su Qing, E-mail: suq1@nku.edu [Department of Marketing, Economics and Sports Business, Northern Kentucky University, AST Center, Office 338, Nunn Drive, Highland Heights, KY 41099 (United States)

2011-11-15

This paper investigates the impact of improved fuel efficiency and road network expansion on motor vehicle travel using a system dynamic panel data estimator and panel data at the state level for the 2001-2008 period. Our model accounts for endogenous changes in fuel efficiency, congestion, fuel cost per mile, and vehicle stock. Our regression results suggest that the short run rebound effect is 0.0276 while the long run rebound effect is 0.11. The short run effect of road capacity per capita is 0.066 while the long run effect is 0.26. - Highlights: > We estimate two effects: the rebound effect and induced travel effect at the state level. > System dynamic panel data approach is used to address endogeneity issue. > In the period of 2001-2008, the rebound effect is 0.0276 in the short run and 0.11 in the long run. > Increase in road capacity induces motor vehicle travel. > Induced travel effect is 0. 0.066 in the short run and 0.26 in the long run.

Induced motor vehicle travel from improved fuel efficiency and road expansion

International Nuclear Information System (INIS)

Su Qing

2011-01-01

This paper investigates the impact of improved fuel efficiency and road network expansion on motor vehicle travel using a system dynamic panel data estimator and panel data at the state level for the 2001-2008 period. Our model accounts for endogenous changes in fuel efficiency, congestion, fuel cost per mile, and vehicle stock. Our regression results suggest that the short run rebound effect is 0.0276 while the long run rebound effect is 0.11. The short run effect of road capacity per capita is 0.066 while the long run effect is 0.26. - Highlights: → We estimate two effects: the rebound effect and induced travel effect at the state level. → System dynamic panel data approach is used to address endogeneity issue. → In the period of 2001-2008, the rebound effect is 0.0276 in the short run and 0.11 in the long run. → Increase in road capacity induces motor vehicle travel. → Induced travel effect is 0. 0.066 in the short run and 0.26 in the long run.

Income tax credits and incentives available for producing energy from biomass

International Nuclear Information System (INIS)

Sanderson, G.A.

1993-01-01

In the 1970's the US became interested in the development of energy from biomass and other alternative sources. While this interest was stimulated primarily by the oil embargoes of the 1970's, the need for environmentally friendly alternative fuels was also enhanced by the Clean Water Act and the Clean Air Act, two prominent pieces of environmental legislation. As a result, Congress created several tax benefits and subsidies for the production of energy for biomass. Congress enacted biomass energy incentives in 1978 with the creation of excise tax exemptions for alcohol fuels, in 1980 with the enactment of the IRC section 29 nonconventional fuel credit provisions and the IRC section 40 alcohol fuel credits, and recently with the addition of favorable biomass energy provisions as part of the Comprehensive National energy Policy Act of 1992. This article focuses on the following specific tax credits, tax benefits and subsidies for biomass energy: (1) IRC section 29 credit for producing gas from biomass, (2) IRC section 45 credit for producing electricity from biomass, (3) Incentive payments for electricity produced from biomass, (4) Excise tax exemptions for alcohol fuels, (5) IRC section 40 alcohol fuels credits, and (6) IRC section 179A special deduction for alcohol fuels property

A comparison of fuel savings in the residential and commercial sectors generated by the installation of solar heating and cooling systems under three tax credit scenarios

Science.gov (United States)

Moden, R.

An analysis of expected energy savings between 1977 and 1980 under three different solar tax credit scenarios is presented. The results were obtained through the solar heating and cooling of buildings (SHACOB) commercialization model. This simulation provides projected savings of conventional fuels through the installation of solar heating and cooling systems on buildings in the residential and commercial sectors. The three scenarios analyzed considered the tax credits contained in the Windfall Profits Tax of April 1980, the National Tax Act of November 1978, and a case where no tax credit is in effect.

Expected returns from a tax on nuclear fuel elements in the context of longer service lives of German nuclear power plants

International Nuclear Information System (INIS)

Kondziella, Hendrik; Bruckner, Thomas

2010-01-01

To what extent will the fuel element tax introduced by the German government in combination with the longer service life of nuclear power stations reduce the profits of public utilities? A qualitative assessment suggests that the tax will not equal the full profits. Using an electricity market model, various scenarios can be calculated for an eight-year prolongation of the residual service life of existing nuclear power plants. (orig.)

The incidence of fuel taxation in India

International Nuclear Information System (INIS)

Datta, Ashokankur

2010-01-01

Fuel taxes have returned to centre stage as a potential policy instrument for greenhouse gas abatement. On the basis of some studies in developed countries, critics have complained that a fuel tax would be regressive. This paper uses data from a representative household survey covering more than 124 thousand Indian households to examine this claim. It finds that a fuel tax would be progressive as would a carbon tax. Using an input-output approach, it is found that the progressivity results holds good even when one considers indirect consumption of fuel through its use as an intermediate input. Sensitivity checks allowing for differing price elasticities of demand between rich and poor confirm this result for most of fuels. A tax on kerosene is the only fuel tax that is regressive in all situations.

The incidence of fuel taxation in India

Energy Technology Data Exchange (ETDEWEB)

Datta, Ashokankur [Planning Unit, Indian Statistical Institute-Delhi Centre, New Delhi (India)

2010-09-15

Fuel taxes have returned to centre stage as a potential policy instrument for greenhouse gas abatement. On the basis of some studies in developed countries, critics have complained that a fuel tax would be regressive. This paper uses data from a representative household survey covering more than 124 thousand Indian households to examine this claim. It finds that a fuel tax would be progressive as would a carbon tax. Using an input-output approach, it is found that the progressivity results holds good even when one considers indirect consumption of fuel through its use as an intermediate input. Sensitivity checks allowing for differing price elasticities of demand between rich and poor confirm this result for most of fuels. A tax on kerosene is the only fuel tax that is regressive in all situations. (author)

A fuel-based approach to estimating motor vehicle exhaust emissions

Science.gov (United States)

Singer, Brett Craig

Motor vehicles contribute significantly to air pollution problems; accurate motor vehicle emission inventories are therefore essential to air quality planning. Current travel-based inventory models use emission factors measured from potentially biased vehicle samples and predict fleet-average emissions which are often inconsistent with on-road measurements. This thesis presents a fuel-based inventory approach which uses emission factors derived from remote sensing or tunnel-based measurements of on-road vehicles. Vehicle activity is quantified by statewide monthly fuel sales data resolved to the air basin level. Development of the fuel-based approach includes (1) a method for estimating cold start emission factors, (2) an analysis showing that fuel-normalized emission factors are consistent over a range of positive vehicle loads and that most fuel use occurs during loaded-mode driving, (3) scaling factors relating infrared hydrocarbon measurements to total exhaust volatile organic compound (VOC) concentrations, and (4) an analysis showing that economic factors should be considered when selecting on-road sampling sites. The fuel-based approach was applied to estimate carbon monoxide (CO) emissions from warmed-up vehicles in the Los Angeles area in 1991, and CO and VOC exhaust emissions for Los Angeles in 1997. The fuel-based CO estimate for 1991 was higher by a factor of 2.3 +/- 0.5 than emissions predicted by California's MVEI 7F model. Fuel-based inventory estimates for 1997 were higher than those of California's updated MVEI 7G model by factors of 2.4 +/- 0.2 for CO and 3.5 +/- 0.6 for VOC. Fuel-based estimates indicate a 20% decrease in the mass of CO emitted, despite an 8% increase in fuel use between 1991 and 1997; official inventory models predict a 50% decrease in CO mass emissions during the same period. Cold start CO and VOC emission factors derived from parking garage measurements were lower than those predicted by the MVEI 7G model. Current inventories

78 FR 20881 - Control of Air Pollution From Motor Vehicles: Tier 3 Motor Vehicle Emission and Fuel Standards...

Science.gov (United States)

2013-04-08

...The EPA is announcing two public hearings to be held for the proposed rule ``Control of Air Pollution from Motor Vehicles: Tier 3 Motor Vehicle Emission and Fuel Standards'' (the proposed rule is hereinafter referred to as ``Tier 3''), which will be published separately in the Federal Register. The hearings will be held in Philadelphia, PA on April 24, 2013 and in Chicago, IL on April 29, 2013. The comment period for the proposed rulemaking will end on June 13, 2013.

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

Motor fuels by hydrogenation of liquid hydrocarbons

Energy Technology Data Exchange (ETDEWEB)

1938-05-07

A process is disclosed for the production of knock-stable low-boiling motor fuels by conversion of liquid hydrocarbons which are vaporizable under the reaction conditions, which comprises passing the initial material at a temperature above 380/sup 0/C in a true vapor phase under pressure of more than 40 atmospheres together with hydrogen and gaseous hydrocarbons containing more than 1 carbon atom in the molecule in an amount by volume larger than that of the hydrogen over catalysts stable to poisoning stationarily confined in the reaction vessel.

Energy tax in the Netherlands replaces REB and BSB

International Nuclear Information System (INIS)

Koevoet, H.

2004-01-01

The structure of energy taxes in the Netherlands has been changed January 1, 2004. The so-called Regulating Energy Levy (REB, abbreviated in Dutch) and the Fuel Tax (BSB, abbreviated in Dutch) are merged into the Energy Tax [nl

40 CFR 80.500 - What are the implementation dates for the motor vehicle diesel fuel sulfur control program?

Science.gov (United States)

2010-07-01

... Information § 80.500 What are the implementation dates for the motor vehicle diesel fuel sulfur control... 40 Protection of Environment 16 2010-07-01 2010-07-01 false What are the implementation dates for the motor vehicle diesel fuel sulfur control program? 80.500 Section 80.500 Protection of Environment...

Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle Operation

Directory of Open Access Journals (Sweden)

Břetislav Andrlík

2014-01-01

Full Text Available This contribution deals with issues of carbon dioxide emissions generated by road motor vehicles in the Czech Republic and the European Union. We discuss the current need for the introduction of environmental features to the system of taxation of motor vehicles, aiming at the mitigation of harmful substances emitted into the atmosphere. The most harmful substance produced during the combustion of hydrocarbon fuels by motor vehicles is CO2, whose emissions are subsequently used as an instrument for green tax reforms in the European Union member states. In this article we define the main EU legal standards regulating harmful substances emitted into the atmosphere as a result of road motor transport. We may cite for instance the Regulation (EC No. 443/2009 setting CO2 emission performance standards for new passenger cars. The aim of the European Union is to reduce average emission values of new passenger cars sold in the EU to 130 g CO2/km by 2015 and to 95 g CO2/km by 2020. Assessment of tax on motor vehicles according to CO2 emissions shall help fulfil commitments from the Kyoto Protocol, aiming at the reduction of greenhouse gas emissions.

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

Prices and taxes for gasoline and diesel in industrialized countries

International Nuclear Information System (INIS)

Davoust, R.

2008-01-01

This report present a comparative study on the prices and taxes of automotive fuels (gasoline and diesel fuel) in various industrialized countries, members of the OECD organization. Statistics are taken from a publication of the IEA (International Energy Agency), and concern the following fuel categories: regular gasoline, unleaded premium gasoline (SP 95 and SP 98), professional diesel fuel and domestic diesel fuel. It is shown that fuel prices are generally equivalent from one country to another, while taxes make all the difference for the retail final price. Somme global comparisons are also made between US and EU prices

Evironmental Tax. Are Vehicle Registers in the EU Prepared?

Directory of Open Access Journals (Sweden)

Petr David

2017-01-01

Full Text Available The market system is unavailable to reflect negative externalities, caused by road motor traffic, in the realized prices. For that purpose, it would be appropriate to implement a general environmental road tax in the European Union member states. The question is whether the national registers of vehicles are prepared for such a change. Whether this is the case at present, may be found out by means of analyses of the available national registers. The next step is synthetic: the data must be subsequently completed on the basis of the knowledge of needs of currently existing systems of road motor vehicles taxation. In the end, the identified results may be supplemented with the known data published by international institutions. The results of the research show that the present systems of road motor vehicles taxation are utterly different and distortive. Only 12 countries of the European Union have registers which were clearly identified as prepared for the application of the environmental tax. Registers of the remaining countries do not contain one or more data that are necessary for the implementation of the environmental tax. For this reason we may assume that regardless of other determinants, environmental road tax shall not be introduced throughout the European Union in the foreseeable future.

The Influence of Diesel Fuel Subsidies and Taxes on the Potential for Solar-Powered Hybrid Systems in Africa

Directory of Open Access Journals (Sweden)

Paul Bertheau

2015-08-01

Full Text Available Many people in African countries lack access to sufficient electricity supply due to missing infrastructure of the centralized conventional power generation system. In order to provide electricity to a wider part of the population, it is necessary to exploit the vast renewable resources in African countries. Therefore, this paper scrutinizes the economic advantages of photovoltaic-based hybrid systems over fossil fuel-based power generation. A simulation model is applied in order to calculate the cost advantage of hybrid systems compared to diesel-only systems for the entire continent on a long term basis by applying two scenarios: one based on world market diesel prices and the other one based on national diesel prices. The results indicate that average power generation costs per country can be reduced by up to 0.11 €/kWh considering world market diesel prices and by up to 0.48 €/kWh considering national diesel prices. Furthermore, the effect of diesel fuel subsidies and taxes on the renewable energy potential and the respective savings are examined. These findings may ameliorate the policy development according to fossil fuel subsidies and taxes and demonstrate the advantages of decentralized renewable hybrid systems especially in rural areas of Africa.

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 ...

Raising money with tax incentives: an overview of how U.S. tax credits are marketed

International Nuclear Information System (INIS)

Rotroff, A.S.; Sanderson, G.A.

1997-01-01

This article outlines a method for using certain U.S. income tax credits to raise investment capital. With proper structuring, these tax credits can essentially be ''sold'' to outside investors. A project which may not have sufficient income to take advantage of tax benefits, such as the 29 alternative fuel credit, may sell an interest in the project to commercial investors who can use tax credits. The investors provide cash for the project in return for the tax credits, as well as a portion of the income generated by the project. This article outlines how this type of arrangement can be structured and which tax credits are available for ''sale''. It also identifies possible sources of investment money, issues that an investor will likely consider before investing in such a project, and the potential pitfalls of such a project. (author)

Fluid flow and fuel-air mixing in a motored two-dimensional Wankel rotary engine

Science.gov (United States)

Shih, T. I.-P.; Nguyen, H. L.; Stegeman, J.

1986-01-01

The implicit-factored method of Beam and Warming was employed to obtain numerical solutions to the conservation equations of mass, species, momentum, and energy to study the unsteady, multidimensional flow and mixing of fuel and air inside the combustion chambers of a two-dimensional Wankel rotary engine under motored conditions. The effects of the following engine design and operating parameters on fluid flow and fuel-air mixing during the intake and compression cycles were studied: engine speed, angle of gaseous fuel injection during compression cycle, and speed of the fuel leaving fuel injector.

The technologies for heavy vehicles motors and their fuels; Les technologies des moteurs de vehicules lourds et leurs carburants

Energy Technology Data Exchange (ETDEWEB)

Plassat, G

2005-07-01

The heavy vehicles are those the total weight (charged) is more than 3,5 tons. This document provides a comparative and parametric analysis of the main technologies developed for the future buses. A detailed presentation is done for each technique, as the operating principles and the advantages and disadvantages facing the today solution. More particularly the author presents the evolution of the diesel-fuel motor, the motor optimization for specific fuel as the natural gas and the liquefied petroleum gas, the hybrid thermal-electric motor, the hydrogen fuel cells, the biofuels and the de-pollution systems to eliminate the NO{sub X} and the particles. (A.L.B.)

Carbon Based Energy Taxes in Developing Countries. Feasibility and effects of a tax restructuring in China, Brazil, India, Indonesia and Russia

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-31

This report is part of a study of the effects of converting the existing energy tax structure to one based on the carbon content of the fuel. The countries considered are China, Brazil, India, Indonesia and Russia. They contribute 28% of the worlds energy related carbon emission and are expected to have the greatest increase in carbon emissions over the next decades. Restructuring the energy taxes could play a role in reducing global carbon emissions. But this is difficult to achieve in non-OECD countries because of existing energy market distortions and policy barriers. The report first maps the present tax structure of the energy, power, and transport sectors, then redistributes the tax burden among the fuels based on their carbon content. Three scenarios are then studied, confining the tax structure to: (1) the industrial sector, (2) the industrial and power sectors, (3) industrial, power and transport sectors. Some important conclusions are: (1) reduced energy prices are the result of subsidies rather than of reduced taxes, (2) moving towards a carbon-based tax system requires major changes in the overall structure of energy pricing and government policy, (3) substantial institutional barriers exist to any reform of energy taxes, (4) among the fuel types, coal would have by far the largest price increase as it is now subsidized, (5) confining the carbon tax restructuring to the industry and power sectors would have minor effects, (6) including the transport sector with the other two does impact carbon emissions. Reducing the energy subsidies is probably the most urgent issue in reforming the energy sector and would bring substantial benefits in terms of reduced carbon emissions and improved overall energy efficiency of the economy. 25 refs., 20 figs., 41 tabs.

Accelerated fuel depreciation as an economic incentive for low-leakage fuel management

International Nuclear Information System (INIS)

Downar, T.J.

1986-01-01

An analysis is presented which evaluates the tax depreciation advantage which results from the increased rate of fuel depletion achieved in the current low-leakage fuel-management LWR core reload designs. An analytical fuel-cycle cost model is used to examine the important cost parameters which are then validated using the fuel-cycle cost code CINCAS and data from the Maine Yankee PWR. Results show that low-leakage fuel management, through the tax depreciation advantage from accelerated fuel depletion, provides an improvement of several percent in fuel-cycle costs compared to traditional out-in fuel management and a constant fuel depletion rate. (author)

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)

Carbon tax scenarios and their effects on the Irish energy sector

International Nuclear Information System (INIS)

Di Cosmo, Valeria; Hyland, Marie

2013-01-01

In this paper we use annual time series data from 1960 to 2008 to estimate the long run price and income elasticities underlying energy demand in Ireland. The Irish economy is divided into five sectors: residential, industrial, commercial, agricultural and transport, and separate energy demand equations are estimated for all sectors. Energy demand is broken down by fuel type, and price and income elasticities are estimated for the primary fuels in the Irish fuel mix. Using the estimated price and income elasticities we forecast Irish sectoral energy demand out to 2025. The share of electricity in the Irish fuel mix is predicted to grow over time, as the share of carbon intensive fuels such as coal, oil and peat, falls. The share of electricity in total energy demand grows most in the industrial and commercial sectors, while oil remains an important fuel in the residential and transport sectors. Having estimated the baseline forecasts, two different carbon tax scenarios are imposed and the impact of these scenarios on energy demand, carbon dioxide emissions, and government revenue is assessed. If it is assumed that the level of the carbon tax will track the futures price of carbon under the EU-ETS, the carbon tax will rise from €21.50 per tonne CO 2 in 2012 (the first year forecasted) to €41 in 2025. Results show that under this scenario total emissions would be reduced by approximately 861,000 tonnes of CO 2 in 2025 relative to a zero carbon tax scenario, and that such a tax would generate €1.1 billion in revenue in the same year. We also examine a high tax scenario under which emissions reductions and revenue generated will be greater. Finally, in order to assess the macroeconomic effects of a carbon tax, the carbon tax scenarios were run in HERMES, the ESRI's medium-term macroeconomic model. The results from HERMES show that, a carbon tax of €41 per tonne CO 2 would lead to a 0.21% contraction in GDP, and a 0.08% reduction in employment. A higher carbon

Public acceptance for environmental taxes: Self-interest, environmental and distributional concerns

International Nuclear Information System (INIS)

Kallbekken, Steffen; Saelen, Hakon

2011-01-01

While strongly recommended by economists, it has often been politically difficult to impose taxes on externalities. There is a substantial literature on public attitudes towards environmental taxes. There has, however, been few comprehensive attempts to understand attitudes towards environmental taxes. The main research question in this paper is which factors influence support for fuel taxation. We propose a model of attitudes towards fuel taxation, and test this model as well as more specific hypotheses, using data from a representative survey of the adult Norwegian population. Our results suggest that support for fuel taxation is best predicted by beliefs about environmental consequences, followed by beliefs about consequences to others. Beliefs about consequences to self (self-interest) is the factor that explains the least variation in support for fuel taxation. The academically interesting result that support cannot be well explained without capturing a broad range of motivational factors is also highly policy relevant. It implies that there is no magic formula for increasing public support for environmental taxes. There are, however, some issues which can be addressed: trust in how well the government spends the revenue, and the perception that taxation does very little to change behaviour and thus to reduce environmental problems. - Research highlights: → Which factors influence support for fuel taxation? → We test a model of attitudes towards fuel taxes with data from a Norwegian survey. → Support for fuel taxation best predicted by beliefs about environmental consequences. → Support for fuel taxation followed by beliefs about consequences to others. → Self-interest is the factor that explains the least variation in support.

Public acceptance for environmental taxes: Self-interest, environmental and distributional concerns

Energy Technology Data Exchange (ETDEWEB)

Kallbekken, Steffen, E-mail: steffen.kallbekken@cicero.uio.n [CICERO Center for International Climate and Environmental Research-Oslo, PO Box 1129 Blindern, 0318 Oslo (Norway); Saelen, Hakon [CICERO Center for International Climate and Environmental Research-Oslo, PO Box 1129 Blindern, 0318 Oslo (Norway)

2011-05-15

While strongly recommended by economists, it has often been politically difficult to impose taxes on externalities. There is a substantial literature on public attitudes towards environmental taxes. There has, however, been few comprehensive attempts to understand attitudes towards environmental taxes. The main research question in this paper is which factors influence support for fuel taxation. We propose a model of attitudes towards fuel taxation, and test this model as well as more specific hypotheses, using data from a representative survey of the adult Norwegian population. Our results suggest that support for fuel taxation is best predicted by beliefs about environmental consequences, followed by beliefs about consequences to others. Beliefs about consequences to self (self-interest) is the factor that explains the least variation in support for fuel taxation. The academically interesting result that support cannot be well explained without capturing a broad range of motivational factors is also highly policy relevant. It implies that there is no magic formula for increasing public support for environmental taxes. There are, however, some issues which can be addressed: trust in how well the government spends the revenue, and the perception that taxation does very little to change behaviour and thus to reduce environmental problems. - Research highlights: {yields} Which factors influence support for fuel taxation? {yields} We test a model of attitudes towards fuel taxes with data from a Norwegian survey. {yields} Support for fuel taxation best predicted by beliefs about environmental consequences. {yields} Support for fuel taxation followed by beliefs about consequences to others. {yields} Self-interest is the factor that explains the least variation in support.

Development and Characterization of Fast Burning Solid Fuels/Propellants for Hybrid Rocket Motors with High Volumetric Efficiency

Data.gov (United States)

National Aeronautics and Space Administration — The objective of this proposed work is to develop several fast burning solid fuels/fuel-rich solid propellants for hybrid rocket motor applications. In the...

The impact of a carbon tax on international tourism

NARCIS (Netherlands)

Tol, R.S.J.

2007-01-01

A simulation model of international tourist flows is used to estimate the impact of a carbon tax on aviation fuel. The effect of the tax on travel behaviour is small: A global tax of $1000/t C would change travel behaviour and reduce carbon dioxide emissions from international aviation by 0.8%. A

A methodology for assessing the market benefits of alternative motor fuels: The Alternative Fuels Trade Model

Energy Technology Data Exchange (ETDEWEB)

Leiby, P.N.

1993-09-01

This report describes a modeling methodology for examining the prospective economic benefits of displacing motor gasoline use by alternative fuels. The approach is based on the Alternative Fuels Trade Model (AFTM). AFTM development was undertaken by the US Department of Energy (DOE) as part of a longer term study of alternative fuels issues. The AFTM is intended to assist with evaluating how alternative fuels may be promoted effectively, and what the consequences of substantial alternative fuels use might be. Such an evaluation of policies and consequences of an alternative fuels program is being undertaken by DOE as required by Section 502(b) of the Energy Policy Act of 1992. Interest in alternative fuels is based on the prospective economic, environmental and energy security benefits from the substitution of these fuels for conventional transportation fuels. The transportation sector is heavily dependent on oil. Increased oil use implies increased petroleum imports, with much of the increase coming from OPEC countries. Conversely, displacement of gasoline has the potential to reduce US petroleum imports, thereby reducing reliance on OPEC oil and possibly weakening OPEC`s ability to extract monopoly profits. The magnitude of US petroleum import reduction, the attendant fuel price changes, and the resulting US benefits, depend upon the nature of oil-gas substitution and the supply and demand behavior of other world regions. The methodology applies an integrated model of fuel market interactions to characterize these effects.

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...

An economic analysis of transportation fuel policies in Brazil: Fuel choice, land use, and environmental impacts

International Nuclear Information System (INIS)

Nuñez, Hector M.; Önal, Hayri

2016-01-01

Brazil uses taxes, subsidies, and blending mandates as policy instruments to manage and stabilize its transportation fuel markets. The fuel sector has been very dynamic in recent years due to frequent policy adjustments and variable market conditions. In this paper, we use a price endogenous economic simulation model to analyze the impacts of such policy adjustments under various challenging conditions in the global ethanol and sugar markets. Our analysis specifically focuses on Brazilian producers' supply responses, consumers' driving demand and fuel choice, ethanol trade, land use, greenhouse gas emissions, and social welfare. The model results show that (i) under a low ethanol blending rate, conventional vehicles would be driven significantly less while flex-fuel and ethanol-dedicated vehicles would not be affected significantly; (ii) lowering the fuel taxes adversely affects the competitiveness of sugarcane ethanol against gasoline blends, thus lowering producers' surplus; and (iii) while a reduction in fuel taxes is advantageous in terms of overall social welfare, it has serious environmental impacts by increasing the GHG emissions from transportation fuels consumed in Brazil. - Highlights: • We examine the economic and environmental impacts of Brazilian fuel policies. • We also analyze impacts under different sugar and ethanol markets conditions. • Lowering blending rate reduces distance driven by conventional cars. • Lowering fuel tax rates affects competitiveness of ethanol against gasoline blend. • Reducing fuel tax rates has dramatic environmental impacts by increasing emissions.

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

40 CFR 80.502 - What definitions apply for purposes of this subpart?

Science.gov (United States)

2010-07-01

... (CONTINUED) AIR PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA Marine Fuel General Information § 80.502 What... loading terminal means any facility that dyes NRLM diesel fuel or ECA marine fuel, pays taxes on motor...

Guide to Permitting Hydrogen Motor Fuel Dispensing Facilities

Energy Technology Data Exchange (ETDEWEB)

Rivkin, Carl [National Renewable Energy Lab. (NREL), Golden, CO (United States); Buttner, William [National Renewable Energy Lab. (NREL), Golden, CO (United States); Burgess, Robert [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2016-03-28

The purpose of this guide is to assist project developers, permitting officials, code enforcement officials, and other parties involved in developing permit applications and approving the implementation of hydrogen motor fuel dispensing facilities. The guide facilitates the identification of the elements to be addressed in the permitting of a project as it progresses through the approval process; the specific requirements associated with those elements; and the applicable (or potentially applicable) codes and standards by which to determine whether the specific requirements have been met. The guide attempts to identify all applicable codes and standards relevant to the permitting requirements.

26 CFR 48.4071-1 - Imposition and rates of tax.

Science.gov (United States)

2010-04-01

...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber... rates set forth in paragraph (b)(2) of this section on tires of the type used on highway vehicles and..., 1984. (i) Tires: (A) Of the type used on highway vehicles: (1) For the period July 1, 1965 to December...

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

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

Energy taxes in Iceland

International Nuclear Information System (INIS)

Vilhjalmsson, A.

1991-01-01

A detailed survey, including data, of energy taxation, and related reforms and plans for reforms, in Iceland is presented. The current energy tax system here is mostly connected with consumption. There is as yet no taxation on air pollutants from fuel combustion. (AB)

Effects of policy characteristics and justifications on acceptance of a gasoline tax increase

International Nuclear Information System (INIS)

Kaplowitz, Stan A.; McCright, Aaron M.

2015-01-01

Many economists argue that increasing the gasoline tax is an effective way to reduce fuel consumption. Yet, public support for such a tax increase has been rather low among US residents. We performed eight survey experiments (total N approximately 3000) to examine how selected policy characteristics and persuasive messages influence support for a gasoline tax increase. Several policy characteristics significantly increased support for a gasoline tax increase. Having the increase phased in over five years modestly increased support. Compared with giving the extra revenue to the US Treasury’s General Fund, both refunding the extra revenue equally to all American families and having this revenue used for energy efficient transportation strongly increased support. Support for a gasoline tax increase was not affected by the nature of the mechanism to achieve revenue neutrality. Most people supported a 20 cent per gallon tax increase to repair roads and bridges. Explaining how the gasoline tax increase would reduce fuel consumption slightly increased support for a gasoline tax increase, but neither being informed of the high gasoline prices in other advanced industrial countries nor the actual pump price of gasoline at the time of the experiment influenced support for a gasoline tax increase. - Highlights: • Phasing in the tax increase modestly raised support. • Making the tax increase revenue-neutral increased support. • Using the extra revenue for energy efficiency increased support. • Information on high gasoline prices elsewhere did not influence support. • Variation in actual fuel prices did not influence support.

Global progress and backsliding on gasoline taxes and subsidies

Science.gov (United States)

Ross, Michael L.; Hazlett, Chad; Mahdavi, Paasha

2017-01-01

To reduce greenhouse gas emissions in the coming decades, many governments will have to reform their energy policies. These policies are difficult to measure with any precision. As a result, it is unclear whether progress has been made towards important energy policy reforms, such as reducing fossil fuel subsidies. We use new data to measure net taxes and subsidies for gasoline in almost all countries at the monthly level and find evidence of both progress and backsliding. From 2003 to 2015, gasoline taxes rose in 83 states but fell in 46 states. During the same period, the global mean gasoline tax fell by 13.3% due to faster consumption growth in countries with lower taxes. Our results suggest that global progress towards fossil fuel price reform has been mixed, and that many governments are failing to exploit one of the most cost-effective policy tools for limiting greenhouse gas emissions.

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...

Conversion of olefins to liquid motor fuels

Science.gov (United States)

Rabo, Jule A.; Coughlin, Peter K.

1988-01-01

Linear and/or branched claim C.sub.2 to C.sub.12 olefins are converted to hydrocarbon mixtures suitable for use as liquid motor fuels by contact with a catalyst capable of ensuring the production of desirable products with only a relatively minor amount of heavy products boiling beyond the diesel oil range. The catalyst having desirable stability during continuous production operations, comprises a steam stabilized zeolite Y catalyst of hydrophobic character, desirably in aluminum-extracted form. The olefins such as propylene, may be diluted with inerts, such as paraffins or with water, the latter serving to moderate the acidity of the catalyst, or to further moderate the activity of the aluminum-extracted catalyst, so as to increase the effective life of the catalyst.

Catalysts for conversion of syngas to liquid motor fuels

Science.gov (United States)

Rabo, Jule A.; Coughlin, Peter K.

1987-01-01

Synthesis gas comprising carbon monoxide and hydrogen is converted to C.sub.5.sup.+ hydrocarbons suitable for use as liquid motor fuels by contact with a dual catalyst composition capable of ensuring the production of only relatively minor amounts of heavy products boiling beyond the diesel oil range. The catalyst composition, having desirable stability during continuous production operation, employs a Fischer-Tropsch catalyst, together with a co-catalyst/support component. The latter component is a steam-stabilized zeolite Y catalyst of hydrophobic character, desirably in acid-extracted form.

Mandates, buyouts and fuel-tax rebates: Some economic aspects of biofuel policies using the UK as an example

International Nuclear Information System (INIS)

Swinbank, Alan; Tranter, Richard; Jones, Philip

2011-01-01

Many governments mandate the blending of biofuels with fossil fuel supplies. The paper raises the possibility that some firms might choose not to respect such mandates, and cites the UK's experience, where a buyout of the obligation is possible. A simple economic framework is then used to explore some implications of mandate buyouts, including situations when buyouts and road-fuel-tax rebates are applied together. Finally, it discusses the design of buyout-mandate schemes that could release raw materials from biofuel production, following a future world food price shock. - Research Highlights: → Many governments mandate the blending of biofuels with fossil fuels. → Some allow firms to buyout the obligation. → Buyouts change the economic incentives firms face. → We use an economic framework to analyse buyouts of biofuel mandates. → Buyouts could alleviate the impact of biofuel mandates on rising food prices.

Introduction of a Uranium tax in Finland

International Nuclear Information System (INIS)

2011-01-01

In Finland, it is possible to create a tax model on uranium that will not compromise the profitability of future power plant investments or decisively reduce climate policy incentives for carbon-free energy production. The rise in energy costs caused by the tax could be compensated by lowering the electricity tax imposed on industry. The estimates above were made by Managing Director Pasi Holm and Professor Markku Ollikainen, who, on 4 February 2011, handed over their report concerning introduction of uranium tax to Minister of Economic Affairs Mauri Pekkarinen. According to the administrators, one can deem nuclear power to include specific grounds for imposing a tax via the fact that storage of used nuclear fuel involves a (infinitesimally small) risk of accidents with irreversible effects, and that, through the EU climate policy, nuclear power companies gain extra profit 'for nothing', i.e. windfall profit. The EU Energy Tax Directive facilitates collection of uranium tax. Uranium tax, imposed as an excise tax, would target the nuclear power plants in operation as well as the Olkiluoto 3 plant, presently under construction. The amount of uranium fuel used would serve as the basis of taxation. Holm and Ollikainen introduce two tax models, adjustable in a manner that the uranium tax would yield revenues of approximately EUR 100 million a year. The companies would still keep more than half of the profit and the state, depending on the model used, would collect 43 to 45 per cent of it via the tax. In the minimum tax model, the uranium tax is 44.5 of the difference between the market price of emission allowance and the average price of 2010 (EUR 15/tonne of CO 2 ), used as the comparison price, the minimum being EUR 2/MWh. The tax would yield a minimum of EUR 67 million to the state a year. When the emission allowance price rises to EUR 30, the tax would be EUR 6.7/MWh and the state would earn revenues of EUR 223 million. In a flexible tax model, the fixed part of the

VOC composition of current motor vehicle fuels and vapors, and collinearity analyses for receptor modeling.

Science.gov (United States)

Chin, Jo-Yu; Batterman, Stuart A

2012-03-01

The formulation of motor vehicle fuels can alter the magnitude and composition of evaporative and exhaust emissions occurring throughout the fuel cycle. Information regarding the volatile organic compound (VOC) composition of motor fuels other than gasoline is scarce, especially for bioethanol and biodiesel blends. This study examines the liquid and vapor (headspace) composition of four contemporary and commercially available fuels: gasoline (gasoline), ultra-low sulfur diesel (ULSD), and B20 (20% soy-biodiesel and 80% ULSD). The composition of gasoline and E85 in both neat fuel and headspace vapor was dominated by aromatics and n-heptane. Despite its low gasoline content, E85 vapor contained higher concentrations of several VOCs than those in gasoline vapor, likely due to adjustments in its formulation. Temperature changes produced greater changes in the partial pressures of 17 VOCs in E85 than in gasoline, and large shifts in the VOC composition. B20 and ULSD were dominated by C(9) to C(16)n-alkanes and low levels of the aromatics, and the two fuels had similar headspace vapor composition and concentrations. While the headspace composition predicted using vapor-liquid equilibrium theory was closely correlated to measurements, E85 vapor concentrations were underpredicted. Based on variance decomposition analyses, gasoline and diesel fuels and their vapors VOC were distinct, but B20 and ULSD fuels and vapors were highly collinear. These results can be used to estimate fuel related emissions and exposures, particularly in receptor models that apportion emission sources, and the collinearity analysis suggests that gasoline- and diesel-related emissions can be distinguished. Copyright © 2011 Elsevier Ltd. All rights reserved.

Cryogenic Electric Motor Tested

Science.gov (United States)

Brown, Gerald V.

2004-01-01

Technology for pollution-free "electric flight" is being evaluated in a number of NASA Glenn Research Center programs. One approach is to drive propulsive fans or propellers with electric motors powered by fuel cells running on hydrogen. For large transport aircraft, conventional electric motors are far too heavy to be feasible. However, since hydrogen fuel would almost surely be carried as liquid, a propulsive electric motor could be cooled to near liquid hydrogen temperature (-423 F) by using the fuel for cooling before it goes to the fuel cells. Motor windings could be either superconducting or high purity normal copper or aluminum. The electrical resistance of pure metals can drop to 1/100th or less of their room-temperature resistance at liquid hydrogen temperature. In either case, super or normal, much higher current density is possible in motor windings. This leads to more compact motors that are projected to produce 20 hp/lb or more in large sizes, in comparison to on the order of 2 hp/lb for large conventional motors. High power density is the major goal. To support cryogenic motor development, we have designed and built in-house a small motor (7-in. outside diameter) for operation in liquid nitrogen.

Effect of energy taxation on fuel choice and emissions

International Nuclear Information System (INIS)

Leino, P.; Kosunen, P.; Rauhamaeki, J.

1997-01-01

The aim of the project was to study how various tax models for power plant fuels affect the fuel consumption and emissions of particles, sulphur dioxide (SO 2 ), nitrogen oxide (NO x ) and carbon dioxide (CO 2 ). First, the development of Finnish energy taxation is discussed, followed by a survey of the energy production structure for 1994. For this purpose, it was necessary to prepare a large boiler database, which covers about 95 % of the fuel consumption of Finnish energy production. The boiler database was used to calculate the emissions of particles, SO 2 , NO x and CO 2 in 1994. The year 2010 selected under review is the year by which the Ministry of Trade and Industry has prepared their primary energy consumption estimates. Four different alternatives were studied as future tax models. In the first alternative taxation would be as it in years 1995-1996 and in the second alternative taxation would be as in January 1997. In the third alternative the Finnish application of EU taxes would be in force in full, i.e., the tax on heavy fuel oil would be 10 US dollars a barrel. In the fourth alternative there would be no taxes on fuels. The boiler database was used to find out how the consumption distribution of the fuels used in 2010 would change in the various tax models. The tax models affect most the position of fuel peat and natural gas in Finland. If the EU alternative, which is favourable for fuel peat and natural gas, comes true, the consumption of fuel peat will grow by two thirds and the consumption of natural gas will more than double from the present level. If the taxation is as 1 January 1997, the consumption of peat will remain the same as today and the consumption of natural gas will grow by about 50 %. However, if there are no taxes on fuels, the consumption of fuel peat will fall by almost a third and the consumption of natural gas will remain the same as expected at the existing and planned plants. The effect of the various tax models on emissions

H.R. 804: A Bill to amend the Internal Revenue Code of 1986 to reduce emissions of carbon dioxide by imposing a tax on certain fuels based on their carbon content. Introduced in the House of Representatives, One Hundred Third Congress, First Session, February 3, 1993

International Nuclear Information System (INIS)

Anon.

1993-01-01

H.R. 804 proposes the imposition of a carbon tax on primary fossil fuels. In general, Chapter 38 of the Internal Revenue Code of 1986 is to be amended by adding at the end thereof the following new subchapter: open-quotes Subchapter E--Carbon Tax on Primary Fossil Fuels.close quotes Section 4691 will be concerned with the tax on coal; Section 4692 with the tax on petroleum; Section 4693 with the tax on natural gas; and Section 4694 will discuss inflation adjustments

Carbon taxes, consumer demand and carbon dioxide emission: a simulation analysis for the UK

International Nuclear Information System (INIS)

Symons, E.J.; Proops, J.L.R.; Gay, P.W.

1991-01-01

This paper examines a policy instrument that has been proposed as a means of reducing 'greenhouse gases', the introduction of a carbon tax on fossil fuels. It investigates the implication of a carbon tax for consumer prices using an input-output framework. Thus the effect of a tax on use of fossil fuels is allowed to affect consumer prices. These are then used in a micro-simulation program that features estimates of a system of demand equations obtained using 116,000 observations from the Family Expenditure System. This predicts the behavioural reaction of each household to the tax changes and the consequent effect on CO 2 emission, government revenue and any distributional effects. We illustrate the impact of a variety of carbon taxes, changes to indirect tax rates and lump-sum compensatory payments. (author)

Energy taxes and subsidies downstream: transparency and dissemination

International Nuclear Information System (INIS)

Aissaour, A.

2001-01-01

The reasons why governments levy taxes are discussed with special reference to the energy sector. The article focuses on the quantitative aspect of policies and gives a guide to the relevant statistical sources. It summarises the basis of taxes and subsidies and discusses the incidence of energy taxation together with the structure of taxes and subsidies in energy downstream. It reviews the main sources of data and issues highlighted by published statistics and the impact of taxes levied on the consumption of energy products and other taxes (e.g. VAT) which directly affect end-user prices. Production-based levies such as royalties, petroleum revenue taxes, windfall taxes and import and export taxes on fuels are not discussed. The paper is presented under the sub-headings of (i) theoretical foundations in a nutshell; (ii) the incidence of taxation; (iii) the structure and main features of energy taxation (iv) base rate and level of taxation (v) sources of data and methods and (vi) observability and comparability

Reduction of CO2 emissions by influencing fuel prices

International Nuclear Information System (INIS)

Keller, M.; Zbinden, R.; Haan, P.; Gruetter, J.; Ott, W.

2002-01-01

The CO 2 law stipulates quantitative targets for CO 2 emissions (reductions of 10% by 2010 compared with 1990, 15% for heating fuels, 8% for motor fuels). For motor fuels, it is currently estimated that the target will be missed by about 15%, or 2 to 2.5 million tonnes of CO 2 . In order to reach the targets, therefore, all measures that can be taken to reduce emissions are to be checked out and, where sensible and possible, implemented too. The subject of this study is the preferential treatment of diesel, natural gas, liquefied gas and bio-fuels as far as taxation is concerned, with compensation of tax losses on the petrol side. Also, the possibilities for promoting energy-efficient cars are looked at. The reduction of the price for diesel (at least 25 Swiss cents when compensated for via the petrol price) is considered to be unsuitable for reaching the targets because, in the final analysis, fuel sales - the determining factor for the CO 2 emissions that are charged to Switzerland - will increase instead of decreasing. Also, reservations are expressed from the environmental point of view (increased NO x emissions and, in particular, emissions of particulate matter). The modified measure proposed (fixed difference between the prices for petrol and diesel of 25 Swiss cents, for example) is looked at less critically, because it does actually lead to a reduction of CO 2 , even if only a modest one (approx. 10% of the gap to be bridged). On the environmental side, the same reservations apply. Bonus-malus systems, on the other hand, permit a selective choice of the objects of promotion (efficient and, possibly, low-emission vehicles), avoid the unjust preferential treatment of goods traffic and can be implemented without disturbing international price structures (fuel tourism). A bonus-malus system applied at purchase (e.g. different levels of car taxation) is considered to be more efficient than a differentiation in vehicle (road) tax. The promotion of gas is a

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.)

Public accept for environmental taxes: self-interest, environmental and distributional concerns

Energy Technology Data Exchange (ETDEWEB)

Kallbekken, Steffen; Saelen, Haakon

2010-07-15

While strongly recommended by economists, it has often been politically difficult to impose taxes on externalities. There is a substantial literature on public attitudes towards environmental taxes. There have, however, been few comprehensive attempts to understand attitudes towards environmental taxes, and few attempts to isolate the effects of selfish and social preferences. The main research question in this paper is which factors influence support for fuel taxation. We propose a model of attitudes towards fuel taxation, and test this model as well as more specific hypotheses, using data from a representative survey of the adult Norwegian population. Our results suggest that support for fuel taxation is best predicted by beliefs about environmental consequences, followed by beliefs about consequences to others. Beliefs about consequences to self ( self interest ) is the factor that explains the least variation in support for fuel taxation. The academically interesting result that support cannot be well explained without capturing a broad range of motivational factors is also highly policy relevant. It implies that there is no magic formula for increasing public support for environmental taxes. There are, however, some issues which can be addressed: trust in how well the government spends the revenue, and the perception that taxation does very little to change behaviour and thus to reduce environmental problems. (Author)

40 CFR 79.32 - Motor vehicle gasoline.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Motor vehicle gasoline. 79.32 Section...) REGISTRATION OF FUELS AND FUEL ADDITIVES Designation of Fuels and Additives § 79.32 Motor vehicle gasoline. (a) The following fuels commonly or commercially known or sold as motor vehicle gasoline are hereby...

26 CFR 48.4041-18 - Fuels containing alcohol.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Fuels containing alcohol. 48.4041-18 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-18 Fuels containing alcohol..., of any liquid fuel described in section 4041(a) (1) or (2) which consists of at least 10% alcohol by...

Modeling the impact of a carbon tax: A trial analysis for Washington State

International Nuclear Information System (INIS)

Mori, Keibun

2012-01-01

In recent years, energy policy makers have proposed a carbon tax as an economy-wide policy tool to curb greenhouse gas (GHG) emissions. The quantification of its impact on GHG emissions has relied on an energy-economy model, whose complexity often makes it difficult to comprehend how it simulates the interaction of a carbon tax and energy demand. This study therefore aims at developing an alternative model called the Carbon Tax Analysis Model (C-TAM). The elasticity-based approach used in C-TAM is less sophisticated than an equilibrium-based approach used in an energy-economy model, but C-TAM is designed to maximize its predictive capabilities by using a wide range of elasticities for each sector and fuel use, accounting for likely changes in fuel mix for electricity generation, and addressing the model's sensitivity to elasticity estimates with Monte Carlo simulation. The trial analysis in this study evaluates a potential carbon tax in Washington State, suggesting a carbon tax at US$30 per metric ton of CO 2 (tCO 2 ) lowers GHG emissions by 8.4% from the business-as-usual (BAU) scenario in 2035. The study concludes that C-TAM can provide meaningful policy implications by forecasting detailed impact on revenues and energy demand for each sector and fuel use. - Highlights: ► An elasticity-based model is developed to forecast the impact of a carbon tax. ► This model can show detailed impacts on each sector and fuel use. ► Extensive literature review and sensitivity analyses cover the model's weakness. ► A carbon tax is effective in curbing greenhouse gas emissions in Washington State. ► A carbon tax is however more effective if implemented nationwide.

Carbon taxes. A drop in the ocean, or a drop that erodes the stone? The effect of carbon taxes on technological change

International Nuclear Information System (INIS)

Gerlagh, Reyer; Lise, Wietze

2005-01-01

We develop an economic partial equilibrium model for energy supply and demand with capital and labor as production factors, and endogenous technological change through learning by research and learning by doing. Our model can reproduce the learning curve typical for (bottom-up) energy-system models. The model also produces an endogenous S-curved transition from fossil-fuel energy sources to carbon-free energy sources over the coming two centuries. We use the model to study carbon taxes' effects on fossil-fuel and carbon-free energy use and carbon dioxide emissions. It is shown that without induced technological change, carbon taxes have a modest effect on emissions, while with induced technological change, they accelerate the substitution of carbon-free energy for fossil fuels substantially

Making choices about hydrogen: Transport issues for developing ...

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

12.6 Malaysian government hydrogen fuel-cell research, development and ...... Policies, promises and practices: The application of hydrogen fuel cells in the transport ... This contrasts with the internal combustion engine, whose principles were ..... through annual registration fees and taxes on motor vehicles and motor fuel.

Alternative Fuel Vehicle Forecasts : Final report.

Science.gov (United States)

2016-04-01

Federal and state fuel taxes account for the largest share of the Texas State Highway Fund at 48 percent and 29 percent, respectively, in Fiscal Year 2015. These taxes are levied on a per-gallon basis, meaning that as vehicles get more fuel efficient...

Simulating the potential effects of plug-in hybrid electric vehicles on the energy budget and tax revenues for Onondaga County, New York

Science.gov (United States)

Balogh, Stephen B.

My objectives were to predict the energetic effects of a large increase in plug-in hybrid electric vehicles (PHEV) and their implications on fuel tax collections in Onondaga County. I examined two alternative taxation policies. To do so, I built a model of county energy consumption based on prorated state-level energy consumption data and census data. I used two scenarios to estimate energy consumption trends over the next 30 years and the effects of PHEV on energy use and fuel tax revenues. I found that PHEV can reduce county gasoline consumption, but they would curtail fuel tax revenues and increase residential electricity demand. A one-cent per VMT tax on PHEV users provides insufficient revenue to replace reduced fuel tax collection. A sales tax on electricity consumption generates sufficient replacement revenue at low PHEV market shares. However, at higher shares, the tax on electricity use would exceed the current county tax rate. Keywords: electricity, energy, gasoline, New York State, Onondaga County, plug-in hybrid electric vehicles, transportation model, tax policy

Feasibility study of palm-based fuels for hybrid rocket motor applications

Science.gov (United States)

Tarmizi Ahmad, M.; Abidin, Razali; Taha, A. Latif; Anudip, Amzaryi

2018-02-01

This paper describes the combined analysis done in pure palm-based wax that can be used as solid fuel in a hybrid rocket engine. The measurement of pure palm wax calorific value was performed using a bomb calorimeter. An experimental rocket engine and static test stand facility were established. After initial measurement and calibration, repeated procedures were performed. Instrumentation supplies carried out allow fuel regression rate measurements, oxidizer mass flow rates and stearic acid rocket motors measurements. Similar tests are also carried out with stearate acid (from palm oil by-products) dissolved with nitrocellulose and bee solution. Calculated data and experiments show that rates and regression thrust can be achieved even in pure-tested palm-based wax. Additionally, palm-based wax is mixed with beeswax characterized by higher nominal melting temperatures to increase moisturizing points to higher temperatures without affecting regression rate values. Calorie measurements and ballistic experiments were performed on this new fuel formulation. This new formulation promises driving applications in a wide range of temperatures.

The economic impacts of federal tax reform for investments in short-rotation forest plantations

International Nuclear Information System (INIS)

Siegel, W.C.

1991-01-01

In discussing the potential contributions of short-rotation forest plantations to the fuel wood supply, a number of economic factors have been considered and analyzed. Very little, however, has been written on the income tax aspects of the subject. The tax treatment of such plantings is an extremely important factor. The federal income tax, in particular, can have a significant impact on production costs and is a major factor in determining the economic feasibility of this type of investment. The major federal Income tax provisions of significance are those that deal with capital expenditures, currently deductible costs and sale receipts. Several alternative tax approaches were available prior to passage of the 1986 Tax Reform Act. The new act's provisions, however, have completely changed the federal income tax treatment of timber income and expenditures, including those associated with short-rotation plantations. This paper analyzes the changes and discusses their economic implications for fuel wood culture

Reduction of motor fuel consumption - Which recipes does the state have at its disposal?; Absenkung des Treibstoffverbrauchs: Welche Rezepte hat der Staat?

Energy Technology Data Exchange (ETDEWEB)

Volken, T.

2008-07-01

This presentation made at the Swiss 2008 research conference on traffic by Thomas Volken from the Energy Policy Section of the Swiss Federal Office of Energy SFOE takes a look at how motor-fuel consumption can be reduced. First of all, the present situation with regard to heating oil and motor fuels is examined and the gap between actual CO{sub 2} emissions from motor fuels and the target aimed for is discussed. Various legal and economical measures available are examined as are the promotion of technical innovation and motivational measures. The federal energy efficiency action plan and bonus/malus schemes are discussed and the environment label for cars is examined. Further, the situation in the European Union is discussed.

Effects of carbon tax

International Nuclear Information System (INIS)

Michelini, M.

1992-01-01

At the recent United Nations Conference held in Rio de Janeiro, a proposal was made by Italy to have surcharges be applied by OECD member countries on fossil fuels (carbon tax), primarily to fund pollution abatement technology transfer to developing countries and promote pollution abatement, energy conservation and the use of renewable energy sources in industrialized countries. This paper assesses how the application of the proposed carbon tax might be successfully combined with additional fiscal policies favouring coal gasification and reforestation so as to provide energy policy strategists of oil-importing countries with a long term economically and environmentally viable alternative to petroleum imports

A Lifecycle Emissions Model (LEM): Lifecycle Emissions from Transportation Fuels, Motor Vehicles, Transportation Modes, Electricity Use, Heating and Cooking Fuels, and Materials, APPENDIX A: Energy Use and Emissions from the Lifecycle of Diesel-Like Fuels Derived From Biomass

OpenAIRE

Delucchi, Mark; Lipman, Timothy

2003-01-01

An Appendix to the Report, “A Lifecycle Emissions Model (LEM): Lifecycle Emissions From Transportation Fuels, Motor Vehicles, Transportation Modes, Electricity Use, Heating and Cooking Fuels, and Materialsâ€

Adaptation to carbon dioxide tax in shipping

International Nuclear Information System (INIS)

Olsen, Kristian

2000-01-01

This note discusses the consequences for the sea transport sector between Norway and continental Europe of levying a carbon dioxide tax on international bunker. The influence of such a tax on the operational costs of various types of ship and various transport routes is calculated. The profit obtainable from the following ways of adapting to an increased tax level is assessed: (1) Reducing the speed, (2) Rebuilding the engine to decrease fuel consumption, (3) Changing the design speed for new ships. It is found that a carbon dioxide tax of NOK 200 per tonne of CO 2 will increase the transport costs by 3 - 15 percent. In the long run much of this may be transferred to the freight rates since so much of the sea transport are in segments in which the demand for the service is not sensitive to the prices. Even if the freight rates are not changed, a tax this size will not make it necessary to reduce the speed of the existing fleet. The income lost by taking fewer trips will exceed the costs saved in reducing the speed. However, the optimum design speed for new ships may be somewhat reduced (0.5 knots). Rebuilding engines to reduce the fuel consumption would pay off were it not for the fact that the remaining life of the present fleet is probably too short for this to be interesting

26 CFR 48.4101-1 - Taxable fuel; registration.

Science.gov (United States)

2010-04-01

... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and... based on financial information such as the applicant's income statement, balance sheet or bond ratings...

26 CFR 48.4081-1 - Taxable fuel; definitions.

Science.gov (United States)

2010-04-01

... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and...) Reformate; (R) Straight-run gasoline; (S) Straight-run naphtha; (T) Tertiary amyl methyl ether (TAME); (U...

Distributional effects of a carbon tax in broader U.S. fiscal reform

International Nuclear Information System (INIS)

Mathur, Aparna; Morris, Adele C.

2014-01-01

This paper analyzes the distributional implications of an illustrative $15 carbon tax imposed in 2010 on carbon in fossil fuels. We analyze its incidence across income classes and regions, both in isolation and when combined with measures that apply the carbon tax revenue to lowering other distortionary taxes in the economy. Consistent with earlier findings, we find that a carbon tax is regressive. Using tax swap simulations, we then subtract the burden of other taxes the carbon tax revenue could displace, and compute the net effect on households under three assumptions about how capital and labor income might be distributed. - Highlights: • Shows that a carbon tax by itself is regressive. • Burden of a carbon tax may be offset partly with a corporate tax swap. • Higher income households face negative tax rates under corporate tax swap. • Corporate tax swap results in wider regional variations in burden than labor tax swaps. • Adding sources side incidence of carbon tax makes tax less regressive

Motor fuel demand analysis - applied modelling in the European union; Modelisation de la demande de carburant appliquee a l`europe

Energy Technology Data Exchange (ETDEWEB)

Chorazewiez, S

1998-01-19

Motor fuel demand in Europe amounts to almost half of petroleum products consumption and to thirty percent of total final energy consumption. This study considers, Firstly, the energy policies of different European countries and the ways in which the consumption of motor gasoline and automotive gas oil has developed. Secondly it provides an abstract of demand models in the energy sector, illustrating their specific characteristics. Then it proposes an economic model of automotive fuel consumption, showing motor gasoline and automotive gas oil separately over a period of thirty years (1960-1993) for five main countries in the European Union. Finally, forecasts of consumption of gasoline and diesel up to the year 2020 are given for different scenarios. (author) 330 refs.

A STUDY OF THE DISCREPANCY BETWEEN FEDERAL AND STATE MEASUREMENTS OF ON-HIGHWAY FUEL CONSUMPTION

Energy Technology Data Exchange (ETDEWEB)

Hwang, HL

2003-08-11

Annual highway fuel taxes are collected by the Treasury Department and placed in the Highway Trust Fund (HTF). There is, however, no direct connection between the taxes collected by the Treasury Department and the gallons of on-highway fuel use, which can lead to a discrepancy between these totals. This study was conducted to determine how much of a discrepancy exists between the total fuel usages estimated based on highway revenue funds as reported by the Treasury Department and the total fuel usages used in the apportionment of the HTF to the States. The analysis was conducted using data from Highway Statistics Tables MF-27 and FE-9 for the years 1991-2001. It was found that the overall discrepancy is relatively small, mostly within 5% difference. The amount of the discrepancy varies from year to year and varies among the three fuel types (gasoline, gasohol, special fuels). Several potential explanations for these discrepancies were identified, including issues on data, tax measurement, gallon measurement, HTF receipts, and timing. Data anomalies caused by outside forces, such as deferment of tax payments from one fiscal year to the next, can skew fuel tax data. Fuel tax evasion can lead to differences between actual fuel use and fuel taxes collected. Furthermore, differences in data collection and reporting among States can impact fuel use data. Refunds, credits, and transfers from the HTF can impact the total fuel tax receipt data. Timing issues, such as calendar year vs. fiscal year, can also cause some discrepancy between the two data sources.

Wood fuel from early thinning and plantation cleaning. Summary of an international review

International Nuclear Information System (INIS)

Puttock, D.

1998-01-01

This paper summaries the results of an international of wood fuel from early thinning and plantation cleaning. The economic and biological benefits from early thinning have been well documented. However, removing forest biomass during early stages of stand development from sites which are low in one or more nutrients may contribute a loss of nutrients and organic matter. Depending on the pre-thinning density and the thinning intensity, the potential yield of wood fuel from early thinning may be as much as 79 dry tons per hectare. Thus, wood fuel from the thinnings could be an important source of revenue to forest owners and would contribute to domestic energy requirements. Motor-manual felling predominates in early thinning, mainly due to the lack of appropriate technology for thinning small trees. However, the productivity of motor-manual felling is greatly affected by the initial stand density and declines dramatically at densities greater than 10 000 stems per ha. Under these conditions, purpose-built wood fuel harvesters with small-tree harvesting capability offer the greatest potential for increasing felling productivity and reducing the cost of wood fuel. The cost of wood fuel from early thinnings varies widely between countries from USD 25.00 - 87.50 per dry ton depending on stand conditions, harvesting system, transport distance, domestic tax rates, and stumpage prices. At the low end of this range, wood fuel chips from early thinning are competitive with wood fuel produced from mill waste, the residues from clearfell operations, or from later thinnings

An optimal U.S. biodiesel fuel subsidy

International Nuclear Information System (INIS)

Wu Huiting; Colson, Gregory; Escalante, Cesar; Wetzstein, Michael

2012-01-01

Enhanced environmental quality, fuel security, and economic development, along with reduced prices of blended diesel, are often used as justifications for a U.S. federal excise tax exemption on biodiesel fuels. However, the possible effect of increased overall consumption of fuel in response to lower total prices, mitigating the environmental and fuel security benefits, are generally not considered. Taking this price response into account, the optimal U.S biodiesel subsidy is derived. Estimated values of the optimal subsidy are close to the recently expired subsidy, revealing the subsidy's environmental and security benefits. However, further positive environmental and security benefits from the biodiesel tax-exemption subsidy may be obtained if the subsidy is combined with a federal excise tax on petroleum diesel. - Highlights: ► Taking price response into account, the optimal theoretical U.S biodiesel subsidy is derived. ► Estimated values of the optimal subsidy are close to the recently expired subsidy, revealing the subsidy's environmental and security benefits. ► Further positive environmental and security benefits from the biodiesel tax-exemption subsidy may be obtained if the subsidy is combined with a federal excise tax on petroleum diesel.

Tax exemption for biomass-based automotive fuels - the right way to go? Including an economic evaluation of ethanol as a vehicle fuel

International Nuclear Information System (INIS)

Bjoersell, Mats

2004-12-01

Biofuels are tax-exempt from 2004. Only ethanol and FAME (Fatty Acid Methyl Ester) are discussed in this assessment of the tax exemption. The EU's Biofuels Directive from 2003 contains the objective that 2% of fuels for transport purposes, in terms of energy content, is to consist of biofuels by 2005 and 5.75% by 2010. In practice, low admixture of ethanol and FAME are the only ways of very rapidly increasing the proportion of biofuels. EU quality requirements for petrol limit the admixture of ethanol in petrol to a maximum of 5%. As far as Sweden is concerned, this is equivalent to around 275,000m 3 ethanol. The admixture is lucrative for the oil companies, and we therefore assume that this volume will nearly be reached in 2004. Around 70,000m 3 ethanol is produced annually in Sweden, and imported ethanol with the following origins and costs is principally used in the admixture: Sugar cane is used as a raw material for ethanol production in Brazil. The production costs for the latest and largest ethanol factories are around SEK 1.75 per litre. In Norrkoeping, Sweden, ethanol is produced from cereals, and costs are reported to be around SEK 5 per litre. Wine ethanol is prepared from residual products in the manufacturing of wine and from surplus wine. The 'production cost' (heavily subsidised) is often quoted as being around SEK 2 per litre. We estimate the price in Sweden of ethanol from Brazil, including duty of SEK 0.93 and carriage costs of SEK 0.35-0.50 per litre, at around SEK 3.50 in both 2005 and 2010. Those EU member states which appear to be intending to rapidly implement the Biofuels Directive are expected to have demand for something of the order of 1 million m 3 ethanol in 2005. Supply in the medium term, for example in 2010, is highly elastic, and prices are not likely to increase in the longer term either, as the potential for future new production capacity in Brazil is huge: tens of millions of m 3 per year. We anticipate that in the foreseeable

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)

Natural gas as fuel - chances and risks; Erdgas als Kraftstoff-Chancen und Risiken.

Energy Technology Data Exchange (ETDEWEB)

Wackertapp, H.; Wember, G. [Ruhrgas AG, Essen (Germany)

2001-11-01

By reducing the tax payable on natural gas as part of the ecological tax reform, the German government has created the economic framework for the break-through of the automotive fuel, natural gas. Consequently, natural gas has since become much more popular for driving motor engines. The gas industry sees its main task as the development of a natural gas filling station network. There are currently about 200 filling stations with natural gas fuelling facilities in Germany. (orig.) [German] Die Bundesregierung hat mit der in der oekologischen Steuerreform verankerten Mineraloelsteuerbeguenstigung fuer Erdgas die wirtschaftlichen Voraussetzungen fuer einen Durchbruch des neuen Kraftstoffs ''Erdgas'' geschaffen. Demzufolge hat der mobile Einsatz von Erdgas deutlich an Bedeutung gewonnen. Die Gaswirtschaft sieht den Aufbau der Betankungsinfrastruktur als ihre Hauptaufgabe an. Aktuell kann an etwa 200 Tankstellen Erdgas getankt werden. (orig.)

Numerical investigation on the regression rate of hybrid rocket motor with star swirl fuel grain

Science.gov (United States)

Zhang, Shuai; Hu, Fan; Zhang, Weihua

2016-10-01

Although hybrid rocket motor is prospected to have distinct advantages over liquid and solid rocket motor, low regression rate and insufficient efficiency are two major disadvantages which have prevented it from being commercially viable. In recent years, complex fuel grain configurations are attractive in overcoming the disadvantages with the help of Rapid Prototyping technology. In this work, an attempt has been made to numerically investigate the flow field characteristics and local regression rate distribution inside the hybrid rocket motor with complex star swirl grain. A propellant combination with GOX and HTPB has been chosen. The numerical model is established based on the three dimensional Navier-Stokes equations with turbulence, combustion, and coupled gas/solid phase formulations. The calculated fuel regression rate is compared with the experimental data to validate the accuracy of numerical model. The results indicate that, comparing the star swirl grain with the tube grain under the conditions of the same port area and the same grain length, the burning surface area rises about 200%, the spatially averaged regression rate rises as high as about 60%, and the oxidizer can combust sufficiently due to the big vortex around the axis in the aft-mixing chamber. The combustion efficiency of star swirl grain is better and more stable than that of tube grain.

Biomass based energy combines with motor fuel production; Biobraenslebaserade energikombinat med tillverkning av drivmedel

Energy Technology Data Exchange (ETDEWEB)

Goldschmidt, Barbara

2005-01-01

In the report the state of development of production processes for various motor fuels, such as FT diesel, methanol , DME and ethanol, from biomass is reviewed. Biomass and black liquor gasification processes as well as processes for ethanol production from lignocellulosic biomass are discussed. The processes are complicated and still not very well tried in their whole context. The gas cleaning steps, which are necessary to reach acceptable catalyst lifetimes in the motor fuel production processes based on gasification, have been tested in the oil industry and to some extent in coal gasification plants, but not with syngas from biomass or black liquor gasification. For black liquor gasification particularly, also material selection and material lifetime issues remain to be solved. For ethanol production from lignocellulosic biomass process development is needed, to increase the yield in the pre-treatment, hydrolysis and fermentation steps. The energy yields of the processes are dependent on the degree of complexity of the processes, as well as on the integration and balancing of energy demanding steps and steps with energy surplus. This is especially valid for the processes based on gasification, due to high temperatures in the gasifier and some of the catalytic steps, but also for the ethanol process, which benefit from optimal steam integration in the evaporation and distillation steps. Also steam integration with cogeneration plants, or for black liquor gasification with pulp mills, improves the overall energy balance. In addition, the energy yield when motor fuels are produced by gasification is dependent on the usage of the off-gas. The efficiency is improved when the off-gas is burned in a boiler or gas turbine, than when it is flared. In the report examples are given of processes with and without integration.

What would be the effects of a carbon tax in Japan: an historic analysis of subsidies and fuel pricing on the iron & steel, chemical, and machinery industries

Directory of Open Access Journals (Sweden)

Takako Wakiyama

2016-06-01

Full Text Available This study examines how a carbon tax could affect industrial-related carbon dioxide (CO2 emissions in Japan. Rather than forecasting the effects of a tax, the paper employs a time-series autoregressive moving average (ARMA model to determine how past subsidies and fuel price changes affected investments in energy and carbon intensity in Japan’s iron & steel, chemical, and machinery industries from 1993 to 2004. The results suggest the impacts varied greatly across industries. In the iron & steel industry, subsidies and price changes produced negligible effects on investments in energy and carbon intensity. This may be because existing iron & steel technologies have long lifetimes and substantial replacement costs. It may also be because the few large companies dominating the industry were relatively immune to subsidy provisions and pricing changes. In the chemical industry, subsidies and fuel prices gave rise to investments that improved carbon and energy intensity. This may be because the industry has relatively higher operation costs that could be cut easily given financial incentives. In the machinery industry, two of three fuel price changes (oil and gas, but not subsidy provisions, yielded improvements in carbon and energy intensity. This may reflect the heterogeneity of companies and products comprising the industry. Overall, the study underscores that policymakers need to tailor the rates and revenue recycling provisions of a carbon tax to an industry’s unique features to stimulate CO2 reductions.

Do alcohol excise taxes affect traffic accidents? Evidence from Estonia.

Science.gov (United States)

Saar, Indrek

2015-01-01

This article examines the association between alcohol excise tax rates and alcohol-related traffic accidents in Estonia. Monthly time series of traffic accidents involving drunken motor vehicle drivers from 1998 through 2013 were regressed on real average alcohol excise tax rates while controlling for changes in economic conditions and the traffic environment. Specifically, regression models with autoregressive integrated moving average (ARIMA) errors were estimated in order to deal with serial correlation in residuals. Counterfactual models were also estimated in order to check the robustness of the results, using the level of non-alcohol-related traffic accidents as a dependent variable. A statistically significant (P traffic accidents was disclosed under alternative model specifications. For instance, the regression model with ARIMA (0, 1, 1)(0, 1, 1) errors revealed that a 1-unit increase in the tax rate is associated with a 1.6% decrease in the level of accidents per 100,000 population involving drunk motor vehicle drivers. No similar association was found in the cases of counterfactual models for non-alcohol-related traffic accidents. This article indicates that the level of alcohol-related traffic accidents in Estonia has been affected by changes in real average alcohol excise taxes during the period 1998-2013. Therefore, in addition to other measures, the use of alcohol taxation is warranted as a policy instrument in tackling alcohol-related traffic accidents.

API focuses on cleanliness, economics of fossil fuels

International Nuclear Information System (INIS)

Anon.

1993-01-01

Fossil fuels, consumed in free markets, are playing positive economic and environmental roles as the world economy becomes integrated, industry leader said last week. Environmental zealots threaten to force conversion from gasoline as a motor fuel in the U.S. and oppose the growing integration of the world economy. Fossil fuels, free markets, human creativity, and entrepreneurial spirit--not government intervention--are the keys to a clean environment, said API pres. Charles J. DiBona and outgoing Chairman C.J. (Pete) Silas, chairman and chief executive officer of Phillips Petroleum Co. DiBona said proponents of the BTU tax defeated earlier this year used erroneous assumptions to make a case against oil use in an effort to replace the efficiency of the marketplace with the inefficiency of bureaucracy. The government's role is to set tough standards and avoid dictating the way environmental standards are met, they said. Other speakers warned that voluntary measures put forward by the Clinton administration of address global climate change issues likely will fall short

40 CFR 80.607 - What are the requirements for obtaining an exemption for diesel fuel or ECA marine fuel used for...

Science.gov (United States)

2010-07-01

... PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive... fuel will be segregated from motor vehicle diesel fuel, NRLM diesel fuel, or ECA marine fuel, as... documents associated with research and development motor vehicle diesel fuel must comply with requirements...

Influence of diffusion of fuel-efficient motor vehicles on gasoline demand for individual user owned passenger cars

International Nuclear Information System (INIS)

Sakaguchi, Takahiro

2000-01-01

Trends in the demand for petrol in Japan for cars owned by individuals are discussed with reference to expected improvements in fuel efficiency for new models and the results of a survey of user preferences for fuel-efficient vehicles. Demand for petrol in Japan has continued to increase in line with the number of cars used by individual owners. A questionnaire on motor vehicles sent to households found that, while cost and body style were the primary factors in car purchase, three-quarters of respondents would consider buying a low fuel consumption (LFC) version of the model chosen. The influence of LFC vehicles on future demand for petrol was estimated for up to 2015 by combining market timing with consumer preferences. Comparison of the estimated petrol consumption by LFC cars with the Government's requirement for reduced energy use by the transport sector in order to meet its climate change targets indicated a shortfall and a need to increase consumer demand for LFC vehicles. Government measures to reduce energy use in the transport sector, fuel efficiency targets for 2010, major LFC cars, fuel efficiency improvements by major Japanese motor manufacturers and scenarios for assessing the influence of LFC cars are summarised in five tables. Trends in petrol consumption and estimated use by individual user owned passenger cars are shown graphically

40 CFR 80.510 - What are the standards and marker requirements for NRLM diesel fuel and ECA marine fuel?

Science.gov (United States)

2010-07-01

... Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA Marine Fuel General... of marker solvent yellow 124. (2) All motor vehicle and NRLM diesel fuel shall be free of solvent... yellow 124 shall be considered motor vehicle diesel fuel or NRLM diesel fuel, as appropriate. (5) Any...

A comparative analysis of energy and CO2 taxes on the primary energy mix for electricity generation

International Nuclear Information System (INIS)

Voorspools, Kris; Peersman, Inneke; D'haeseleer, William

2005-01-01

In many countries, economies are moving towards internalization of external costs of greenhouse-gas (GHG) emissions. This can best be achieved by either imposing additional taxes or by using an emission-permit-trading scheme. The electricity sector is under scrutiny in the allocation of emission-reduction objectives, not only because it is a large homogeneous target, but also because of the obvious emission-reduction potential by decreasing power generation based on carbon-intensive fuels. In this paper, we discuss the impact of a primary-energy tax and a CO 2 tax on the dispatching strategy in power generation. In a case study for the Belgian power-generating context, several tax levels are investigated and the impact on the optimal dispatch is simulated. The impact of the taxes on the power demand or on the investment strategies is not considered. As a conclusion, we find that a CO 2 tax is more effective than a primary-energy tax. Both taxes accomplish an increased generation efficiency in the form of a promotion of combined-cycle gas-fired units over coal-fired units. The CO 2 tax adds an incentive for fuel switching which can be achieved by altering the merit order of power plants or by switching to a fuel with a lower carbon content within a plant. For the CO 2 tax, 13 euros/ton CO 2 is withheld as the optimal value which results in an emission reduction of 13% of the electricity-related GHG emissions in the Belgian power context of 2000. A tax higher than 13 euros/ton CO 2 does not contribute to the further reduction of GHGs. (Author)

A comparison of European energy taxes

International Nuclear Information System (INIS)

Boiteux, S.

2004-01-01

Energy and pollution are two closely related topics, and justifiably so, even if the environmental repercussions of energy consumption affect society to varying degrees. Today, there is a revival of interest for 'clean' energy solutions with respect to the traditional, more polluting, energy sources. The boundary between these two energy categories remains difficult to established. Natural gas is a perfect example because it is considered as a clean alternative to hydrocarbons, while its use generates greenhouse gases. Taking into consideration these criteria, together with some others, in particular economical and strategic, each country must establish environmental policies in which energy taxes play a key role. This study examines the taxation of traditional types of energy (automotive fuels, fuel oil, natural gas and electricity) within the European Union. The goal is to provide an overview of environmental taxes applied to energy in Europe, prior to the application of the new directive that sets minimum rates for these energies starting in 2004

Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?

OpenAIRE

Murray, Matthew N.

1997-01-01

Argues that shifting to an indirect tax system (a national sales tax) will not necessarily reduce tax avoidance and tax evasion behavior by businesses and individuals, particularly if the tax rate is set high to maintain revenue neutrality. Lack of experience in administering a high-rate, indirect tax system precludes definitive statements regarding the likely extent of tax base erosion under a national sales tax.

Tax avoidance, tax evasion, and tax flight: Do legal differences matter?

OpenAIRE

Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris

2001-01-01

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax evasion, or tax f...

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

Science.gov (United States)

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

Science.gov (United States)

Kirchler, Erich; Wahl, Ingrid

2010-06-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

Should there be an EC carbon/energy tax?

International Nuclear Information System (INIS)

Helm, D.

1993-01-01

The European Commission has suggested that an EC-wide carbon/energy tax should be introduced to meet the Community's commitment to reduce emissions of carbon dioxide, and to bear down on criticisms of sulphur dioxide and other harmful energy externalities. The UK government to data has pursued at best an agnostic position. Although the White Paper, This Common Inheritance, (DOE, 1990) gave prominence to the use of market-based instruments in advancing environmental objectives, their use in air pollution has been limited to the tax differential on unleaded petrol, the commitment to increase petrol tax in real terms in successive budgets and the imposition of VAT on domestic fuel in a phased series of stages. (Author)

Should there be an EC carbon/energy tax

Energy Technology Data Exchange (ETDEWEB)

Helm, D. (New College, Oxford (United Kingdom))

1993-12-01

The European Commission has suggested that an EC-wide carbon/energy tax should be introduced to meet the Community's commitment to reduce emissions of carbon dioxide, and to bear down on criticisms of sulphur dioxide and other harmful energy externalities. The UK government to data has pursued at best an agnostic position. Although the White Paper, This Common Inheritance, (DOE, 1990) gave prominence to the use of market-based instruments in advancing environmental objectives, their use in air pollution has been limited to the tax differential on unleaded petrol, the commitment to increase petrol tax in real terms in successive budgets and the imposition of VAT on domestic fuel in a phased series of stages. (Author)

Fuel Handbook[Wood and other renewable fuels

Energy Technology Data Exchange (ETDEWEB)

Stroemberg, Birgitta [TPS Termiska Processer AB, Nykoeping (SE)] (ed.)

2006-03-15

This handbook on renewable fuels is intended for power and heat producers in Sweden. This fuel handbook provides, from a plant owner's perspective, a method to evaluate different fuels on the market. The fuel handbook concerns renewable fuels (but does not include household waste) that are available on the Swedish market today or fuels that have potential to be available within the next ten years. The handbook covers 26 different fuels. Analysis data, special properties, operating experiences and literature references are outlined for each fuel. [Special properties, operating experiences and literature references are not included in this English version] The handbook also contains: A proposed methodology for introduction of new fuels. A recommendation of analyses and tests to perform in order to reduce the risk of problems is presented. [The recommendation of analyses and tests is not included in the English version] A summary of relevant laws and taxes for energy production, with references to relevant documentation. [Only laws and taxes regarding EU are included] Theory and background to evaluate a fuel with respect to combustion, ash and corrosion properties and methods that can be used for such evaluations. Summary of standards, databases and handbooks on biomass fuels and other solid fuels, and links to web sites where further information about the fuels can be found. The appendices includes: A methodology for trial firing of fuels. Calculations procedures for, amongst others, heating value, flue gas composition, key number and free fall velocity [Free fall velocity is not included in the English version]. In addition, conversion routines between different units for a number of different applications are provided. Fuel analyses are presented in the appendix. (The report is a translation of parts of the report VARMEFORSK--911 published in 2005)

Reflections on the Scandinavian model: some insights into energy-related taxes in Denmark and Sweden

DEFF Research Database (Denmark)

Andersen, Mikael Skou

2015-01-01

This article describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part...... of their transition to low-carbon energy systems....

Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden

DEFF Research Database (Denmark)

Andersen, Mikael Skou

2016-01-01

This chapter describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part...... of their transition to low-carbon energy systems....

Taxes to influence energy use in road transportation in Australia

Directory of Open Access Journals (Sweden)

Pearce Prafula

2017-01-01

Full Text Available The desire to achieve a shift towards renewable energy will be difficult to achieve without a change in the energy use in road transportation in Australia. The transport sector in Australia is heavily reliant on oil and is responsible for contributing 18.1%, of Australia's annual greenhouse gas emissions. This paper examines the current Australian tax policy and its inability to make an impact on transport choices that would reduce energy use and emissions and promote alternative energy use. Some of the current taxes such as the luxury car tax can be singled out as a tax that has passed its “use-by” date. The paper explores how the Australian Government can use targeted taxation measures in order to encourage the purchase of low energy consumption and low-emission vehicles, reduce the number of registered cars on Australian roads and control the use of cars as a means of personal transportation. A comprehensive tax measure suggested in this paper is the luxury energy tax based on the premise that energy use in transportation is a luxury and should be taxed appropriately in order to curb its use and bring about a behaviour change in the choice and usage of motor vehicles.

26 CFR 48.4041-21 - Compressed natural gas (CNG).

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Compressed natural gas (CNG). 48.4041-21 Section... natural gas (CNG). (a) Delivery of CNG into the fuel supply tank of a motor vehicle or motorboat—(1) Imposition of tax. Tax is imposed on the delivery of compressed natural gas (CNG) into the fuel supply tank...

Nuclear fuels accounting interface: River Bend experience

International Nuclear Information System (INIS)

Barry, J.E.

1986-01-01

This presentation describes nuclear fuel accounting activities from the perspective of nuclear fuels management and its interfaces. Generally, Nuclear Fuels-River Bend Nuclear Group (RBNG) is involved on a day-by-day basis with nuclear fuel materials accounting in carrying out is procurement, contract administration, processing, and inventory management duties, including those associated with its special nuclear materials (SNM)-isotopics accountability oversight responsibilities as the Central Accountability Office for the River Bend Station. As much as possible, these duties are carried out in an integrated, interdependent manner. From these primary functions devolve Nuclear Fuels interfacing activities with fuel cost and tax accounting. Noting that nuclear fuel tax accounting support is of both an esoteric and intermittent nature, Nuclear Fuels-RBNG support of developments and applications associated with nuclear fuel cost accounting is stressed in this presentation

CO2 reduction in the Danish transportation sector. Working paper 3: Tax differentiation and environmental tagging

International Nuclear Information System (INIS)

1997-03-01

Tax differentiation for cars would mean a new structure of the buyer market as the decisive factor in new car price is its fuel efficiency and environmentally friendly low CO 2 emission. Reduction of fuel cost per kilometer can result in increased annual car use. On the other hand growing sales of cars in Denmark would give extra profit to the state as purchase taxation and weight-dependent tax are both extremely high. Environmental tagging can increase consumer awareness of fuel efficiency and emission control. (EG) Prepared for Trafikministeriet. 13 refs

78 FR 40829 - Proposed Collection; Comment Request for Form 720-CS

Science.gov (United States)

2013-07-08

... compliance with excise taxes on motor fuels. This joint effort has resulted in a system to track the movement... 6, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence... the administration of any internal revenue law. Generally, tax returns and tax return information are...

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.

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.

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.

Impact of a carbon tax on the Chilean economy: A computable general equilibrium analysis

International Nuclear Information System (INIS)

García Benavente, José Miguel

2016-01-01

In 2009, the government of Chile announced their official commitment to reduce national greenhouse gas emissions by 20% below a business-as-usual projection by 2020. Due to the fact that an effective way to reduce emissions is to implement a national carbon tax, the goal of this article is to quantify the value of a carbon tax that will allow the achievement of the emission reduction target and to assess its impact on the economy. The approach used in this work is to compare the economy before and after the implementation of the carbon tax by creating a static computable general equilibrium model of the Chilean economy. The model developed here disaggregates the economy in 23 industries and 23 commodities, and it uses four consumer agents (households, government, investment, and the rest of the world). By setting specific production and consumptions functions, the model can assess the variation in commodity prices, industrial production, and agent consumption, allowing a cross-sectoral analysis of the impact of the carbon tax. The benchmark of the economy, upon which the analysis is based, came from a social accounting matrix specially constructed for this model, based on the year 2010. The carbon tax was modeled as an ad valorem tax under two scenarios: tax on emissions from fossil fuels burned only by producers and tax on emissions from fossil fuels burned by producers and households. The abatement cost curve has shown that it is more cost-effective to tax only producers, rather than to tax both producers and households. This is due to the fact that when compared to the emission level observed in 2010, a 20% emission reduction will cause a loss in GDP of 2% and 2.3% respectively. Under the two scenarios, the tax value that could lead to that emission reduction is around 26 US dollars per ton of CO_2-equivalent. The most affected productive sectors are oil refinery, transport, and electricity — having a contraction between 7% and 9%. Analyzing the electricity

Process and catalysts for hydrocarbon conversion. [high antiknock motor fuel

Energy Technology Data Exchange (ETDEWEB)

1940-02-14

High anti-knock motor fuel is produced from hydrocarbons by subjecting it at an elevated temperature to contact with a calcined mixture of hydrated silica, hydrated alumina, and hydrated zirconia, substantially free from alkali metal compounds. The catalyst may be prepared by precipitating silica gel by the acidification of an aqueous solution of an alkali metal silicate, intimately mixing hydrated alumina and hydrated zirconia therewith, drying, purifying the composite to substantially remove alkali metal compounds, again drying, forming the dried material into particles, and finally calcining. The resultant conversion products may be fractionated to produce gasoline, hydrocarbon oil above gasoling boiling point range, and a gaseous fraction of olefins which are polymerized into gasoline boiling range polymers.

CNG (compressed natural gas) as fuel for the transport sector in Trinidad and Tobago

Energy Technology Data Exchange (ETDEWEB)

So`Brien, G.C.; Persad, P.; Satcunanathan, S. [University of the West Indies, St. Augustine (Trinidad)

1996-08-01

Several studies have established that Trinidad and Tobago is well positioned to consider the substitution of compressed natural gas (CNG) for gasoline or diesel in the transport sector. Consequently a programme of conversion of private motors was initiated. Despite considerable advertisement programs projecting CNG as an environmentally friendly and cheap fuel, there is not yet widespread acceptance of the technology. The reasons for this are analysed. It is recommended that the policy of CNG usage be reviewed and the emphasis be shifted to transport fleets. It is also recommended that tax credits be considered as an incentive to users. (author)

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

Welfare Analysis of an Optimal Carbon Tax in Chile

OpenAIRE

Cristian Espinosa; Jorge Fornero

2014-01-01

We analyze a dynamic stochastic general equilibrium model which includes a negative externality that arises from fossil fuels burnings. The carbon released to the atmosphere by electricity producers is the main driver of climate change. We adapt the optimal tax derived by Golosov et al. (2011) to a small open economy to force polluters to internalize their damages. The results show that the tax benefits outweigh their costs; yet welfare gains seem to be marginal under plausible parameters. We...

Assessment of environmental measures in the Dutch Tax Plan 2008

International Nuclear Information System (INIS)

2007-09-01

The environmental measures that were included in the Dutch Tax plan 2008 have been evaluated for their CO2 effects. In addition, the effects on NOx and PM10 emissions have been quantified. They are the following measures: (1) Environmental differentiation of cars Clean and efficient; (2) Adjustment of addition for private use of company cars; (3) Additional financial burden environment unfriendly fuels/energy; (4) Introduction of air passenger tax (350 million euro) (5) Shift from BPM1 to MRB2; (6) Balancing energy tax for sustainably generated electricity for small consumers; (7) Introduction of packaging tax; (8) Adjustment of the tariff of waste for shredder. The effects of measures 2,7 and 8 have not been assessed by MNP (Netherlands Environmental Assessment Agency). [mk] [nl

EuGH: Innocuousness of the nuclear fuel tax according to the European community law

International Nuclear Information System (INIS)

Anon.

2015-01-01

The tax levied on nuclear fuel in Germany does not contravene European law. This was the conclusion of the European Court of Justice (ECJ) on 4 June. The ECJ has now, for the first time, made a clear decision on the admissibility of preliminary ruling proceedings referred to the ECJ and to the domestic constitutional court in parallel: Article 267 TFEU not only entitles the domestic court but even obliges it to submit issues that are decisive for the dispute to the European Court of Justice for interpretation or a decision on the applicability of European law. Such an obligation and the issue of incompatibility with European law did not depend on whether the same provision had been submitted to the domestic court for review or not. After all, even if a provision has been declared unconstitutional under domestic law it will still remain applicable for a certain period of time.

Economic effects of using carbon taxes to reduce carbon dioxide emissions in major OECD countries. Final report

International Nuclear Information System (INIS)

1992-01-01

A tax on fossil fuels designed to obtain a 20 percent reduction in emissions of carbon dioxide by the year 2020 would lower output among major OECD nations by 1 to 3 1/2 percent. The tax required to achieve a 20% reduction in emissions of carbon dioxide by 2020 ranged from $489.4 (Sweden) per metric ton of carbon to $2,427.9 (Japan) per ton of carbon. The tax required for the U.S. was $720.6 per ton. In the U.S., a tax per $100 per ton of carbon would equate to a tax of $70.68 per short ton of coal, $11.42 per barrel of oil, $1.66 per MCF of natural gas and 0.27 per gallon of gasoline. The study is part of a multi-phase effort to gauge the economic consequences of various measures being discussed by the international community to mitigate the possibility of global climate change by limiting emissions of carbon dioxide from fossil fuel use. The study assumed that the carbon tax program would be revenue neutral in that increased revenues from the carbon tax would be offset by reductions in personal income taxes

Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum

Directory of Open Access Journals (Sweden)

Stela Aurelia Toader

2011-10-01

Full Text Available Objectives. Starting from the idea that tax equity requirements, administration costs and the tendency towards tax evasion determine the design of tax systems, it is important to identify a satisfactory efficiency/equity deal in order to build a tax system as close to optimum requirements as possible. Prior Work Previous studies proved that an optimum tax system is that through which it will be collected a level of tax revenues which will satisfy budgetary demands, while losing only a minimum ‘amount’ of welfare. In what degree the Romanian tax system meets these requirements? Approach We envisage analyzing the possibilities of improving Romanian tax system as to come nearest to optimum requirements. Results We can conclude fiscal system can uphold important improvements in what assuring tax equity is concerned, resulting in raising the degree of free conformation in the field of tax payment and, implicitly, the degree of tax efficiency. Implications Knowing to what extent it can be acted upon in the direction of finding that satisfactory efficiency/equity deal may allow oneself to identify the blueprint of a tax system in which the loss of welfare is kept down to minimum. Value For the Romanian institutions empowered to impose taxes, the knowledge of the possibilities of making the tax system more efficient can be important while aiming at reducing the level of evasion phenomenon.

Carbon and energy taxes in a small and open country

Directory of Open Access Journals (Sweden)

S. Solaymani

2017-12-01

Full Text Available Malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top CO2-emitting countries in the ASEAN region. Therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable general equilibrium model. Since the whole of the government revenue from these tax policies is transferred to all household and labor types through two schemes, a lump sum tax, and a labor tax, respectively, it is assumed that there is revenue neutrality in the model for the government. The findings from simulated scenarios indicate that the carbon tax policy is the more efficient policy for reducing CO2 emission, in both transferring schemes, while its impact on macroeconomic variables is almost lower than the equivalent energy tax. The carbon tax is more effective than the energy tax for Malaysia to achieve 40% carbon reduction target in comparison with its 2005 level. The carbon tax, compared to the energy tax, also leads to more decrease in consumption of fossil fuels. The carbon tax policy, in comparison with the energy tax, due to revenue recycling causes much more increase in the welfare of rural and urban households in Malaysia, especially the welfare of rural (lower income households.

Economy wide emission impacts of carbon and energy tax in electricity supply industry: A case study on Sri Lanka

International Nuclear Information System (INIS)

Siriwardena, K.; Wijayatunga, P.D.C.; Fernando, W.J.L.S.; Shrestha, R.M.; Attalage, R.A.

2007-01-01

This paper presents the results and analysis of a study conducted with the objective of investigating the impact on economy wide emissions due to carbon and energy taxes levied within the electricity generation sector of Sri Lanka. This exercise is mainly based on the input-output table developed by the national planning department. An input-output decomposition technique is used to analyze four types of effects that contribute to the overall reduction in equivalent carbon, NO x and SO 2 emissions. These four effects are: fuel mix effect (i.e. the change in emissions due to variation I fuel mix), structural effect (i.e. change in emissions due to changes in technological coefficients with taxes compared to that without taxes), final demand effect (i.e. the change in emissions associated with changes in final demand) and joint effect (i.e. the interactive effect between or among the fuel mix, structural and final demand effects). The polluting fuel sources and low energy efficiency generation technologies are less preferred under these tax regimes. Of the four effects, a change in fuel mix in thermal electricity generation and a change final demand for electricity were found to be the main contributors in achieving economy wide emission reductions. It was found in the analysis that a minimum of US$ 50/tC tax or US$ 1.0/MBtu of energy tax is required to have a significant impact on economy wide emissions in the Sri Lankan context. This translates into an overall increase in electricity generation cost of approximately USCts 0.9 kW -1 h -1 and USCts 0.6 kW -1 h -1 under the carbon and energy tax regimes, respectively. The reduction in emissions is also strongly coupled with the value of the price elasticity of electricity

S.790: This Act may be cited as the Motor Fuel Consumer Protection Act of 1991, introduced in the Senate of the United States, One Hundred Second Congress, First Session, April 9, 1991

International Nuclear Information System (INIS)

Anon.

1991-01-01

This bill would amend the antitrust laws in order to preserve and promote wholesale and retail competition in the retail gasoline market. The bill describes limits on the ownership and operation of service stations. The main provision is the it shall be unlawful for any producer or refiner to require any retail motor fuel dealer to purchase more than 70% of the monthly retail sales of motor fuel from such refiner or producer. Motor fuel refers to gasoline, diesel fuel, alcohol, or any mixture of these sold for use in automobiles and related vehicles

75 FR 11637 - Proposed Collection; Comment Request for Form 720-TO

Science.gov (United States)

2010-03-11

... compliance with excise taxes on motor fuels. This joint effect has resulted in a system to track the movement... the administration of any internal revenue law. Generally, tax returns and tax return information are... capital or start-up costs and costs of operation, maintenance, and purchase of services to provide...

75 FR 11633 - Proposed Collection; Comment Request for Form 720-CS

Science.gov (United States)

2010-03-11

... compliance with excise taxes on motor fuels. This joint effort has resulted in a system to track the movement... material in the administration of any internal revenue law. Generally, tax returns and tax return... (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of...

High Power Density Motors

Science.gov (United States)

Kascak, Daniel J.

2004-01-01

With the growing concerns of global warming, the need for pollution-free vehicles is ever increasing. Pollution-free flight is one of NASA's goals for the 21" Century. , One method of approaching that goal is hydrogen-fueled aircraft that use fuel cells or turbo- generators to develop electric power that can drive electric motors that turn the aircraft's propulsive fans or propellers. Hydrogen fuel would likely be carried as a liquid, stored in tanks at its boiling point of 20.5 K (-422.5 F). Conventional electric motors, however, are far too heavy (for a given horsepower) to use on aircraft. Fortunately the liquid hydrogen fuel can provide essentially free refrigeration that can be used to cool the windings of motors before the hydrogen is used for fuel. Either High Temperature Superconductors (HTS) or high purity metals such as copper or aluminum may be used in the motor windings. Superconductors have essentially zero electrical resistance to steady current. The electrical resistance of high purity aluminum or copper near liquid hydrogen temperature can be l/lOO* or less of the room temperature resistance. These conductors could provide higher motor efficiency than normal room-temperature motors achieve. But much more importantly, these conductors can carry ten to a hundred times more current than copper conductors do in normal motors operating at room temperature. This is a consequence of the low electrical resistance and of good heat transfer coefficients in boiling LH2. Thus the conductors can produce higher magnetic field strengths and consequently higher motor torque and power. Designs, analysis and actual cryogenic motor tests show that such cryogenic motors could produce three or more times as much power per unit weight as turbine engines can, whereas conventional motors produce only 1/5 as much power per weight as turbine engines. This summer work has been done with Litz wire to maximize the current density. The current is limited by the amount of heat it

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.

Ethanol as a fuel for road transportation. Main report; Contribution to IEA Implementing Agreement on Advanced Motor Fuels

Energy Technology Data Exchange (ETDEWEB)

Larsen, Ulrik; Johansen, T.; Schramm, J.

2009-05-15

Bioethanol as a motor fuel in the transportation sector, mainly for road transportation, has been subject to many studies and much discussion. Furthermore, the topic involves not only the application and engine technical aspects, but also the understanding of the entire life cycle of the fuel, well-to-wheels, including economical, environmental, and social aspects. It is not, however, the aim of this report to assess every single one of these aspects. The present report aims to address the technical potential and problems as well as the central issues related to the general application of bioethanol as an energy carrier in the near future. In discussions of the advantages and drawbacks of ethanol, the type of application is important. Generalization is not possible, because ethanol can be used in many forms. Furthermore, a wide range of ethanol/gasoline blends has not yet been investigated sufficiently. The most favorable type of application is determined by infrastructural factors, especially vehicle fleet configuration. From a technical point of view, optimal usage involves a high degree of water content in the ethanol, and this excludes low-percentage-ethanol fuels. The benefits seem strongly related to the amount of ethanol in a given blend, that is, the more the better. Both engine efficiencies and emissions improve with more ethanol in the fuel. Wet ethanol constitutes an even cleaner fuel in both the production and application phases. In summary, ethanol application has many possibilities, but with each type of application comes a set of challenges. Nevertheless, technical solutions for each challenge are available. (ln)

Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden

DEFF Research Database (Denmark)

Andersen, Mikael Skou

2017-01-01

This article describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part...... of their transition to low-carbon energy systems. (Reprint from European Taxation 55(6) 235–44)....

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...

TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

OpenAIRE

Dr.Sc. Skender Ahmeti; Dr.Sc. Muhamet Aliu; MSc. Alban Elshani; Yllka Ahmeti

2014-01-01

This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits o...

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...

The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax

OpenAIRE

Feller, Anna; Schanz, Deborah

2014-01-01

The question of why some companies pay more taxes than others is a widely investigated topic of interest. One of the famous suspect explanations is a phenomenon called tax avoidance. We develop a holistic theoretical concept of influences on corporate tax planning through a series of 19 in-depth German tax expert interviews. Our findings show that three distinct hurdles in the tax planning process can explain different levels of tax expense across companies. Those three hurdles are which tax ...

A choice experiment on fuel taxation and earmarking in Norway

Energy Technology Data Exchange (ETDEWEB)

Saelen, Haakon; Kallbekken, Steffen

2010-07-01

Pigouvian taxes are efficient - but unpopular among voters. Earmarking of revenues has been widely reported to increase support for taxes, but this practice represents a deviation from optimal policy design. This trade-off between efficiency and political feasibility is the inspiration for this paper's attempt to quantify the effect of earmarking on voter support for fuel tax rises. Another aim of the paper is to investigate why earmarking increases support. The study estimates models of voter preferences for fuel taxes based on data are collected through a choice experiment conducted on a sample of 1177 respondents representative of the Norwegian voter population, and fitted using logistic regression models. The results show that earmarking the revenues for environmental measures has a substantial effect on voter support for fuel tax increases, garnering a majority for increases of up to 20 per cent above present levels. Earmarking the additional revenue for income redistribution does not result in a majority for any increase. Further analysis indicates that a prime reason why earmarking for environmental measures is popular is that it increases the perceived environmental effectiveness of the tax, and hence its legitimacy as an environmental rather than a fiscal policy. (Author)

Does More Progressive Tax Make Tax Discipline Weaker?

OpenAIRE

Tatiana Damjanovic

2005-01-01

This paper investigates the relationship between the disparity in tax base and tax collection. I address the tax collection problem with traditional industrial organization approach. Thus, I model the "tax minimization" industry where the supplier helps taxpayers to avoid their tax liability. I find that lower income inequality as well as a less progressive tax code may result in a smaller number of tax payers committing to their tax duties. Finally, I question the reduction in the highest ta...

Efficient use of green taxes in the CHP sector

International Nuclear Information System (INIS)

Skovsgaard Nielsen, L.; Mognesen, Martin Frank; Pade, L.L.

2007-06-01

Since 1977 green taxes have been used in the Danish power and heat sector. Green taxes principally assure an efficient, market-based reduction of pollution by reducing the energy consumption or increasing the share of renewable energy in power and heat production. This report takes its point of departure in four potential barriers which prevent a marketbased, cost-effective increase of the proportion of renewable energy in power and heat production. We primarily concentrate on three policy measures. 5. green and lessgreen taxes; 6. mandatory combined heat and power production; 7. fuel restrictions. Furthermore, we analyse a fourth characteristic in the law: 8. high transactions costs connected to the enlargement of renewable energy. The purpose of the report is to describe how the four potential barriers contradict the theoretically efficient application of green taxes in the power and heat sector. We do this: 1) by clarifying how legislation in the power and heat sector affects the extension of renewable energy; and 2) by evaluating the theoretically efficient application of green taxes in the power and heat sector in relation to legislation. (au)

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

Do tax incentives affect households' adoption of ‘green’ cars? A panel study of the Stockholm congestion tax

International Nuclear Information System (INIS)

Mannberg, Andrea; Jansson, Johan; Pettersson, Thomas; Brännlund, Runar; Lindgren, Urban

2014-01-01

Policymakers have made several attempts to introduce local and national policies to reduce CO 2 emissions and stimulate the consumer adoption of alternative fuel vehicles (ethanol/E85 cars). The purpose of this paper is to analyze how a local policy measure impacts the composition of the car fleet over time. More specifically, we take advantage of the natural experiment setting caused by the introduction of the Stockholm congestion tax (2006) to analyze how the tax affected purchases of ethanol cars that were exempted from the tax. To estimate effects, we employ a Difference-in-differences methodology. By using a comprehensive database of the car fleet and car owners, sociodemographic and geographic factors are analyzed, which is unique in the existing literature. Our results suggest that the congestion tax had a significant impact on ethanol car purchases although the effect fades away over time. Furthermore, there is a positive relationship between the level of education and ethanol car purchases. Previous adoption of an ethanol car is found to be the strongest predictor of ethanol car purchases. Finally, data indicate that Stockholmers substantially increased purchases of ethanol cars half a year before the introduction of the congestion tax, which we refer to as an anticipation effect. - Highlights: • Uses a database of car owners to analyze impacts of a congestion tax on car fleet. • Results show that the tax had a significant effect on ethanol car purchases. • Prior ownership of ethanol car and education correlates with ethanol car purchases

How alternative are alternative fuels?

OpenAIRE

Soffritti, Tiziana; Danielis, Romeo

1998-01-01

Could alternative fuel vehicles contribute to a substantial reduction of air pollution? Is there a market for alternative fuel vehicles? Could a market be created via a pollution tax? The article answers these questions on the basis of the available estimates.

Alternative Fuels Data Center: South Dakota Transportation Data for

Science.gov (United States)

Grants Ethanol and Methanol Tax Liquefied Natural Gas (LNG) Tax Biofuel Franchising Contract Regulations Natural Gas Transportation Fuel Consumption Source: State Energy Data System based on beta data converted

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

Directory of Open Access Journals (Sweden)

Warsono

2017-09-01

Full Text Available The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management.

Potential effects of emission taxes on CO2 emissions in the OECD and LDCs

International Nuclear Information System (INIS)

Messner, S.; Strubegger, M.

1991-01-01

A set of existing optimization models, which represent the energy systems of the OECD and LDCs (less developed countries excluding centrally planned economies) with a time horizon to 2020, has been applied to derive first-order estimates of the techno-economic potential for emission reduction. The driving force for the introduction of reduction measures is a scheme of taxes levied on the emission of six pollutants, including the greenhouse gases CO 2 and methane. The tax levels introduced are based on taxes discussed by the Swedish government: they are the break-even point to test which measures are cost-effective and which emission levels can be reached at these costs. The regional models include the following alternatives: (i) reduction of final energy demand by supplying the requested services by other means (i.e., conservation); (ii) substitution of new fuels for polluting fuels; (iii) introduction of clean technologies for the same purposes; (iv) additions of pollution-reduction technologies. Alternative scenarios with emission taxes are compared with a base scenario without taxes related to pollutant emissions. The results indicate that an increase in CO 2 emissions in the OECD and LDC regions of 47% over the next 30 yr in the base scenario would be changed to stable levels to 2010 by tax-induced measures. Thereafter, energy-consumption growth in the LDCs reverses this trend. (author)

TAX OPTIMIZATION, TAX AVOIDANCE OR TAX EVASION? CONTRIBUTIONS TO THE OFFSHORE COMPANIES’ LEGAL BACKGROUND

OpenAIRE

Eva ERDÕS

2010-01-01

Is it a legal or illegal activity to give money to establish offshore firms? What is the offshore practice is it a method of tax optimization, tax minimization or is it a harmful activity, which means tax avoidance or tax evasion. This question is very important in the European Union’s tax law system, because the EU tax law is against the harmful tax competition. Some member states’ legal system is permitted to use offshore companies’ rules, but in the European Union it is prohibited to estab...

Spotřební a ekologické daně

OpenAIRE

Křížová, Helena

2009-01-01

Diplomová práce Spotřební a ekologické daně 94 Excise duties (diploma work) SUMMARY Excise duties are indirect taxes on the consumption or the use of certain products. In contrast to value added tax, they are mainly specific taxes, i.e. expressed as a monetary amount per quantity of the product. The most commonly applied excise duties are those on alcoholic beverages, manufactured tobacco products and energy products (motor fuels and heating fuels, such as petrol and gasoline, electrici...

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...

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.

An ecological tax reform in Germany

International Nuclear Information System (INIS)

Bakker, L.; Bleijenberg, A.N.

1992-01-01

This study, being a part of the large research program 'External Effects of Energy Procurement' and coordinated by PROGNOS, concerns the distributional and macro-economic effects of the internalization of the external effects of the energy supply by means of an ecological tax reform. The PROGNOS study is focused on the costs and effects of energy production, procurement and consumption (in Germany), that are not taken care of by the market. Here a rough estimate is given of the macro-economic consequence and the distributional effects for the industrial sector and households in (West) Germany of an energy tax of which the revenues are 'reinjected' into the economy, mainly by lowering the financial burden on labour. First a description is given of the starting points of the study and the form of the energy tax. Subsequently attention is paid to the macro-economic effects, the sectoral effects, and the effects on the distribution of incomes for households. The model calculations for Western Germany and the Netherlands confirm the expectation that an ecological tax reform leads to the combined realization of employment and environmental objectives. Shifts in the sectoral structure may occur. Energy intensive branches of industry will have to give up a part of their market share in favour of labour-intensive sectors. The results also illustrate that there are several possibilities to prevent a change in the collective burden of regular expenses as a result of a tax or levy on energy, and that the effects of a fuel tax on the income distribution can be corrected. 5 figs., 19 tabs., 5 apps., 15 refs

40 CFR 600.206-93 - Calculation and use of fuel economy values for gasoline-fueled, diesel-fueled, electric, alcohol...

Science.gov (United States)

2010-07-01

... EMISSIONS OF MOTOR VEHICLES Fuel Economy Regulations for 1977 and Later Model Year Automobiles-Procedures... equivalent petroleum-based fuel economy value exists for an electric vehicle configuration, all values for... values for gasoline-fueled, diesel-fueled, electric, alcohol-fueled, natural gas-fueled, alcohol dual...

THE TAX CONTROL AS A COMPONENT OF TAX ADMINISTRATION

Directory of Open Access Journals (Sweden)

Olga Zhuk

2017-03-01

Full Text Available In the article the features of tax control in the system of taxes administration were investigated. The basic approaches to the determination of tax control were defined. Principles of tax control that must be kept were defined and it will ensure efficiency and effectiveness of tax control. Basic forms of tax control were characterized. An advantages of horizontal monitoring that is one of the form of tax controls were directed. Key words: tax control, tax control forms, horizontal monitoring, documentaries, desk and actual checks.

Bureaucratic Tax-Seeking: The Danish Waste Tax

OpenAIRE

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2000-01-01

Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named 'troop leader') is needed in the budget process to prevent over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as e...

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

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.

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…

Carbon tax effects on the poor: a SAM-based approach

Science.gov (United States)

Chapa, Joana; Ortega, Araceli

2017-09-01

A SAM-based price model for Mexico is developed in order to assess the effects of the carbon tax, which was part of the fiscal reform approved in 2014. The model is formulated based on a social accounting matrix (SAM) that distinguishes households by the official poverty condition and geographical area. The main results are that the sector that includes coke, refined petroleum and nuclear fuel shows the highest price increase due to the direct impact of the carbon tax; in addition, air transport and inland transport are the most affected sectors, in an indirect manner, because both employ inputs from the former sector. Also, it is found that welfare diminishes more in the rural strata than in the urban one. In the urban area, the carbon tax is regressive: the negative impact of carbon tax on family welfare is greater on the poorest families.

40 CFR 80.583 - What alternative sampling and testing requirements apply to importers who transport motor vehicle...

Science.gov (United States)

2010-07-01

... requirements apply to importers who transport motor vehicle diesel fuel, NRLM diesel fuel, or ECA marine fuel... (CONTINUED) AIR PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel... alternative sampling and testing requirements apply to importers who transport motor vehicle diesel fuel, NRLM...

Bureaucratic Tax-Seeking: The Danish Waste Tax

DEFF Research Database (Denmark)

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2000-01-01

Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named 'troop leader') is needed in the budget process to prevent...... over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as environmental pollution. We suggest that this situation leads to over-taxation for two reasons. First......, the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Second, budget maximization leads to overwhelming fiscal pressure because bureaucracies are competing about resources just like fishermen or hunters (here named 'bureaucratic tax-seeking'). Taxing...

40 CFR 80.602 - What records must be kept by entities in the NRLM diesel fuel, ECA marine fuel, and diesel fuel...

Science.gov (United States)

2010-07-01

... (CONTINUED) AIR PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA Marine Fuel Recordkeeping and Reporting Requirements... in the NRLM diesel fuel, ECA marine fuel, and diesel fuel additive production, importation, and...

Globalization, Tax Competition and Tax Burden İn Turkey

Directory of Open Access Journals (Sweden)

Veli KARGI

2016-07-01

Full Text Available 1990’s world was quite different from the world of 1950’s. Especially in the last twenty years, the increasing involvement of Japan in the world economy since the 1990s, in addition to the dominance of globalization and market economy throughout the world, the rapid spread of information resulting from the developments in IT-technology and the international competition emerging in the field of technology have all led to some significant developments in the world economy. Reduction of high mobility income and corporate tax rates due to tax competition may cause an unjust distribution of the tax burden. The fact that indirect taxation constitutes about 70% of the tax revenues obtained in Turkey can be taken as an indication of the unfairness in the distribution of tax burden in Turkey. In this study, following a definition of globalization and tax competition, classification of tax competition, reasons for increasing tax competition, benefits and losses of tax competition are explained, and changes introduced by various countries in their tax systems due to tax competition, the distribution of tax burden resulting from tax competition in Turkey and the effectiveness of the new income tax law in Turkey in terms of tax competition are analyzed.

The Impacts of Environmental Tax in China: A Dynamic Recursive Multi-Sector CGE Model

Directory of Open Access Journals (Sweden)

Bowen Xiao

2015-07-01

Full Text Available In recent years, the accumulated environmental problems resulting from excessive usage of fossil fuels have gradually loomed. Thus, an environmental tax, as an important policy tool, has been put on the agenda in China. In this paper, a dynamic recursive multi-sector Computable General Equilibrium (CGE model is applied to explore the impacts of the environmental tax on China’s economy. To comprehensively analyze the impacts, we introduce four kinds of typical contaminants and set two kinds of scenarios: different tax rates and different tax refunds. The results show that the environmental tax is conducive to environmental improvement, but the economic variables are adversely affected, for example, the loss of GDP at the low level tax rate is 0.46%. In order to offset the negative impacts, we presume the government refunds the tax. The results show that this can indeed relieve the negative effects. When the government refunds the production tax and corporate income tax, 0.49% and 0.34% of GDP is relieved by respectively. This paper provides a comprehensive analysis of the implementation of the environmental tax in China and lays a solid foundation for the introduction of the environmental tax.

Public willingness to pay for a US carbon tax and preferences for spending the revenue

Science.gov (United States)

Kotchen, Matthew J.; Turk, Zachary M.; Leiserowitz, Anthony A.

2017-09-01

We provide evidence from a nationally representative survey on Americans’ willingness to pay (WTP) for a carbon tax, and public preferences for how potential carbon-tax revenue should be spent. The average WTP for a tax on fossil fuels that increases household energy bills is US177 per year. This translates into an average WTP of 14% more on average for households across the United States, where energy costs differ significantly across states. Regarding the tax revenues, Americans are most in support of using the money to invest in clean energy and infrastructure. There is relatively less support for reducing income or payroll taxes, returning dividends to households, and other expenditure categories. Finally, Americans support using the tax revenues to assist displaced workers in the coal industry enough to compensate each miner nearly US146 000 upon passage of a carbon tax.

TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

Directory of Open Access Journals (Sweden)

Dr.Sc. Skender Ahmeti

2014-02-01

Full Text Available This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1 the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2 case study PTK; how much effective tax and tax on extra profit has it paid (3 the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

Capital Income Tax Coordination and the Income Tax Mix

DEFF Research Database (Denmark)

Huizinga, Harry; Nielsen, Søren Bo

2005-01-01

in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87......Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...

40 CFR 80.608 - What requirements apply to diesel fuel and ECA marine fuel for use in the Territories?

Science.gov (United States)

2010-07-01

... Motor Vehicle Diesel Fuel; Nonroad, Locomotive, and Marine Diesel Fuel; and ECA Marine Fuel Exemptions... sulfur standards of § 80.520(a)(1) and (c) related to motor vehicle diesel fuel, of § 80.510(a), (b), and... 40 Protection of Environment 16 2010-07-01 2010-07-01 false What requirements apply to diesel fuel...

Valuation of the impacts from road traffic fuels

Energy Technology Data Exchange (ETDEWEB)

Otterstroem, T. [Ekono Energy Ltd, Espoo (Finland)

1995-12-31

Energy Ltd. participated in 1993 in the MOBILE research programme of the Ministry of Trade and Industry (MTI) by carrying out the project `Valuation of the impacts of road traffic fuels emissions`. The project was financed by the MTI, Ekono Energy Ltd and Neste Oy. The aim of the project was to assess the external costs of Finnish road traffic, which are incurred by the environmental effects of fuel related emissions (motor petrol and diesel fuel). To this end, the survey studied the environmental impacts of emissions on people and the environment locally, nationally and globally. The main target was to develop a method for calculating the economic value of these effects. The method has been applied to road traffic emissions in 1990 and emission forecasts for 2000. The valuation calculations made should be regarded as indicative examples. The article presents a possible way of assessing the cost of effects. This kind of review indicates the cost of impacts compared with the cost of reducing emissions. It also indicates the way in which environmental taxes could be developed and reveals those impacts which should be researched and the impacts and emissions components the restricting of which should be enhanced. (author)

Valuation of the impacts from road traffic fuels

Energy Technology Data Exchange (ETDEWEB)

Otterstroem, T [Ekono Energy Ltd, Espoo (Finland)

1996-12-31

Energy Ltd. participated in 1993 in the MOBILE research programme of the Ministry of Trade and Industry (MTI) by carrying out the project `Valuation of the impacts of road traffic fuels emissions`. The project was financed by the MTI, Ekono Energy Ltd and Neste Oy. The aim of the project was to assess the external costs of Finnish road traffic, which are incurred by the environmental effects of fuel related emissions (motor petrol and diesel fuel). To this end, the survey studied the environmental impacts of emissions on people and the environment locally, nationally and globally. The main target was to develop a method for calculating the economic value of these effects. The method has been applied to road traffic emissions in 1990 and emission forecasts for 2000. The valuation calculations made should be regarded as indicative examples. The article presents a possible way of assessing the cost of effects. This kind of review indicates the cost of impacts compared with the cost of reducing emissions. It also indicates the way in which environmental taxes could be developed and reveals those impacts which should be researched and the impacts and emissions components the restricting of which should be enhanced. (author)

Taxes on waste today - and in the future

International Nuclear Information System (INIS)

2002-01-01

On 1 January 2000 a tax was introduced on waste disposed in landfill sites. The tax rate was set at SEK 250 per tonne of waste and was raised to SEK 288 per tonne on 1 January 2002. The purpose of the tax is to increase the economic incentives to use waste treatment methods that are preferable from environmental and natural resources perspectives. The evaluation comes to the conclusion that, on the whole, the waste tax functions in the manner expected. One year after the introduction of the tax there has been a reduction of approximately 300 k tonnes, which is about 6 per cent of the quantity of waste brought to taxable landfill sites in the year before the tax was introduced. In the same period, increased quantities of material have been recycled and more energy recovered from waste. Since the tax on waste is based on weight, there have been particularly striking reductions in the landfill disposal of heavy materials that can be used as filling and construction material. Energy taxation and waste tax have had the combined effect of making it possible to keep waste reception charges lower at waste incineration plants than at landfill sites. The extension of district heating networks provides a market outlet for virtually all the heat generated by waste incineration. The ban on landfill of sorted combustible waste, which has been in force since 1 January 2002, has great significance for the investments that are now being made in an expansion of incineration capacity. This is also true for biological treatment of waste, which has often received support via local investment programmes. The waste tax can also be expected to reinforce the effect of the landfill ban on organic waste that is due to be introduced on 1 January 2005. Waste tax is charged on landfilling of ash from incineration. This also applies to ash from the burning of biofuels. In the spring of 2001, the National Board of Forestry issued recommendations for extraction of forest fuels and compensatory

Alcohol-fueled vehicles: An alternative fuels vehicle, emissions, and refueling infrastructure technology assessment

Energy Technology Data Exchange (ETDEWEB)

McCoy, G.A.; Kerstetter, J.; Lyons, J.K. [and others

1993-06-01

Interest in alternative motor vehicle fuels has grown tremendously over the last few years. The 1990 Clean Air Act Amendments, the National Energy Policy Act of 1992 and the California Clean Air Act are primarily responsible for this resurgence and have spurred both the motor fuels and vehicle manufacturing industries into action. For the first time, all three U.S. auto manufacturers are offering alternative fuel vehicles to the motoring public. At the same time, a small but growing alternative fuels refueling infrastructure is beginning to develop across the country. Although the recent growth in alternative motor fuels use is impressive, their market niche is still being defined. Environmental regulations, a key driver behind alternative fuel use, is forcing both car makers and the petroleum industry to clean up their products. As a result, alternative fuels no longer have a lock on the clean air market and will have to compete with conventional vehicles in meeting stringent future vehicle emission standards. The development of cleaner burning gasoline powered vehicles has signaled a shift in the marketing of alternative fuels. While they will continue to play a major part in the clean vehicle market, alternative fuels are increasingly recognized as a means to reduce oil imports. This new role is clearly defined in the National Energy Policy Act of 1992. The Act identifies alternative fuels as a key strategy for reducing imports of foreign oil and mandates their use for federal and state fleets, while reserving the right to require private and municipal fleet use as well.

A Study of Japanese Consumption Tax System : Mainly on Multiple Tax Rates and Input Tax Credit Methods

OpenAIRE

栗原, 克文

2007-01-01

One of the most important discussions on Japanese tax system reform includes how consumption tax (Value-added tax) system ought to be. Facing issues like depopulation, aging society and large budget deficit, consumption tax can be an effective source of revenue to secure social security. This article mainly focuses on multiple tax rates and input tax credit methods of Japanese consumption tax system. Because of regressive nature of consumption tax, tax rate reduction, exemption on foodstuffs ...

40 CFR 80.512 - May an importer treat diesel fuel as blendstock?

Science.gov (United States)

2010-07-01

... PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive... fuel under §§ 80.593, 80.601, and 80.604. (4) If previously designated motor vehicle diesel fuel having... redesignate all the diesel fuel as 500 ppm sulfur motor vehicle diesel fuel for purposes of the temporary...

Different Tax Systems among Nations and International Tax Avoidance

OpenAIRE

栗原, 克文

2008-01-01

As economic globalization proceeds, tax policies of one nation influence others more and greater pressures are imposed on tax systems and tax administrations．The possibility of tax avoidance will expand if cross-border transactions are abused．Specifically, tax system differentials among countries increase the opportunity for tax avoidance．Under some tax avoidance schemes, foreign entities which have no or little economic substance are used to create artificial losses, so that they can minimiz...

Production of alcohols and other oxygenates from fossil fuels and renewables : final report for IEA Alternative Motor Fuels Agreement Program of research and development on alternative motor fuels, Annex 4/Phase 2

Energy Technology Data Exchange (ETDEWEB)

Vancea, L. (comp.) [Natural Resources Canada, Ottawa, ON (Canada)

1995-07-01

The objective of the International Energy Agency's (IEA's) Alternative Motor Fuels Agreement Program was to exchange information on the production of alcohols and other oxygenates between 6 participating countries including Canada, Italy, Japan, New Zealand, Sweden and the United States. Various production methods were reviewed in an effort to identify potential areas of cooperative research programs. The original scope was to examine the production of alcohols and other oxygenates from fossil fuels only, but some participants examined their production from renewables. This report provided a brief description of the Annex and the list of participants. It presented the Operating Agent's Report and contained a summary of the contributions submitted by participating countries by topic. In Canada, Iogen of Ottawa, Ontario has conducted a study on the energy, carbon and economic budgets estimated for wheat grain, corn grain, wheat straw, and switchgrass. Iogen has developed a process for fermenting wheat straw and switchgrass into ethanol. Most research has focused on enzymatic hydrolysis processes because of the low yields inherent in dilute acid hydrolysis processes. Enzymes hydrolyze the cellulose to glucose without producing any degradation products, thereby yielding high quantity products with no toxicity. Future bioethanol production will probably be cellulosic-based rather than grain-based. refs., tabs., figs.

Production of alcohols and other oxygenates from fossil fuels and renewables : final report for IEA Alternative Motor Fuels Agreement Program of research and development on alternative motor fuels, Annex 4/Phase 2

Energy Technology Data Exchange (ETDEWEB)

Vancea, L [Natural Resources Canada, Ottawa, ON (Canada)

1995-07-01

The objective of the International Energy Agency's (IEA's) Alternative Motor Fuels Agreement Program was to exchange information on the production of alcohols and other oxygenates between 6 participating countries including Canada, Italy, Japan, New Zealand, Sweden and the United States. Various production methods were reviewed in an effort to identify potential areas of cooperative research programs. The original scope was to examine the production of alcohols and other oxygenates from fossil fuels only, but some participants examined their production from renewables. This report provided a brief description of the Annex and the list of participants. It presented the Operating Agent's Report and contained a summary of the contributions submitted by participating countries by topic. In Canada, Iogen of Ottawa, Ontario has conducted a study on the energy, carbon and economic budgets estimated for wheat grain, corn grain, wheat straw, and switchgrass. Iogen has developed a process for fermenting wheat straw and switchgrass into ethanol. Most research has focused on enzymatic hydrolysis processes because of the low yields inherent in dilute acid hydrolysis processes. Enzymes hydrolyze the cellulose to glucose without producing any degradation products, thereby yielding high quantity products with no toxicity. Future bioethanol production will probably be cellulosic-based rather than grain-based. refs., tabs., figs.

New tax law hobbles tax-exempt hospitals.

Science.gov (United States)

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

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...

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

On the structural tax reform that is needed in Colombia. Reflections and proposals

Directory of Open Access Journals (Sweden)

Jorge Espitia

2017-05-01

Full Text Available This article examines the characteristics of an equitable and structural tax reform. Taxation does not only determine revenue, but it also affects the productive apparatus and equitability. In Colombia, tax pressure is very low and resources are insufficient to provide essential public goods. The duty system should contribute to the consolidation of a “new economy”, as it is called by the government, which boosts industry, agriculture, and tourism, and which is less dependent on fossil fuels. Taxes should favor equitability, and so direct taxation should increase in a progressive manner, with a rate which rises as income increases. The recently passed tax reform improves revenue, but favor neither the new economy nor equitability, since it gave too much weight to V.A.T. and very little weight to income or wealth tax.

40 CFR 80.535 - How are NRLM diesel fuel credits generated?

Science.gov (United States)

2010-07-01

... PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel; Nonroad, Locomotive... the standards of § 80.510(a) or (b). V520 = The total volume of motor vehicle diesel fuel produced or... generated by both a foreign refiner and by an importer for the same motor vehicle diesel fuel. (iii) Credits...

Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms

OpenAIRE

Miyazaki, Takeshi; Kitamura, Yukinobu

2014-01-01

The primary objective of this paper is to examine how and to what extent changes in income tax rates and income tax deductions affect income inequality from longitudinal perspectives, by using microdata from Japanese individuals and households. The findings of this paper could shed light on the effects of tax rates and tax deduction on tax progressivity. First, redistributive effects of the Japanese income tax are likely to decline for the period 1984-2009. Second, the income tax reforms, i.e...

Excise Tax Avoidance: The Case of State Cigarette Taxes

Science.gov (United States)

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

Excise tax avoidance: the case of state cigarette taxes.

Science.gov (United States)

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?

OpenAIRE

James Alm

2014-01-01

"Aggressive tax planning" (ATP) is typically characterized as a tax scheme that reduces the effective tax rate of a particular type of income to a level below the one sought by fiscal policy for this income. One motivation often suggested for its use is the uncertainty in tax liabilities introduced by a complicated and ever changing tax system. In this paper, I examine the impact of an uncertainty on the use of such tax schemes; by implication, I also examine how a simpler and more stable tax...

Dividends and Taxes: Evidence on Tax-Reduction Strategies.

OpenAIRE

Chaplinsky, Susan; Seyhun, H Nejat

1990-01-01

This article investigates two aspects of dividend tax avoidance not addressed by prior research. First, it examines the aggregate dividend tax savings provided to individuals through tax-exempt and tax-deferred accumulators. Using the Internal Revenue Service Individual Income Tax Model, it then proceeds to determine whether specific provisions of the Internal Revenue Code, such as the preferential treatment of capital gains, the investment-interest limitation, and the $100 dividend exclusion...

New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits

Directory of Open Access Journals (Sweden)

Ozge Onkan

2016-07-01

Full Text Available In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.

Effect of energy taxation on fuel choice and emissions (Energiaverojen vaikutus polttoainevalintoihin ja paeaestoeihin). Research notes

International Nuclear Information System (INIS)

Leino, P.; Kosunen, P.; Rauhamaeki, J.

1997-05-01

The aim of the project was to study how various tax models for power plant fuels affect the fuel consumption and emissions of particles, sulphur dioxide (SO 2 ), nitrogen oxide (NOx) and carbon dioxide (CO 2 ). First, the development of Finnish energy taxation is discussed, followed by a survey of the energy production structure for 1994. For this purpose, it was necessary to prepare a large boiler database, which covers about 95% of the fuel consumption of Finnish energy production. The boiler database was used to calculate the emissions of particles, SO 2 , NOx and CO 2 in 1994. The year 2010 selected under review is the year by which the Ministry of Trade and Industry has prepared their primary energy consumption estimates. Four different alternatives were studied as future tax models. In the first alternative taxation would be as it in years 1995--1996 and in the second alternative taxation would be as 1 January 1997. In the third alternative the Finnish application of EU taxes would be in force in full, i.e., the tax on heavy fuel oil would be 10 US dollars a barrel. In the fourth alternative there would be no taxes on fuels

CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

OpenAIRE

GATOT SOEPRIYANTO

2017-01-01

My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which lends credence to the risk minimization motive of the stewardship perspective. My findings on the association between CEO power and tax aggressiveness show that powerful CEOs avoid risky tax avoidance strategies that expose a fir...

Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable

Directory of Open Access Journals (Sweden)

Achmad Daengs GS

2017-03-01

Full Text Available An effort to minimize tax burden can be done in various ways start from inside the scope of taxation regulation to violate the taxation regulation. This research focuses on related Laws with the efforts to minimize Income tax. In general tax planning referred to engineered the business process and tax payer transaction. The aim is tax payable in minimal number but under taxation regulation scope. The outline of this study focus on planning effort of Tax Income Article 23 to minimize tax expense payable run in PT. TRIPERKASA AMININDAH Surabaya. Tax planning that done in this company refer to provision  in accordance with  Directorate General of Tax Decision Number : Kep-305/PJ/2001 on the estimates of nett income. Tax planning had done by this company in addition to refer the regulation also based on the condition of this company which experiencing poor performance. Then the aim that will be reached from that tax planning to reach minimal expense over the Income Tax Article 23 it can be done with gross up method. From the analysis result on the alternative it can draw a conclusion that PT. TRIPERKASA AMININDAH  Surabaya  has made adjustments on the regulation above, calculation of Income Tax Article 23 with gross up method in fact be able to saving the tax then suitable with the tax planning aim that is effort to minimize tax expense payable.

40 CFR 80.501 - What fuel is subject to the provisions of this subpart?

Science.gov (United States)

2010-07-01

... (CONTINUED) AIR PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel Fuel...) Motor vehicle diesel fuel. (2) Nonroad, locomotive, or marine diesel fuel. (3) Diesel fuel additives. (4... for use as fuel in diesel motor vehicles or nonroad diesel engines or is blended with diesel fuel for...

26 CFR 48.6715-1 - Penalty for misuse of dyed fuel.

Science.gov (United States)

2010-04-01

...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6715-1 Penalty for misuse of dyed... other liquid (other than diesel fuel or kerosene ) that contains the type and amount of dye and marker...

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

Science.gov (United States)

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

Global climate change, energy subsidies and national carbon taxes

International Nuclear Information System (INIS)

Larsen, B.; Shah, A.

1995-01-01

In the previous chapter of the book it is indicated that fossil-fuel burning is one of the main environmental culprits. Nevertheless, many countries continue to subsidize fossil fuels. In this chapter estimates of subsidies to energy and energy complements in OECD and non-OECD countries are provided. The authors conclude that the removal of energy subsidies in OECD countries on the order of US$30 billion annually (primarily in the US and Germany) and subsidies to complements on the order of US$50-90 (United States) are likely to have only little impact on CO-emissions. In contrast, the removal of energy subsidies of US$270-330 billion in non-OECD countries could substantially curb the growth of global CO 2 emissions, equivalent to the impact of a carbon tax on the order of US$60-70 per ton in the OECD countries. Nonetheless, even with the removal of energy subsidies, the growth in CO 2 emissions in non-OECD countries is projected to increase by 80% from the year 1990 to 2010. Furthermore, it is shown that the introduction of a revenue-neutral national carbon tax, in addition to energy subsidy removal, can yield significant health benefits from the reduction in local pollution. The authors note that carbon taxes are considerably less regressive relative to lifetime income or annual consumption expenditures than to annual income. 7 tabs., 23 refs

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

20 CFR 416.1121 - Types of unearned income.

Science.gov (United States)

2010-04-01

... deductible expenses are interest on debts, State and local taxes on real and personal property and on motor fuels, general sales taxes, and expenses of managing or maintaining the property. (Sections 163, 164... court, board of arbitration, or the like. (g) Gifts and inheritances. A gift is something you receive...

A choice experiment on tax: Are income and consumption taxes equivalent?

OpenAIRE

Kurokawa, Hirofumi; Mori, Tomoharu; Ohtake, Fumio

2016-01-01

We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a consumption tax of 20%. Our results showed that subjects prefer income tax to consumption tax when the nominal consumption tax rate is higher than the nominal income tax rate. However, subjects tend to pr...

The end of the Dutch car tax?

International Nuclear Information System (INIS)

Besseling, P.J.; Lebouille, R.A.J.

2009-01-01

In the framework of the project 'Paying differently for mobility' an option that is considered is to switch the Dutch Tax on Motor cars and Vehicles (BPM) to a higher tariff for the future road pricing system. Due to some special characteristics of the BPM, this will be a highly complex financial operation. In this article, we explore three variants for their effect on the vehicle market and on the budget. We also explain the advantages and disadvantages for several groups of car owners. [nl

Tax competition and tax harmonization in the European Union

Directory of Open Access Journals (Sweden)

Danuše Nerudová

2004-01-01

Full Text Available The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.

49 CFR 398.4 - Driving of motor vehicles.

Science.gov (United States)

2010-10-01

.... Lighting devices and reflectors. Tires. Horn. Windshield wiper or wipers. Rear-vision mirror or mirrors.... No driver or any employee of a motor carrier shall: (1) Fuel a motor vehicle with the engine running, except when it is necessary to run the engine to fuel the vehicle; (2) Smoke or expose any open flame in...

THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

Directory of Open Access Journals (Sweden)

Nichita Ramona-Anca

2012-07-01

Full Text Available The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income. Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005 has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.

49 CFR 393.65 - All fuel systems.

Science.gov (United States)

2010-10-01

... motor vehicles or for the operation of auxiliary equipment installed on, or used in connection with, motor vehicles. (b) Location. Each fuel system must be located on the motor vehicle so that— (1) No part... will not contact any part of the exhaust or electrical systems of the vehicle, except the fuel level...

Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach

OpenAIRE

Garbarino, Carlo

2009-01-01

This paper deals with the impact of tax-aggressive strategies on corporate governance by adopting an agency perspective of the firm and discusses how certain corporate tax governance measures may limit these kinds of managerial actions. We first clarify a few basic concepts such as tax minimization, effective tax planning, tax avoidance, and tax evasion, which are important to understand in the discussion about aggressive tax behaviour. We further define the regulative concept of effective ta...

Are standards effective in improving automobile fuel economy? An international panel analysis

International Nuclear Information System (INIS)

Clerides, Sofronis; Zachariadis, Theodoros

2007-01-01

Although the adoption of fuel economy standards has induced fuel savings in new motor vehicles, there are arguments against standards and in favour of fuel tax increases because the latter may have lower welfare costs. We therefore attempted to analyze the impact of standards and fuel prices in the fuel consumption of new cars with the aid of cross-section time series analysis of data from 18 countries. To our knowledge, this study is the first one that attempts to explore econometrically this issue at an international level. We built an unbalanced panel comprising 384 observations from the US, Canada, Australia, Japan, Switzerland and 13 EU countries spanning a period between 1975 and 2003. We specified a dynamic panel model of fuel economy and estimated the model for the whole sample and also for North America and Europe separately. Based on these estimates, we derived three important policy conclusions. Firstly, it seems that if there were no FE standards or voluntary targets in force, transportation energy use would increase more rapidly. Secondly, if CO 2 targets are not to be tightened in Europe, retail fuel prices might have to double in order to attain the currently discussed target of 120 g CO 2 /km in the future. Thirdly, without higher fuel prices and/or tighter FE standards, one should not expect any marked improvements in fuel economy under 'business as usual' conditions. European policy makers might need to consider this issue carefully because some recent European studies tend to be optimistic in this respect

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

Science.gov (United States)

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, Ptax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (Ptax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

Tax havens: Features, operations and solving tax evasion problems

Directory of Open Access Journals (Sweden)

Obradović-Ćuk Jelena

2016-01-01

Full Text Available Tax haven offers minimal or no tax liability to foreign individuals and enterprises in economically and politically stable environment, where little or no financial information is shared with foreign tax authorities. The aim of this research is to create a comprehensive overview of the characteristics and operations of tax havens, as well as to point out to the ways to overcome the problem of tax evasion. The methodology used in the work is characteristic of social science research: analysis, synthesis and discussion, comparative, inductive and historical analysis, together with the usage of relevant national and international sources. This paper describes the basic features of tax havens, as well as specific business models applied in them. A separate chapter deals with overcoming the problem of tax evasion, which is the main adverse effect of doing business through tax havens.

GOODS AND SERVICE TAX ONE NATION ONE TAX IN INDIA.

OpenAIRE

Shuchi Sharma; Rupendra Prakash Yadav.

2018-01-01

Goods and Service Tax is a significant and logical step towards a comprehensive Indirect tax reform in India. This paper analyses the concept of Goods Service Tax and further discusses their impact on the various sectors in India. Brief description is given on Goods Service Tax background and Goods and Service Tax models helps to reduce tax burden. It aims at creating a single and unified market benefiting both corporate and economy because this is the only Indirect tax that directly affects ...

Distributional effects of a carbon tax on Chinese households: A case of Shanghai

International Nuclear Information System (INIS)

Jiang, Zhujun; Shao, Shuai

2014-01-01

As an effective policy instrument to reduce CO 2 emissions, the effects of a carbon tax on distribution have been the critical factor in determining whether a carbon tax will be acceptable in China. Taking Shanghai as an example, which is the economic center and front-runner of China, this paper estimates the distributional effect of a carbon tax on households in various income groups by using the input–output model and the Suits index. The results indicate that the comprehensive distributional effect of the carbon tax is regressive. The expenditure of the low-income group caused by the carbon tax accounts for 0.853% of the total expenditure, while that of the high-income group 0.712%. The direct distributional effect presents a weak progressivity, while the indirect one is significantly regressive, and the latter is much larger than the former. Moreover, the Suits index of the carbon tax is −0.078, implying that the carbon tax burden on the low-income group is the highest and thus that a carbon tax can intensify income inequality. Therefore, when introducing a carbon tax, some rational associated redistribution or compensation measures, such as purposive transfer payments, should be implemented to restrict or even eliminate the regressivity of the carbon tax. - Highlights: • The direct distributional effect of carbon tax presents a weak progressivity. • The indirect distributional effect of carbon tax is significantly regressive. • The comprehensive distributional effect of carbon tax is regressive. • The Suits index of carbon tax is −0.078. • Imposing carbon tax on fossil fuels can intensify income inequality

The rise and fall of French Ecological Tax Reform: social acceptability versus political feasibility in the energy tax implementation process

International Nuclear Information System (INIS)

Deroubaix, Jose-Frederic; Leveque, Francois

2006-01-01

The French government has a 10-year history of negotiations with industry, resulting in voluntary agreements on energy consumption. When implemented, these voluntary agreements produced very few results in terms of global reduction of greenhouse emissions (Politiques et Management Public 11(4) (1993) 47), hence the idea of an energy tax became increasingly attractive for many French decision-makers. Ecological/Environmental Tax Reform (ETR) should have been one of the major political decisions and successes of the past leftwing coalition government. Instead it became one of its major failures as the Constitutional Court decided to terminate the energy tax project in December 2000. Through insights gleaned from focus groups and interviews with business-people and decision-makers, an attempt is made to understand the failure of the energy tax project. Firstly, decision-makers lacked crucial information about public and business opinions and secondly, there were conflicts between the relevant administrations. The fuel revolts of 2000 ended any hope of resolving the conflicts and implementing ETR, which was ultimately found unconstitutional. This paper examines the political controversies raised by the ETR project and the reasons for its eventual collapse, in the hope of contributing new understanding to the body of knowledge on the political difficulties of introducing environmental policy instruments. (author)

Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens

DEFF Research Database (Denmark)

Johannesen, Niels

2010-01-01

We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdicti...... countries. We demonstrate that the latter effect may dominate the former effects so that countries, on balance, benefit from the presence of tax havens.......We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction...... countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...

Tax Potential vs. Tax Effort; A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection

OpenAIRE

David A. Grigorian; Hamid R Davoodi

2007-01-01

Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection. We find empirical support for the hypothesis that the persistence of Armenia's low tax-GDP ratio can be traced t...

40 CFR 80.610 - What acts are prohibited under the diesel fuel sulfur program?

Science.gov (United States)

2010-07-01

... AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Motor Vehicle Diesel... supply, store or transport motor vehicle diesel fuel, NRLM diesel fuel, ECA marine fuel or heating oil... transport any diesel fuel for use in motor vehicle or nonroad engines that contains greater than 0.10...

Bureaucratic Tax-Seeking: The Danish Waste Tax

DEFF Research Database (Denmark)

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2002-01-01

model. These suggestions are confirmed by the case of the Danish waste tax with its fixed price approach and perverse incentives compared to that of achieving environmental target levels in a cost-minimising way. Thus, we recommend that bureaucratic institutions should coordinate their tax......-seeking efforts to maximise budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Furthermore, our results dictate that postulated effects from green tax intervention need to be demonstrated....

Slovenian income taxes and analysis of their tax expenditure in 2006-2010

Directory of Open Access Journals (Sweden)

Maja Klun

2012-09-01

Full Text Available Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09, while three consecutive years were selected for the corporate income tax calculation (2008-10. The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

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...

Impacts of CO2 taxes in an Economy with Niche Markets and Learning-by-doing

International Nuclear Information System (INIS)

Van der Zwaan, B.C.C.; Gerlagh, R.; Hofkes, M.W.; Klaassen, G.

2003-09-01

In this paper, we analyse the impact of carbon taxes on emission levels, when niche markets exist for new carbon-free technologies, and when these technologies experience 'learning-by-doing' effects. For this purpose, a general equilibrium model has been developed, DEMETER, which specifies two energy technologies: one based on fossil fuels and one on a composite of carbon-free energy technologies. Initially, the carbon-free technology has relatively high production costs, but niche markets ensure positive demand. Learning-by-doing decreases production costs, which increases the market share, which in turn accelerates learning-by-doing, and so forth. This mechanism allows a relatively modest carbon tax, of about 50 US$/tC, to almost stabilise carbon emissions at their 2000 levels throughout the entire 21st century. Sensitivity analysis shows that the required carbon tax for emission stabilisation crucially depends on the elasticity of substitution between the fossil fuel and carbon-free technology

Classical Corporation Tax as a Global Means of Tax Harmonization

OpenAIRE

Kari, Seppo; Ylä-Liedenpoha, Jouko

2002-01-01

Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...

Tax Information Exchange with Developing Countries and Tax Havens

OpenAIRE

Braun, Julia; Zagler, Martin

2015-01-01

The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in ...

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

Science.gov (United States)

Brighton, Deb; Northup, Jim

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

Guidance Document for Alternative Diesel Fuels Proposed as Drop-In Fuels to Displace Diesel Fuels as Specified By ASTM Specification D975

Science.gov (United States)

2014-07-01

includes both direct contact with the fuel and inhalation of fuel engine exhaust. The first source of information regarding the hazards associated...maintain its registration. Only gasoline and diesel fuel and fuel additives produced and commercially distributed for use in highway motor

Effects of the provisions of the corporate and personal income tax codes on solar investment decisions

Science.gov (United States)

Sedmak, M. R.

The effects of the provisions of the existing corporate and personal income tax codes on solar investment decisions are analyzed. It is shown that the provisions of a tax code do not discriminate against investment in solar technologies if the present value of depreciation and interest expense tax deductions over the relevant decision period is equal to the present value of actual capital expenses. However, on the basis of a quantitative analyses, it is concluded that the existing corporate income tax code does discriminate against solar investments for the majority of corporations, although the 25 percent tax credit available to businesses for solar investments is sufficient to alleviate the distortion in most cases. In contrast, the provisions of the existing personal income tax code favor solar investments over investments in less capital intensive energy generating units, as the interest paid on loads used to finance solar investments made by individuals is tax deductible, while conventional fuel expenses are not deductible.

Risk diversification and tax competition : the influence of risk correlations and tax provisions on tax competition

OpenAIRE

Berndt, Markus; Reichl, Bettina

2000-01-01

From standard-portfolio-models the authors derive demand elasticities for risky assets, and combine the results with a simple non-cooperative model of tax competition between capital importing countries. They find that tax rates resulting from tax competition depend heavily on the correlations of capital market indices. If investment alternatives are not correlated, the outcome of both tax competition and a cooperative solution of tax harmonization are identical. The results suggest regional ...

Modeling generator power plant portfolios and pollution taxes in electric power supply chain networks: a transportation network equilibrium transformation

International Nuclear Information System (INIS)

Kai Wu; Nagurney, A.; University of Massachusetts, Amherst, MA; Zugang Liu; Stranlund, J.K.

2006-01-01

Global climate change and fuel security risks have encouraged international and regional adoption of pollution/carbon taxes. A major portion of such policy interventions is directed at the electric power industry with taxes applied according to the type of fuel used by the power generators in their power plants. This paper proposes an electric power supply chain network model that captures the behavior of power generators faced with a portfolio of power plant options and subject to pollution taxes. We demonstrate that this general model can be reformulated as a transportation network equilibrium model with elastic demands and qualitatively analyzed and solved as such. The connections between these two different modeling schemas is done through finite-dimensional variational inequality theory. The numerical examples illustrate how changes in the pollution/carbon taxes affect the equilibrium electric power supply chain network production outputs, the transactions between the various decision-makers the demand market prices, as well as the total amount of carbon emissions generated. (author)

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...

Tax havens: Features, operations and solving tax evasion problems

OpenAIRE

Obradović-Ćuk, Jelena; Mitić, Petar; Dinić, Vladimir

2016-01-01

Tax haven offers minimal or no tax liability to foreign individuals and enterprises in economically and politically stable environment, where little or no financial information is shared with foreign tax authorities. The aim of this research is to create a comprehensive overview of the characteristics and operations of tax havens, as well as to point out to the ways to overcome the problem of tax evasion. The methodology used in the work is characteristic of social science research: analysis,...

Current statuses of international cooperation activities, and research and development activities, based on IEA's Implementing Agreement for a Program on Research and Demonstration of Advanced Motor Fuels; EIA jidoshayo senshin nenryo jisshi kyotei ni motozuku kokusai kyoryoku katsudo oyobi kenkyu kaihatsu no genjo

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-09-01

Described herein are current statuses of international cooperation activities, and R and D activities, based on IEA's Implementing Agreement for a Program on Research and Demonstration of Advanced Motor Fuels. This agreement is aimed at efficient implementation of researches, demonstration tests and information exchanges for advanced motor fuels by promoting international cooperation. It raises future environment-compatible diesel fuels and new fuels for new engines as the major R and D themes, which cover information exchanges for engines/vehicles of heavy- duty vehicles, motor fuel information services, toxicity assessments of bio-diesel fuels, feasibility studies on possibility of dimethyl ether as diesel fuel, surveys on barriers in alternative fuel markets, surveys on biodegradable lubricant oils, and effects of new heavy-duty vehicle techniques on the environments. Some of the results reported in FY 1997 are those for comparison between current motor fuels and dimethyl ether in toxicity, analysis of the failure mode effects of dimethyl ether tank in vehicles, and surveys on barriers in alternative fuel markets. (NEDO)

27 CFR 19.997 - Withdrawal of fuel alcohol.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Withdrawal of fuel alcohol. 19.997 Section 19.997 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... and Transfers § 19.997 Withdrawal of fuel alcohol. For each shipment or other removal of fuel alcohol...

Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?

OpenAIRE

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich

2001-01-01

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either de...

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.

Tax Policy Trends: Republicans Reveal Proposed Tax Overhaul

Directory of Open Access Journals (Sweden)

Philip Bazel

2017-10-01

Full Text Available REPUBLICANS REVEAL PROPOSED TAX OVERHAUL The White House and Congressional Republicans have revealed their much-anticipated proposal for reform of the U.S. personal and corporate tax systems. The proposal titled, “UNIFIED FRAMEWORK FOR FIXING OUR BROKEN TAX CODE” outlines a number of central policy changes, which will significantly alter the U.S. corporate tax system. The proposal includes a top federal marginal rate reduction for the sole proprietorships, partnerships and S corporation—small business equivalents— from 39.6% to 25% (state income tax rates would no longer be deductible. Large corporations would also see a meaningful federal rate reduction given the proposed drop in the federal corporate income tax rate from 35% to 20%. Additionally, the proposal includes a generous temporary measure intended to stimulate investment, full capital expensing for machinery with a partial limitation of interest deductions.

Tax exemption for nuclear power plants. Eon, RWE and EnBW hope for billions Euro fuel tax exemptions - this is the only reason why so many reactors are still operated; Steuer-Aus fuer AKW. Eon, RWE und EnBW hoffen auf eine Steuerbefreiung der AKW-Brennelemente in Milliardenhoehe - nur deshalb sind viele Reaktoren noch am Netz

Energy Technology Data Exchange (ETDEWEB)

NONE

2016-10-15

Even after amortizations nuclear power plants cannot be operated with sufficient profit, this is the consequence of the increasing electricity production from renewable energies. The authors discuss the argument that the perspective of fuel tax exemptions is the economic factor for ongoing operation.

Externalities and carbon taxes: Status and impacts on coal use

International Nuclear Information System (INIS)

Davis, R.J.

1993-01-01

More than half of the Nation's public utility commissions have developed, are developing, or are seriously considering the use of environmental externalities in the selection of new electric power generation. Most externality-based resource planning approaches heavily penalize carbon dioxide emissions and therefore the externality issue is linked closely to the issue of carbon taxes. Several foreign countries have instituted carbon taxes and many state and federal legislators and policy makers favor carbon taxes as a means of reducing carbon dioxide emissions which are believed to play a major role in future global warming. Both externalities and carbon taxes will have a disproportionate and a significant impact on future coal use because of the relatively higher proportion of carbon in coal compared to other fossil fuels and the absence of carbon in other means of electricity generation. The purpose of this paper is twofold: (1) to report on the status of carbon taxes and externality-based electric utility resource allocation requirements around the world with an emphasis on the US, and (2) to present a review of the literature dealing with estimated impacts of these policies on coal use, in general, and the deployment of specific coal-using technologies in particular

Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax

Directory of Open Access Journals (Sweden)

Philip Bazel

2013-09-01

Full Text Available Alberta enjoys a reputation as a fiercely competitive jurisdiction when it comes to tax rates. But the reality is that the province can do better with a tax mix that has greater emphasis on consumption, rather than income tax levies. While Alberta has a personal tax advantage compared to other Canadian jurisdictions — but not the United States — it relies most heavily on income taxes and non-resource revenues that impinges on investment and saving. Taxes on new investment in Alberta’s non-resource sectors are no better than average, compared to other countries in the Organization for Economic Cooperation and Development, or OECD, so it is not exceptionally attractive to many different kinds of investors. And Alberta’s corporate income tax rate is not much more competitive than the world average for manufacturing and service companies. By introducing the Harmonized Sales Tax with a provincial rate of 8 per cent (in addition to the federal 5 per cent rate, Alberta has the ability to make its tax system more competitive. An HST would even allow the province to entirely eliminate income tax for the majority of families. And because the HST would be easily administered using the same collection mechanisms that already exist for the GST, implementing a new Alberta HST could be done relatively smoothly and with minimal additional administration costs. Adopting an Alberta HST is the simplest, most efficient and fairest way to reform the provincial tax system, and will deliver noticeable benefits to Albertans, most visibly in the form of significant income tax relief. It would enable the province to raise the income-tax exemption from $17,593 to $57,250, making it possible for couples to earn up to $114,500 free of any provincial income taxes. In addition, the province could lower income tax rates for income over that amount from 10 to nine per cent. And with the revenue from the HST, Alberta would have the capacity to lower its general corporate

Norwegian emissions of CO2 1987-1994. A study of some effects of the CO2 tax

International Nuclear Information System (INIS)

Larsen, B.M.; Nesbakken, R.

1997-01-01

Several countries have introduced taxes on fossil fuels with the aim of reducing atmospheric emissions, partly because of local environmental goals (SO2, NOx) and partly to participate in a global effort to reduce emissions of greenhouse gases. Many macroeconomic studies, based on both global and national models, have been made of how emissions can be reduced with the help of taxes and the consequent reduction in GDP following the introduction of such taxes. Norway has had a CO2 tax for five years, thereby providing a unique opportunity to evaluate the effects of this tax on emissions. The paper provides a counterfactual analysis of energy consumption and emissions if no CO2 taxes had been introduced, compared with the actual situation in which such taxes exist. The effect of a CO2 tax on oil consumption, and thus CO2 emissions, is studied on the basis of partial economic models for various sectors of the Norwegian economy. The study indicates that the CO2 tax has had an impact on CO2 emissions in Norway. 7 figs., 3 tabs., 17 refs

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...

A tax proposal for a cash flow corporate tax