Header

UZH-Logo

Maintenance Infos

Energy Tax Reform with Exemptions for the Energy-Intensive Export Sector (Revised Version wp 29)


Schleiniger, Reto (2001). Energy Tax Reform with Exemptions for the Energy-Intensive Export Sector (Revised Version wp 29). Working paper series / Institute for Empirical Research in Economics No. 73, University of Zurich.

Abstract

The present paper applies a theoretical two-sector three-factor model to analyze a variety of energy tax reforms with the common feature of at least partly exempting the energy-intensive export sector from the tax. As a result, all scenarios with exemptions reduce energy less than the non-discriminating textbook version of the energy tax. Moreover, in the two scenarios that exemplify typical attributes of the tax reforms in Germany and Denmark, an increase in total energy use is possible. This is due to a positive output effect resulting from a substitution of the energy-intensive for the labor-intensive commodity.

Abstract

The present paper applies a theoretical two-sector three-factor model to analyze a variety of energy tax reforms with the common feature of at least partly exempting the energy-intensive export sector from the tax. As a result, all scenarios with exemptions reduce energy less than the non-discriminating textbook version of the energy tax. Moreover, in the two scenarios that exemplify typical attributes of the tax reforms in Germany and Denmark, an increase in total energy use is possible. This is due to a positive output effect resulting from a substitution of the energy-intensive for the labor-intensive commodity.

Statistics

Downloads

701 downloads since deposited on 29 Nov 2011
3 downloads since 12 months
Detailed statistics

Additional indexing

Item Type:Working Paper
Communities & Collections:03 Faculty of Economics > Department of Economics
Working Paper Series > Institute for Empirical Research in Economics (former)
Dewey Decimal Classification:330 Economics
Language:English
Date:February 2001
Deposited On:29 Nov 2011 21:26
Last Modified:07 Dec 2017 10:06
Series Name:Working paper series / Institute for Empirical Research in Economics
ISSN:1424-0459
Official URL:http://www.econ.uzh.ch/wp.html

Download

Download PDF  'Energy Tax Reform with Exemptions for the Energy-Intensive Export Sector (Revised Version wp 29)'.
Preview
Filetype: PDF
Size: 425kB