Asche, Frank; Osmundsen, Petter; Tveterås, Ragnar - 2001
value chain. We examine who is actually bearing the burden of increased energy taxes in the EU-area - consumers or exporters …. Traditional tax incidence theory presumes spot markets. Natural gas in the EU-area, however, is to a large extent regulated by … natural gas, oil and electricity, for different market segments (households, industry, power generators) in EU countries …