Creti, Anna; Villeneuve, Bertrand - Université Paris-Dauphine (Paris IX) - 2003
This article treats energy taxation principles in the light of the need to optimise supply by non-EU suppliers. Our … model distinguishes and evaluates the three terms of an optimum tax: budget, environment and strategy. Their values depend … suppliers. The proposed scenarios can be used to discuss and suggest improvements in the energy policy. …