Die vorliegende Studie untersucht die Zusammenhänge zwischen Erdölpreisen, Kraftstoffpreisen, verbrauchten Mengen und dem Energiesteueraufkommen. Wesentliche Ergebnisse sind, dass die verbrauchten Kraftstoffmengen mit der gesamtwirtschaftlichen Produktion und den Erdölpreisen schwanken. Vor...

This paper assesses the distributional impact of the recent VAT reform in the Philippines and evaluates alternative methods to mitigate the effects of the reform on poor households. The reform was progressive and relatively well targeted. To alleviate the impact of the reform on the poor,...

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until...

This Selected Issues paper highlights the Philippine growth performance led by the services sector. Average GDP growth is higher in the post-Asian crisis period in the Philippines, while the majority of the Philippines’s regional peers have experienced substantially lower growth in the...

This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number...

The study analyses the questions of the energy taxation within the environmental tax regulation, as a special area of the environmental politics regulation. The author demonstrates the development and the role of the energy tax in the environmental policy. The energy tax is one of the most...

This paper investigates the conflicts which are resulted from coal tax reform in China from economic and public policy perspectives. An analytical framework involving actors, values, interests and institution has been applied. China’s central government eagers to achieve fiscal revenue...

This paper investigates the conflicts which are resulted from coal tax reform in China from economic and public policy perspectives. An analytical framework involving actors, values, interests and institution has been applied. China’s central government eagers to achieve fiscal revenue...

Firm-level idiosyncratic policy distortions lower aggregate productivity, especially if such distortions are correlated with firm productivity. Many environmental policies, such as energy intensity standards, exhibit this correlation. In contrast to the existing environmental literature...

International experience of energy taxes, particularly on motor fuel, other fuels and electric energy, is discussed. The problems of preserving international competitive positions in the face of energy taxes are discussed. The transition problems of energy tax being capitalised are taken up. The...