Skip to main content
U.S. Department of Energy
Office of Scientific and Technical Information

Nonneutral features of energy taxation

Journal Article · · Nat. Resour. J.; (United States)
OSTI ID:6876666
Nonneutral taxes, those that affect the energy production and distribution industry differently from other industries, are identified and compared with taxes imposed on nonenergy industries. An overview of energy taxation covers taxes at all levels of government, from extraction to end use, including those with a clear intent to have an impact on energy and those that have differential effects while appearing to be neutral. A number of major energy policies essentially act as taxes. These include oil and gas regulation, utility regulation, Federal ownership of mineral deposits, and environmental and pollution regulations. 107 references. (DCK)
OSTI ID:
6876666
Journal Information:
Nat. Resour. J.; (United States), Journal Name: Nat. Resour. J.; (United States) Vol. 20:4; ISSN NRJOA
Country of Publication:
United States
Language:
English

Similar Records

Taxation of oil and gas revenues: Canada
Journal Article · Wed Mar 31 23:00:00 EST 1982 · Energy J.; (United States) · OSTI ID:5136933

Canadian oil and gas taxation
Journal Article · Mon Dec 31 23:00:00 EST 1984 · Energy J.; (United States) · OSTI ID:6237975

Taxation of oil and gas revenues: the United States
Journal Article · Wed Mar 31 23:00:00 EST 1982 · Energy J.; (United States) · OSTI ID:5136930