Abstract
It is concluded that Fiscal policy resulted in increased energy taxes in Denmark during 1986 which, although meant to be temporary, have since become permanent as a result of energy policy. In the heating sector energy taxes determine choice of fuel and nature of supply. Heavy demands are placed on the administration of taxes where an energy flow between sectors takes place. Taxes have little effect on energy consumption in the domestic sector. Here the environmental impact can also be negative. There is no clearcut environmental policy related to taxation strategy as taxes do not reflect pollution by normal fuels, they have no relation to flue gas cleaning etc. and the principle applied to ``shadow taxation`` of decentral combined power and heat plants is different from that applied to other types of supply. Taxation based on energy consumption affects those who are economically less privileged. A considerable amount of subsidies are given to cogeneration and natural gas projects and it is suggested that it may also be advisable to support other projects which do not use oil. Financial support of heating plants through taxation is expedient only if a continuous development and adjustment following the effect of taxes on prices
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Citation Formats
None.
Danish energy taxation in general.
Denmark: N. p.,
1993.
Web.
None.
Danish energy taxation in general.
Denmark.
None.
1993.
"Danish energy taxation in general."
Denmark.
@misc{etde_10156933,
title = {Danish energy taxation in general}
author = {None}
abstractNote = {It is concluded that Fiscal policy resulted in increased energy taxes in Denmark during 1986 which, although meant to be temporary, have since become permanent as a result of energy policy. In the heating sector energy taxes determine choice of fuel and nature of supply. Heavy demands are placed on the administration of taxes where an energy flow between sectors takes place. Taxes have little effect on energy consumption in the domestic sector. Here the environmental impact can also be negative. There is no clearcut environmental policy related to taxation strategy as taxes do not reflect pollution by normal fuels, they have no relation to flue gas cleaning etc. and the principle applied to ``shadow taxation`` of decentral combined power and heat plants is different from that applied to other types of supply. Taxation based on energy consumption affects those who are economically less privileged. A considerable amount of subsidies are given to cogeneration and natural gas projects and it is suggested that it may also be advisable to support other projects which do not use oil. Financial support of heating plants through taxation is expedient only if a continuous development and adjustment following the effect of taxes on prices is wished for. (AB).}
place = {Denmark}
year = {1993}
month = {Jan}
}
title = {Danish energy taxation in general}
author = {None}
abstractNote = {It is concluded that Fiscal policy resulted in increased energy taxes in Denmark during 1986 which, although meant to be temporary, have since become permanent as a result of energy policy. In the heating sector energy taxes determine choice of fuel and nature of supply. Heavy demands are placed on the administration of taxes where an energy flow between sectors takes place. Taxes have little effect on energy consumption in the domestic sector. Here the environmental impact can also be negative. There is no clearcut environmental policy related to taxation strategy as taxes do not reflect pollution by normal fuels, they have no relation to flue gas cleaning etc. and the principle applied to ``shadow taxation`` of decentral combined power and heat plants is different from that applied to other types of supply. Taxation based on energy consumption affects those who are economically less privileged. A considerable amount of subsidies are given to cogeneration and natural gas projects and it is suggested that it may also be advisable to support other projects which do not use oil. Financial support of heating plants through taxation is expedient only if a continuous development and adjustment following the effect of taxes on prices is wished for. (AB).}
place = {Denmark}
year = {1993}
month = {Jan}
}