ENERGY TAXATION: AN ANALYSIS OF SELECTED TAXES. ENERGY POLICY STUDY, VOLUME 14

This report examines the principal components of a highly complex set of issues for public policy constituted by the subject of energy taxation. In the process, it points out the most important interrelations among the various taxes and between taxation and other policy instruments. Passing mention is made of areas that warrant further research. It was concluded that the energy tax system as it now exists does not reflect a coherent response to a consistent set of policy goals. Most energy taxes were adopted in an era when revenue was the key objective and when energy activities were viewed simply as alternative sources of funds for government. Now, energy outcomes are considered crucial to achieving other national goals such as: an equitable distribution of income, economic growth, environmental quality, imporved living standards, and national security; and energy taxation will affect all of those outcomes. thus if energy goals are carefully balanced with the others, energy taxation can help achieve economic and other national goals.

• Supplemental Notes:
  • Prepared by the Committee on Energy Taxation, Assembly of Behavioral and Social Sciences, National Research Council for the Department of Energy.
• Corporate Authors:

  National Research Council

  2101 Constitution Avenue, NW
  Washington, DC  United States  20418
• Publication Date: 1980-9

Media Info

• Features: Figures; References; Tables;
• Pagination: 101 p.

Subject/Index Terms

• TRT Terms: Economic factors; Energy; Environmental protection; Policy; Taxation
• Old TRIS Terms: Economic considerations
• Subject Areas: Economics; Energy; Environment; Highways; Policy; Vehicles and Equipment; I96: Vehicle Operating Costs;

Filing Info

• Accession Number: 00330725
• Record Type: Publication
• Report/Paper Numbers: DOE/EIA-0201/14
• Files: TRIS
• Created Date: Aug 15 1981 12:00AM