Energy Tax Reform with Exemptions for the Energy-intensive Export Sector
AbstractThe present paper applies a two-sector two-factor model to analyze a variety of energy tax reforms that discriminate in favor of the energy-intensive export sector. As a result, all scenarios with exemptions reduce energy less than the non-discriminating textbook version. In one scenario that exemplifies typical attributes of the tax reform in Sweden, even an increase in total energy use is theoretically possible. This is due to a structural adjustment resulting from a substitution of the energy-intensive for the labor-intensive commodity. Moreover, simulation results show that the factor substitution effect in the energy-intensive sector is crucial to the reduction of energy.
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Bibliographic InfoArticle provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.
Volume (Year): 58 (2001)
Issue (Month): 4 (November)
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Find related papers by JEL classification:
- D50 - Microeconomics - - General Equilibrium and Disequilibrium - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- Q40 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - General
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