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Energy Tax Reform with Exemptions for the Energy-intensive Export Sector


  • Reto Schleiniger


The 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.

Suggested Citation

  • Reto Schleiniger, 2001. "Energy Tax Reform with Exemptions for the Energy-intensive Export Sector," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(4), pages 449-465, November.
  • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200211)58:4_449:etrwef_2.0.tx_2-v

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    References listed on IDEAS

    1. Wildasin, David E., 1989. "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," Journal of Urban Economics, Elsevier, vol. 25(2), pages 193-212, March.
    2. DePeter James A. & Myers Gordon M., 1994. "Strategic Capital Tax Competition: A Pecuniary Externality and a Corrective Device," Journal of Urban Economics, Elsevier, vol. 36(1), pages 66-78, July.
    3. Bucovetsky, Sam & Wilson, John Douglas, 1991. "Tax competition with two tax instruments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 333-350, November.
    4. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(2), pages 269-304, June.
    5. Stefan Homburg, 1999. "Competition and Co-ordination in International Capital Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 1-17, March.
    6. Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
    7. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
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    More about this item

    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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