Zurück zum Heft
Cover von: Energy Tax Reform with Exemptions for the Energy-intensive Export Sector
Reto Schleiniger

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

Rubrik: Articles
Jahrgang 58 (2002) / Heft 4, S. 449-463 (15)
Publiziert 09.07.2018
DOI 10.1628/0015221022905786
Veröffentlicht auf Englisch.
  • Artikel PDF
  • lieferbar
  • 10.1628/0015221022905786
Aufgrund einer Systemumstellung kann es vorübergehend u.a. zu Zugriffsproblemen kommen. Wir arbeiten mit Hochdruck an einer Lösung. Wir bitten um Entschuldigung für die Umstände.
Beschreibung
The present paper applies a two-sector two-factor model to analyze a variety of energy tax reforms that discriminate in favor of the energyintensive 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.