Newbery, D. - Faculty of Economics, University of Cambridge - 2005
different tax or subsidy regimes. This paper considers what tax theory has to say about efficient energy tax design. The main … factors for energy taxes are the optimal tariff argument, the need to correct externalities such as global warming, and second …-best considerations for taxing transport fuels as road charges, but these are inadequate to explain current energy taxes. EU energy tax …