Keywords: energy tax, motor fuel tax, electricity tax, emission taxes, environment taxes, taxes occultes, double dividend, tax recycling
Energy taxation - a historical overview
International experience of energy taxes, particularly on motor fuel, other fuels and electric energy, is discussed. The problems of preserving international competitive positions in the face of energy taxes are discussed. The transition problems of energy tax being capitalised are taken up. The present state of the 'double dividend' discussion is accounted for, as are the EU plans for co-ordinating energy taxes.