cover image: Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013.

Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013.

29 Oct 2014

This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
fossil fuel fiscal policy environmental policy energy policy tax exemption economic instrument for the environment excise duty budget estimate

Authors

European Commission, Organisation for Economic Co-operation and Development, Directorate-General for Environment

Related Organizations

Catalogue Number
KH-31-12-198-EN-N
Creator
Publications Office of the European Union
DOI
https://doi.org/10.1787/9789264187610-en
ISBN
9789279268519
Published in
Belgium
Rights
© European Union

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