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2016 ENV Ministerial - Michelle Harding - OECD - Taxation on gasoline - Air pollution breakout session
The document discusses the taxation of gasoline and diesel for road transport, highlighting differences in effective tax rates among OECD countries. It addresses implications for climate change, air pollution, and social costs, asserting that diesel's higher emissions could justify equal or higher tax rates compared to gasoline. The analysis indicates variable taxation levels that depend on country-specific factors and highlights the complexity of assessing fuel impacts on transportation.
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2016 ENV Ministerial - Michelle Harding - OECD - Taxation on gasoline - Air pollution breakout session
- 1. TAXATION OF GASOLINE& DIESEL FOR ROAD TRANSPORT 28 September 2016 Michelle Harding Centre for Tax Policy and Administration
- 2. Transport energy consumption Source: OECDcalculations | IEA (2016) Extended Energy Balances 0 10 20 30 40 50 60 1971 1973 1975 1977 1979 1981 1983 1985 1987 1989 1991 1993 1995 1997 1999 2001 2003 2005 2007 2009 2011 2013 All non-road transport fuels Electricity Biofuels Diesel Gasoline Energy Use (EJs)
- 3. Dieselisation in European OECD countries 0%20% 40% 60% AUT BEL CZE DNK EST FIN FRA DEU GRC HUN IRL ITA LUX NLD NOR POL PRT SVK SVN ESP SWE CHE TUR GBR 1995 2009 % of annual registrationsSource: Harding, M. (2014) The Diesel Differential, OECD Tax Working Paper No. 21
- 4. Effective tax rates inthe OECD Source: OECD (2015) Taxing Energy Use in OECD & SPE Countries 0 5 10 15 20 25 TUR NLD NOR ITA GBR GRC DEU FIN SWE BEL FRA CHE IRL DNK ISR PRT JPN AUT SVK CZE OECD-S KOR SVN ESP LUX EST ISL HUN POL NZL CHL AUS OECD-W CAN USA MEX Gasoline(roaduse) Diesel(roaduse) Taxrate(EURperGJ)
- 5. Implications for relativetax levels Contributiontoclimatechange Localairpollution Othersocialcosts • Costperlitreishigherfordiesel • Implieshighertaxrateperlitreof diesel • Noreasontopreferdiesel • Costsfordiesellikelyhighergiven higheremissionsofPMandNOX • Impliesatleastequaltaxrateper litreofdieselfuel • Costslikelytobesimilaror higherfordiesel(dependingon impactofheavyvehicles) • Higherfuelefficiencymeansthat equalper-kmcostsresultina higherper-litreratefordiesel Componentperlitrethatisbased oncarboncontent Componentperlitrethatisbasedonenergycontent Highlyvariableby country
- 6. TAXATION OF GASOLINE& DIESEL FOR ROAD TRANSPORT 28 September 2016 Michelle.Harding@oecd.org Centre for Tax Policy and Administration
Editor's Notes
- #6 May say that local air pollution impacts are strongly dependent on regulation.