The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use
Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content. To assess whether this dif...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2014
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| Schriftenreihe: | OECD Taxation Working Papers
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content. To assess whether this difference is warranted from an environmental perspective, this paper examines the rationales for taxing both fuels, considering the externalities (including local air pollution, carbon emissions and other social costs related to road transport) associated with the use of each fuel and the fuel efficiency advantage of diesel vehicles. The revenue, distributional and competitiveness consequences of increasing tax rates on diesel are also briefly considered and the revenue effects of the tax treatment of diesel are shown to be significant. We conclude that the externalities associated with each fuel show that the lower tax rates that currently apply to diesel fuel are not justifiable from an environmental perspective. Reduction of the diesel differential is warranted. A gradual approach to removing the differential would allow the adverse distributional and competitiveness impacts to be mitigated during the transitional phase |
| Beschreibung: | 1 Online-Ressource (36 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5jz14cd7hk6b-en |
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| spelling | Harding, Michelle Verfasser aut The Diesel Differential Differences in the Tax Treatment of Gasoline and Diesel for Road Use Michelle Harding = Avantage fiscal en faveur du gazole : différences de traitement fiscal de l'essence et du gazole à usage routier / Michelle Harding Avantage fiscal en faveur du gazole Paris OECD Publishing 2014 1 Online-Ressource (36 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Taxation Working Papers Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content. To assess whether this difference is warranted from an environmental perspective, this paper examines the rationales for taxing both fuels, considering the externalities (including local air pollution, carbon emissions and other social costs related to road transport) associated with the use of each fuel and the fuel efficiency advantage of diesel vehicles. The revenue, distributional and competitiveness consequences of increasing tax rates on diesel are also briefly considered and the revenue effects of the tax treatment of diesel are shown to be significant. We conclude that the externalities associated with each fuel show that the lower tax rates that currently apply to diesel fuel are not justifiable from an environmental perspective. Reduction of the diesel differential is warranted. A gradual approach to removing the differential would allow the adverse distributional and competitiveness impacts to be mitigated during the transitional phase Taxation https://doi.org/10.1787/5jz14cd7hk6b-en Verlag kostenfrei Volltext |
| spellingShingle | Harding, Michelle The Diesel Differential Differences in the Tax Treatment of Gasoline and Diesel for Road Use Taxation |
| title | The Diesel Differential Differences in the Tax Treatment of Gasoline and Diesel for Road Use |
| title_alt | Avantage fiscal en faveur du gazole |
| title_auth | The Diesel Differential Differences in the Tax Treatment of Gasoline and Diesel for Road Use |
| title_exact_search | The Diesel Differential Differences in the Tax Treatment of Gasoline and Diesel for Road Use |
| title_exact_search_txtP | The Diesel Differential Differences in the Tax Treatment of Gasoline and Diesel for Road Use |
| title_full | The Diesel Differential Differences in the Tax Treatment of Gasoline and Diesel for Road Use Michelle Harding = Avantage fiscal en faveur du gazole : différences de traitement fiscal de l'essence et du gazole à usage routier / Michelle Harding |
| title_fullStr | The Diesel Differential Differences in the Tax Treatment of Gasoline and Diesel for Road Use Michelle Harding = Avantage fiscal en faveur du gazole : différences de traitement fiscal de l'essence et du gazole à usage routier / Michelle Harding |
| title_full_unstemmed | The Diesel Differential Differences in the Tax Treatment of Gasoline and Diesel for Road Use Michelle Harding = Avantage fiscal en faveur du gazole : différences de traitement fiscal de l'essence et du gazole à usage routier / Michelle Harding |
| title_short | The Diesel Differential |
| title_sort | the diesel differential differences in the tax treatment of gasoline and diesel for road use |
| title_sub | Differences in the Tax Treatment of Gasoline and Diesel for Road Use |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/5jz14cd7hk6b-en |
| work_keys_str_mv | AT hardingmichelle thedieseldifferentialdifferencesinthetaxtreatmentofgasolineanddieselforroaduse AT hardingmichelle avantagefiscalenfaveurdugazole |