Item Details
Skip Navigation Links
   ActiveUsers:4064Hits:20937306Skip Navigation Links
Show My Basket
Contact Us
IDSA Web Site
Ask Us
Today's News
HelpExpand Help
Advanced search

In Basket
  Journal Article   Journal Article
 

ID098653
Title ProperTax incentives to promote green electricity
Other Title Informationan overview of EU-27 countries
LanguageENG
AuthorCansino, José M. ;  Pablo-Romero, María del P ;  Román, Rocío ;  Yñiguez, Rocío
Publication2010.
Summary / Abstract (Note)This paper provides a comprehensive overview of the main tax incentives used in the EU-27 member states (MSs) to promote green electricity. Sixteen MSs use tax incentives to promote green electricity simultaneously with other promotion measures, especially quota obligations and price regulation. However, not all available technologies are promoted. For example, six MSs (Germany, Romania, Slovak Republic, Denmark, Sweden and Poland) have included an exemption on the payments of excise duties for electricity when the electricity is generated from renewable energy sources (RES). This tax incentive is the most widely used. Limited tax incentives in personal income tax are available in Belgium, France, Czech Republic and Luxembourg. In corporate tax, tax incentives consist mainly of a deduction in the taxable profit (Belgium, Greece, Czech Republic and Spain). Lower tax rates in VAT are applied in three MSs, France, Italy and Portugal. Only Spain and Italy use effective tax incentives in property tax. As a great diversity of tax incentives has been used to promote green electricity, this adds another difficulty to the EU objective of providing a renewable energy policy framework, but also it offers a useful set of case studies which can be used to inform EU policy development.
`In' analytical NoteEnergy Policy Vol. 38, No. 10; Oct 2010: p6000-6008
Journal SourceEnergy Policy Vol. 38, No. 10; Oct 2010: p6000-6008
Key WordsTax Incentives; ;  Green Electricity ;  Renewable Energy Policy