Tax incentives to promote green electricity: An overview of EU-27 countries

By José M. Cansino, María del Pópulo Pablo-Romero, Rocío Román, R. Yñiguez. 2010

147 citations recorded by the source corpus.

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.

Subfields: Economics and Econometrics, Renewable Energy, Sustainability and the Environment

View Paper: https://www.semanticscholar.org/paper/025e5afd5369ef3c00e186b31e7e4aac1f16b83b

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In Economics and Econometrics

1. F. Polzin
2. Michael Migendt
3. Irena Milstein
4. P. Flotow
5. Florian Taübe
6. Ashler Tishler
7. G. Semieniuk
8. Mariana Mazzucato

In Renewable Energy, Sustainability and the Environment

1. F. Polzin
2. Michael Migendt
3. Irena Milstein
4. P. Flotow
5. Florian Taübe
6. Ashler Tishler

Citations in the corpus

• Public policy influence on renewable energy investments—A panel data study across OECD countries (2015, background): “Our results add empirical evidence to the debate revolving around FITs and tradable permits (Butler and Neuhoff, 2008; Cansino et al., 2010).”
• Intermittently renewable energy, optimal capacity mix and prices in a deregulated electricity market (2011, methodology): “taxes, a policy that aims to reduce emissions, as required by the Kyoto protocol (Cansino et al., 2010; Badcock and Lenzen, 2010).”
• Sustainable energy systems: Role of optimization modeling techniques in power generation and supply—A review (2011, unknown): “[104]”