dc.creator | Cansino Muñoz-Repiso, José Manuel | es |
dc.creator | Pablo-Romero Gil-Delgado, María del Populo | es |
dc.creator | Román Collado, Rocío | es |
dc.creator | Yñíguez Ovando, Rocío | es |
dc.date.accessioned | 2023-12-05T06:47:13Z | |
dc.date.available | 2023-12-05T06:47:13Z | |
dc.date.issued | 2010 | |
dc.identifier.citation | Cansino Muñoz-Repiso, J.M., Pablo-Romero Gil-Delgado, M.d.P., Román Collado, R. y Yñiguez Ovando, R. (2010). Tax incentives to promote green electricity: An overview of EU-27 countries. Energy Policy, 38 (10), 6000-6008. https://doi.org/10.1016/j.enpol.2010.05.055. | |
dc.identifier.issn | 1873-6777 | es |
dc.identifier.issn | 0301-4215 | es |
dc.identifier.uri | https://hdl.handle.net/11441/152196 | |
dc.description.abstract | 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. | es |
dc.format | application/pdf | es |
dc.format.extent | 9 p. | es |
dc.language.iso | eng | es |
dc.publisher | Elsevier Science | es |
dc.relation.ispartof | Energy Policy, 38 (10), 6000-6008. | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.subject | Tax incentives | es |
dc.subject | Green electricity | es |
dc.subject | Renewable energy policy | es |
dc.title | Tax incentives to promote green electricity: An overview of EU-27 countries | es |
dc.type | info:eu-repo/semantics/article | es |
dcterms.identifier | https://ror.org/03yxnpp24 | |
dc.type.version | info:eu-repo/semantics/publishedVersion | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es |
dc.contributor.affiliation | Universidad de Sevilla. Departamento de Análisis Económico y Economía Política | es |
dc.relation.publisherversion | https://doi.org/10.1016/j.enpol.2010.05.055 | es |
dc.identifier.doi | 10.1016/j.enpol.2010.05.055 | es |
dc.journaltitle | Energy Policy | es |
dc.publication.volumen | 38 | es |
dc.publication.issue | 10 | es |
dc.publication.initialPage | 6000 | es |
dc.publication.endPage | 6008 | es |