Capros P., N. Deimezis and P. Karadeloglou (1991) "Effects of Energy Tax Harmonization in the Framework of the Single Market"
Paper presented at the International Conference of the Applied Econometrics Association on "International Energy Market Modelling", October 24 and 25, Montpellier, France.
The object of this article is to evaluate the consequences of energy tax harmonisation in the context of the completion of the Single Market. The impacts of the harmonisation of both the VAT and the excise taxes are evaluated. Those modifications have impacts on energy consumption through prices and on CO2 emission. The results of the introduction of harmonized tax are compared to the initial situation for four big European Countries (France, Germany, Italy and UK). All simulation are effected using the MIDAS model.
Paper available on request (hard copy only).