OECD Taxation Working Papers

The distributional effects of energy taxes

DOI:https://doi.org/10.1787/5js1qwkqqrbv-en

New evidence for 21 OECD countries shows that the distributional effects of energy taxes differ by energy carrier. On an expenditure basis, taxes on transport fuels are not regressive on average, as households in lower expenditure deciles spend a lower proportion of their expenditure on taxes...



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