气候变化领域集成服务门户(CCPortal): Implementing dynamic electricity taxation in Denmark

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DOI	10.1016/j.enpol.2020.111543
	Implementing dynamic electricity taxation in Denmark
	Albertsen L.H.; Andersen M.; Boscán L.R.; Santos A.Q.
发表日期	2020
ISSN	3014215
卷号	143
英文摘要	This paper investigates how to implement residential dynamic taxation in Denmark. To this end, it proposes three dynamic schemes that can be implemented by the Danish government. In particular, the paper studies one Ad-valorem and two different per-unit tax schemes, which respectively depend on electricity consumption and CO2 emissions. A second contribution of the paper is to perform a holistic impact assessment based on six different categories, which decision makers can utilize to evaluate taxation schemes. These are: CO2 emissions saved; the social cost of CO2 savings; revenue neutrality; the composition of the production mix; transparency and predictability of taxation schemes; and how much consumption can be shifted. Based on the findings, a recommendation directed at Danish decision makers in the energy sector is presented. Results stand in contrast to earlier findings in the literature and suggest that a per-unit (excise) dynamic taxation scheme that depends on the level of consumption is preferred over a per-unit taxation scheme that depends on CO2 emissions or an Ad-valorem tax on the retail electricity price. This assessment is based on the considerations that the preferred scheme: (1) incentivizes greater demand-side flexibility, (2) reduces CO2 emissions more efficiently, (3) depends on a predictable random variable, i.e. electricity consumption. © 2020 Elsevier Ltd
英文关键词	Dynamic taxation; Implicit demand response; Optimization; Residential consumer flexibility
scopus关键词	Carbon dioxide; Decision making; Electric power utilization; CO2 emissions; Decision makers; Electricity prices; Electricity-consumption; Energy sector; Impact assessments; Production mix; Social cost; Taxation; carbon emission; decision making; electricity industry; energy policy; energy use; policy implementation; tax system; Denmark
来源期刊	Energy Policy
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/176623
作者单位	The Faculty of Engineering, University of Southern Denmark, Campusvej 55DK-5230, Denmark; Energinet, Tonne Kjærsvej 65DK-7000, Denmark; Department of Sociology, Environmental and Business Economics, University of Southern Denmark, Niels Bohrs Vej 9DK-6700, Denmark; Danish Utility Regulator (DUR), Torvegade 10DK-3300, Denmark; Mærsk Mc-Kinney Møller Institute, University of Southern Denmark, Campusvej 55DK-5230, Denmark
推荐引用方式 GB/T 7714	Albertsen L.H.,Andersen M.,Boscán L.R.,et al. Implementing dynamic electricity taxation in Denmark[J],2020,143.
APA	Albertsen L.H.,Andersen M.,Boscán L.R.,&Santos A.Q..(2020).Implementing dynamic electricity taxation in Denmark.Energy Policy,143.
MLA	Albertsen L.H.,et al."Implementing dynamic electricity taxation in Denmark".Energy Policy 143(2020).