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Accession Number PB2014-100746
Title Effects of U. S. Tax Policy on Greenhouse Gas Emissions.
Publication Date 2013
Media Count 198p
Personal Author P. T. Beaton S. A. Merrill W. D. Nordhaus
Abstract The U.S. Congress charged the National Academies with conducting a comprehensive review of the Internal Revenue Code to identify the types of and specific tax provisions that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. To address such a broad charge, the National Academies appointed a committee composed of experts in tax policy, energy and environmental modeling, economics, environmental law, climate science, and related areas. For scientific background informing the study, the committee relied on the earlier findings and studies by the National Academies, the U.S. government, and other research organizations. The committee has relied on earlier reports and studies to set the boundaries of the economic, environmental, and regulatory assumptions for the present study. The major economic and environmental assumptions are those developed by the U.S. Energy Information Administration (EIA) in its annual reports and modeling. Additionally, the committee has relied upon publicly available data provided by the U.S. Environmental Protection Agency, which inventories greenhouse gas (GHG) emissions from different sources in the United States. The tax system affects emissions primarily through changes in the prices of inputs and outputs or goods and services. Most of the tax provisions considered in this report relate directly to the production or consumption of different energy sources. However, there is a substantial set of tax expenditures that we call broad-based that favor certain categories of consumptionamong them, employer-provided health care, owner-occupied housing, and purchase of new plants and equipment. The committee examined both tax expenditures and excise taxes that could have a significant impact on GHG emissions.
Keywords Biofuels
Greenhouse gas
Tax expenditures
Tax policy

Source Agency Single Entry
NTIS Subject Category 48 - Natural Resources & Earth Sciences
70F - Public Administration & Government
97B - Energy Use, Supply, & Demand
97K - Fuels
81J - Reciprocation & Rotating Combustion Engines
96 - Business & Economics
Corporate Author National Academy of Sciences, Washington, DC.
Document Type Technical report
Title Note N/A
NTIS Issue Number 1403
Contract Number N/A

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