2013•University of North Texas Digital Library (University of North Texas)Open access

Energy Tax Policy: Historical Perspectives on and Current Status of Energy Tax Expenditures

Molly F. Sherlock

Abstract

This report examines how current revenue losses resulting from energy tax provisions compare to historical losses and provides a foundation for understanding how current energy tax policy evolved by providing a longitudinal perspective on energy tax policy and expenditures.

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Key concepts: Energy tax, Public economics, Economics, Tax reform, Tax policy, Tax revenue, Energy policy, Tax credit