Taxing Energy Use.

Foreword
 Acknowledgements
 Table of contents
 Executive summary
 PART I. Overview
 Taxing energy use in OECD countries
 1. Introduction
 2. Background
 2.1. Why countries tax energy
 Box 1. Optimal commodity taxation to address externalities
 Box 2. Are energy taxes an effective policy tool?
 2.2. Current energy tax challenges
 3. Structure of the maps, methodology and data sources
 3.1. Tax base --
energy use
 3.2. Tax rates and tax expenditures
 Box 3. Neutrality in the treatment of different fuels
 Figure 1. Taxation of different fuels at EUR 30 per tonne of CO2. Box 4. Tax expenditures for fossil fuels4. Energy use and taxation across OECD countries: Results from the analysis
 4.1. Taxation of energy in the OECD --
general trends
 Figure 2. Composition of energy use (left) and CO2 emissions from energy (right) in OECD countries by use
 Figure 3. Composition of energy use (left) and CO2 emissions from energy (right) in OECD countries by fuel
 Figure 4. Average effective tax rates on energy (left) and CO2 from energy (right) in OECD countries
 Box 5. European Union Energy Taxation Directive. Table 1. OECD simple average effective tax rates on energy by fuel type and useTable 2. OECD simple average effective tax rates on CO2 from energy use by fuel type and use
 4.2. Taxation of energy used in transport
 Figure 5. Taxation of energy in the OECD area on an energy content basis
 Figure 6. Taxation of energy in the OECD area on a carbon content basis
 Figure 7. Effective tax rates on energy (left) and CO2 (right) in OECD countries: Transport fuel use
 Table 3. OECD simple average effective tax rates on energy in transport fuels, by fuel type and use. Table 4. OECD simple average effective tax rates on CO2 from transport fuels, by fuel type and useFigure 8. Effective tax rates on energy: Gasoline vs. diesel (road use)
 Figure 9. Effective tax rates on CO2: Gasoline vs. diesel (road use)
 Figure 10. Diesel/gasoline (road use) --
relative tax rates and bases in carbon terms
 4.3. Taxation of heating and process use of energy
 Figure 11. Effective tax rates on energy (left) and CO2 (right) in OECD countries: Heating and process fuel use. Table 5. OECD simple average effective tax rates on energy by fuel type and use: Heating and process fuel useTable 6. OECD simple average effective tax rates on CO2 by fuel type and use: Heating and process fuel use
 Figure 12. Effective tax rates on energy: Residential and commercial vs. industry and energy transformation use
 Figure 13. Effective tax rates on CO2: Residential and commercial vs. industry and energy transformation use
 4.4. Taxation of energy used to produce electricity
 Table 7. Taxation of electricity in OECD countries (number of countries).