2016 ENV Ministerial - Michelle Harding - OECD - Taxation on gasoline - Air pollution breakout session
1. TAXATION OF GASOLINE &
DIESEL FOR ROAD TRANSPORT
28 September 2016
Michelle Harding
Centre for Tax Policy and Administration
2. Transport energy
consumption
Source: OECD calculations | IEA (2016) Extended Energy Balances
0
10
20
30
40
50
60
1971
1973
1975
1977
1979
1981
1983
1985
1987
1989
1991
1993
1995
1997
1999
2001
2003
2005
2007
2009
2011
2013
All non-road transport
fuels
Electricity
Biofuels
Diesel
Gasoline
Energy Use (EJs)
3. Dieselisation in
European OECD
countries
0% 20% 40% 60%
AUT
BEL
CZE
DNK
EST
FIN
FRA
DEU
GRC
HUN
IRL
ITA
LUX
NLD
NOR
POL
PRT
SVK
SVN
ESP
SWE
CHE
TUR
GBR
1995
2009
% of annual registrationsSource: Harding, M. (2014) The Diesel Differential, OECD Tax Working Paper No. 21
4. Effective tax rates
in the OECD
Source: OECD (2015) Taxing Energy Use in OECD & SPE Countries
0
5
10
15
20
25
TUR
NLD
NOR
ITA
GBR
GRC
DEU
FIN
SWE
BEL
FRA
CHE
IRL
DNK
ISR
PRT
JPN
AUT
SVK
CZE
OECD-S
KOR
SVN
ESP
LUX
EST
ISL
HUN
POL
NZL
CHL
AUS
OECD-W
CAN
USA
MEX
Gasoline(roaduse)
Diesel(roaduse)
Taxrate(EURperGJ)