Publication or article

Uploaded subsidy-related resources, whether via actual file upload or link to resource on another website.

Government Spending on Canada's Oil and Gas Industry: Undermining Canada's Kyoto Commitment.

Amy Taylor, Matthew Bramley, and Mark Winfield, The Pembina Institute for Appropriate Development. This report, commissioned by the Climate Action Network Canada, identifies and quantifies federal government expenditure on Canada's oil and gas sector. It also investigates both federal and provincial support for oil sands developments. Useful information, though the subsidy numbers were lower than expected for resource-rich Canada. There may be programs or subsidy types that have not yet been counted.

Removing Energy Subsidies in Developing and Transition Economies.

Matthew Saunders and Karen Schneider. Australian Bureau of Agricultural and Resource Economics. June 2000. Australia is only one case in this international overview of problems with subsidies. AUSTRALIA, CANADA, UNITED STATES, JAPAN, EUROPEAN UNION, FORMER SOVIET UNION, EASTERN EUROPE, CHINA, INDONESIA, KOREA, THAILAND, INDIA, SOUTH AFRICA, MIDDLE EAST, MEXICO, ARGENTINA.

Environmental Tax Shifting in Massachusetts, Taxes that Work for Our Environment and the Economy.

Tellus Institute. This primer describes the theory and options for Environmental Tax Shifting (ETS) in Massachusetts. By shifting the state tax base from income, savings, or labor to use of resources, pollution, and sprawl, revenue raising would discourage unattractive activities rather than work and savings.

Energy Subsidies in California's Electricity Market Deregulation.

Energy Policy. V. 31, No. 13, pp. 1379-1391. Alexander Ritschel and Greg Smestad. Many interventions implemented by the state to smooth out the impacts of the energy crisis insulated electricity consumers from market realities and supported the existing structure of California’s electricity market, which is predominantly based on fossil fuels, while suppressing market incentives to improve energy conservation.

State Corporate Income Taxes 2001–2003.

Robert S. McIntyre and T.D. Coo Nyugen, Citizens for Tax Justice and the Institute on Taxation and Economic Policy. Detailed assessments of the actual taxes paid by major US corporations and corporate sectors at the state level. Tax breaks often allow particular sectors, including energy, to pay an effective tax rate that is much lower than their statutory rate. Companion studies to various federal tax assessments done by CTJ and the tax breaks that allow them to dramatically reduce their federal tax liabilities.