Energy

Corporate Income Taxes in the Bush Years.

Robert S. McIntyre and T.D. Coo Nyugen, Citizens for Tax Justice. The latest of a series of detailed assessments of the actual taxes paid by major US corporations and corporate sectors, and the tax breaks that allow them to dramatically reduce their federal tax liabilities. Energy is normally a big beneficiary of these tax breaks, and pays a low effective tax rate relative to other sectors. See also Citizens for Tax Justices Assessments Of Corporate Taxes 2000 and 1996.

Subsidies and Sustainable Rural Energy Services: Can We Create Incentives Without Distorting Markets?

Douglas F. Barnes and Jonathan Halpern, The World Bank. Paper analyzes the difficulties in trying to extend basic energy services to poor or remote populations in an efficient manner. They note many examples where substantial funding has subsidized wealthier members of the population rather than the poor as originally planned.

Energy Taxes and Subsidies: A Report to the Energy Policy Project of The Ford Foundation

Gerard M. Brannon. A 1974 report to the Energy Policy Project of the Ford Foundation that examines the role of energy subsidies and taxes as instruments of government policy. It is one of the earlier assessments of this problem. A premise of the report is the exploration of how subsidies and taxation affected the "energy crisis" of the early 1970's and how they could be utilized to generate more favorable responses and outcomes to future crises.