Sustainability-oriented Future EU Funding : A European Nuclear Power Tax

Autor: Dellinger, Fanny, Schratzenstaller, Margit
Jazyk: angličtina
Rok vydání: 2017
Předmět:
Popis: Nuclear power plays an important role in Europe’s energy mix today. Considering the manifold environmental and health hazards related to all phases of nuclear power production which may cause considerable negative externalities it is remarkable that the whole issue of using taxes as instruments to internalise the externalities associated with nuclear power is completely neglected in the literature. The paper provides a rationale for taxing nuclear power which is based on an analysis of its social costs and of potential windfall profits for the nuclear industry generated by EU policies. After giving an overview of existing nuclear taxes in the nuclear power-generating EU Member States, we elaborate the case for channelling revenues from a nuclear power tax into the EU budget as sustainability-oriented tax-based own resource replacing a part of national contributions within a fiscally neutral approach to reform the current system of own resources. Finally, the potential revenues from an EU-wide nuclear power tax are estimated. FairTax
Databáze: OpenAIRE