The user cost of energy resource and its reasonable tax rate-A case of oil

1st International Global on Renewable Energy and Development

Lifan, Liu^1

Jiangsu University of Science and Technology, Zhenjiang, China^1

关键词: Future generations;    Non-renewable resource;    Oil resource;    Policy suggestions;    Resources depletion;    Tax rates;    Tax reform;    User cost;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/100/1/012006/pdf
DOI  :  10.1088/1755-1315/100/1/012006

来源: IOP

【 摘 要 】

The development and use of natural resources bring about the externality of resources depletion, especially for non-renewable resources. This paper takes oil as an example to analyze the user cost of energy resource with EI Serafy User cost method, and discusses the rationality of the resource tax. Meanwhile, this paper determines oil resource tax rate in consideration of resource sustainable development. The results show that, the user cost of oil isn't compensated fully, it is too low to make compensation to the environment and the profit of future generation, and the resource tax is a little low. At last of the paper, some conclusions and policy suggestions on resource tax reform are given.