Institutional Research Information Service
UCL Logo
Please report any queries concerning the funding data grouped in the sections named "Externally Awarded" or "Internally Disbursed" (shown on the profile page) to your Research Finance Administrator. Your can find your Research Finance Administrator at http://www.ucl.ac.uk/finance/research/post_award/post_award_contacts.php by entering your department
Please report any queries concerning the student data shown on the profile page to:

Email: portico-services@ucl.ac.uk

Help Desk: http://www.ucl.ac.uk/ras/portico/helpdesk
Publication Detail
Two unannounced environmental tax reforms in the UK: The fuel duty escalator and income tax in the 1990s
  • Publication Type:
    Journal article
  • Publication Sub Type:
  • Authors:
    Ekins P, Kleinman H, Bell S, Venn A
  • Publisher:
  • Publication date:
  • Pagination:
    1561, 1568
  • Journal:
  • Volume:
  • Issue:
  • Print ISSN:
  • Language:
  • Keywords:
    Environmental tax reform, Fuel duty escalator
  • Addresses:
    Ekins, P
    UCL Energy Inst
    WC1H 0HY
Environmental tax reform (ETR) is a process of shifting the weight of taxation from socially desirable activities, such as labour and profit-generation, to the use of natural resources and the generation of pollution. The paper calculates the revenues from the UK fuel duty escalator (FDE) (an above-inflation increase in fuel duty implemented from 1993 to 1999), and compares these with the revenues lost from the cuts in income tax in 1995 and 1996, and again in 2001. The paper finds that the lost revenue was roughly the same as the revenue from the FDE. In effect the governments concerned had implemented an ETR without in any way drawing attention to the fact. The FDE was discontinued in 1999 when the oil price rose and, in the face of protests at the level of fuel duty the following year, real revenues from fuel duty subsequently declined. It is at least arguable that, had the fact that FDE had facilitated income tax cuts been established by the government at the time, the FDE and fuel duty generally would have been less unpopular. (C) 2010 Elsevier B.V. All rights reserved.
Publication data is maintained in RPS. Visit https://rps.ucl.ac.uk
 More search options
UCL Researchers
Bartlett School Env, Energy & Resources
University College London - Gower Street - London - WC1E 6BT Tel:+44 (0)20 7679 2000

© UCL 1999–2011

Search by