Effects of U.S. Tax Policy on Greenhouse Gas Emissions

摘要: The U.S. Congress charged the National Academies with conducting a review of Internal Revenue Code to identify types and specific tax provisions that have largest effects on carbon other greenhouse gas emissions estimate magnitude those effects. To address such broad charge, appointed committee composed experts in policy, energy environmental modeling, economics, law, climate science, related areas. For scientific background produce Effects Tax Policy Greenhouse Gas Emissions, relied earlier findings studies by Academies, government, research organizations. has reports set boundaries economic, environmental, regulatory assumptions for present study. major economic are developed Energy Information Administration (EIA) its annual modeling. Additionally, upon publicly available data provided Environmental Protection Agency, which inventories (GHG) from different sources United States. system affects primarily through changes prices inputs outputs or goods services. Most considered this report relate directly production consumption sources. However, there is substantial expenditures called "broad-based" favor certain categories consumption-among them, employer-provided health care, owner-occupied housing, purchase new plants equipment. Emissions examines both excise taxes could significant impact GHG emissions.