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DOI | 10.1016/j.enpol.2018.07.049 |
The application of distributive justice to energy taxation utilising sovereign wealth funds | |
Heffron, Raphael J. | |
2018-11-01 | |
发表期刊 | ENERGY POLICY |
ISSN | 0301-4215 |
EISSN | 1873-6777 |
出版年 | 2018 |
卷号 | 122页码:649-654 |
文章类型 | Article |
语种 | 英语 |
国家 | Scotland |
英文摘要 | The energy sector is characterized by inequality and this is part due to the lack of distributive justice applied to energy resource tax revenue. This paper advances one solution to this problem which is for such countries to establish a Sovereign Wealth Fund. There is limited literature on ensuring that distributive justice is a key policy goal of energy taxation and this research aims to contribute to that literature as well as the emerging literature on Sovereign Wealth Funds. Too often as identified in the research, energy taxation policy is developed in isolation and a more holistic perspective is needed which incorporates the entire tax system. A focus on distributive justice as an over-arching energy taxation policy goal is particularly important as a retention of the current status quo will continue to see countries lose the majority of the benefits of their own energy resources to foreign markets and consumers. A Sovereign Wealth Fund, at its core a legal construct with a financial purpose can not only contribute to increased distributive justice but can also ensure increased accountability, transparency and governance in their energy sector. |
英文关键词 | Distributive Justice Energy Taxation: Sovereign Wealth Funds Norway Democratic Republic of Congo |
领域 | 气候变化 |
收录类别 | SCI-E ; SSCI |
WOS记录号 | WOS:000447576700060 |
WOS关键词 | LAW |
WOS类目 | Economics ; Energy & Fuels ; Environmental Sciences ; Environmental Studies |
WOS研究方向 | Business & Economics ; Energy & Fuels ; Environmental Sciences & Ecology |
引用统计 | |
文献类型 | 期刊论文 |
条目标识符 | http://119.78.100.173/C666/handle/2XK7JSWQ/19009 |
专题 | 气候变化 |
作者单位 | Univ Dundee, CEPMLP, Global Energy Law & Sustainabil, Dundee, Scotland |
推荐引用方式 GB/T 7714 | Heffron, Raphael J.. The application of distributive justice to energy taxation utilising sovereign wealth funds[J]. ENERGY POLICY,2018,122:649-654. |
APA | Heffron, Raphael J..(2018).The application of distributive justice to energy taxation utilising sovereign wealth funds.ENERGY POLICY,122,649-654. |
MLA | Heffron, Raphael J.."The application of distributive justice to energy taxation utilising sovereign wealth funds".ENERGY POLICY 122(2018):649-654. |
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