Energy and Taxation:U.S. lessons for Carbon Capture and Storage in Europe

Energy and taxation is a rich field for research and its societal relevance is high. Inthis Chapter I provide an overview of the research I did in this field, made enthusiastic on this topic by Martha Roggenkamp. Next, I provide an update of theresearch my colleague Jan Bouwman and I have done on the question whether taxlaw will act as a barrier or as a tool for promoting CCS for a project initiated byMartha Roggenkamp and Edwin Woerdman on the capture, transportation andpermanent storage of CO2. I conclude that the EU would do well by taking the U.S.experience as example, using a tax credit as a tool for incentivizing investment incarbon capture and sequestration

Value Creation and Inter-nation Equity

The contribution investigates whether any kind of value creation based allocation can be justified with the idea of inter-nation equity and explores whether a change of attribution to attribution on the basis of a standard of "value creation" would result in a fairer distribution of taxing rights at the global leve

Value Creation and Inter-nation Equity

The contribution investigates whether any kind of value creation based allocation can be justified with the idea of inter-nation equity and explores whether a change of attribution to attribution on the basis of a standard of "value creation" would result in a fairer distribution of taxing rights at the global leve