【行业研报】菲沙研究所-衡量加拿大能源补贴：回顾最新技术并提出改革建议（英）-2023_市场营销策划.docxVIP

Measuring Canadian Energy Subsidies A Review of the State of the Art with Recommendations for Reform Glenn Fox 2023 2023 ? Fraser Institute Measuring Canadian Energy Subsidies A Review of the State of the Art with Recommendations for Reform by Glenn Fox Contents Executive Summary / i Introduction / 1 Background / 4 On the Measurement of Tax Expenditure Subsidies / 6 Tax Expenditure Subsidies and the Benchmark Income Tax Measures / 10 Pigouvian Welfare Economics / 11 The Evolving Composition of Canadian Energy Production / 14 International Estimates of Canadian Energy Subsidies / 15 Canadian Estimates of Energy Subsidies / 18 Determining the “Tax That Is Due” / 29 Other Modes of Energy Production / 32 The United States Energy Information Administration / 34 Discussion and Implications for the Measurement of Canadian Energy Subsidies / 40 References / 42 About the Author / 45 Acknowledgments / 45 Publishing Information / 46 Purpose, Funding, and Independence / 47 Supporting the Fraser Institute / 47 About the Fraser Institute / 48 Editorial Advisory Board / 49 Fox Fox ? Measuring Canadian Energy Subsidies ? i Executive Summary Canada, as a significant energy producer and consumer, faces complex and conten- tious debates regarding energy subsidies within its energy policy landscape. A strong case has been made that governments should not be involved in subsidizing energy production or consumption. Canada participates in an international, intergovern- mental effort to phase out inefficient fossil fuel subsidies. This international effort has leI it to individual governments to define what constitutes an inefficient subsidy, to measure the magnitude of such subsidies, and to work toward their elimination. However, reaching agreement on the definition of what constitutes a subsidy and on the question of how subsidies should be measured has been difficult. This disagree- ment has practical consequences for the estim