[论文解读] Uniform taxation of electricity: incentives for flexibility and cost redistribution among household categories

Philipp Andreas Gunkel, Febin Kachirayil+4 more|arXiv (Cornell University)|Jun 20, 2023

Smart Grid Energy Management被引用 2

一句话总结

本研究提出对所有电力消费（无论来源）统一征税，以取代对自用太阳能光伏（PV）发电的税收豁免。基于丹麦155,000名产消者（prosumers）的案例研究显示，该政策使总体税负降低38%，为61%的家庭带来净节省（最高达23%），并实现成本的累进式再分配——使高居住密度家庭受益，而大型住宅中的单人户则需承担更高成本，同时提升了电网灵活性与系统效率。

ABSTRACT

Recent years have shown a rapid adoption of residential solar PV with increased self-consumption and self-sufficiency levels in Europe. A major driver for their economic viability is the electricity tax exemption for the consumption of self-produced electricity. This leads to large residential PV capacities and partially overburdened distribution grids. Furthermore, the tax exemption that benefits wealthy households that can afford capital-intense investments in solar panels in particular has sparked discussions about energy equity and the appropriate taxation level for self-consumption. This study investigates the implementation of uniform electricity taxes on all consumption, irrespective of the origin of the production, by means of a case study of 155,000 hypothetical Danish prosumers. The results show that the new taxation policy redistributes costs progressively across household sizes. As more consumption is taxed, the tax level can be reduced by 38%, leading to 61% of all households seeing net savings of up to 23% off their yearly tax bill. High-occupancy houses save an average of 116 Euro per year at the expense of single households living in large dwellings who pay 55 Euro per year more. Implementing a uniform electricity tax in combination with a reduced overall tax level can (a) maintain overall tax revenues and (b) increase the interaction of batteries with the grid at the expense of behind-the-meter operations. In the end, the implicit cross-subsidy is removed by taxing self-consumption uniformly, leading to a cost redistribution supporting occupant-dense households and encouraging the flexible behavior of prosumers. This policy measure improves economic efficiency and greater use of technology with positive system-wide impacts.

研究动机与目标

• 分析以统一电力税取代自用太阳能光伏发电税收豁免的经济与公平性影响。
• 评估此类税收改革对不同家庭规模与收入群体家庭能源成本的影响。
• 评估其对电网灵活性、电池使用及整体系统效率的影响。
• 确定统一征税是否可在维持财政收入中性的同时改善能源公平性。

提出的方法

• 使用详细的能源系统模拟，对155,000户丹麦家庭的代表性样本进行建模。
• 纳入家庭特征，包括居住人数、住宅面积、收入水平以及电器拥有情况（光伏、电池、电动汽车、热泵等）。
• 按小时跟踪各类终端用途的能源流动：电网购电、光伏发电、电池充放电及电器使用。
• 将基准情景（BAU）与新税情景（NTAX）及减税变体（NTAX38）进行对比，以评估成本与公平性影响。
• 对所有电力消费（无论发电来源）统一征税，取代此前对自用太阳能光伏发电的税收豁免。
• 开展敏感性分析，以评估在不同太阳能潜力与税率水平下的影响。

实验结果

研究问题

• RQ1 统一电力税如何影响不同家庭类型与收入群体的家庭能源成本？
• RQ2 统一征税在多大程度上可降低总体电力税负，同时保持财政收入中性？
• RQ3 该政策如何影响住宅电池的部署与运行模式以及与电网的互动？
• RQ4 以统一电力税取代太阳能税收豁免的公平性影响为何？
• RQ5 该政策如何影响配电网的整体系统效率与灵活性？

主要发现

• 统一电力税可在维持总税收收入不变的前提下，使总体电力税负降低38%。
• 61%的家庭在年度电力税账单上实现净节省，减税情景（NTAX38）下最高节省达23%。
• 高居住密度家庭平均每年节省116欧元，而大型住宅中的单人户则每年多支付55欧元。
• 该政策减少了“表后”（behind-the-meter）运行，增加了电池与电网的互动，从而提升了系统灵活性。
• 从低收入家庭向高收入家庭的隐性交叉补贴被消除，实现向居住密度较高的家庭倾斜的累进式成本再分配。
• 改革提升了经济效率，并支持更具弹性的技术更广泛部署，对整体系统产生积极影响。