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

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Energy and taxation is a rich field for research and its societal relevance is high. In
this 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 the
research my colleague Jan Bouwman and I have done on the question whether tax
law will act as a barrier or as a tool for promoting CCS for a project initiated by
Martha Roggenkamp and Edwin Woerdman on the capture, transportation and
permanent 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 in
carbon capture and sequestration.
Original languageEnglish
Title of host publicationA Force of Energy
Subtitle of host publicationEssays in Energy Law in Honour of Professor Martha Roggenkamp
EditorsRuven Fleming, Kars de Graaf, Leigh Hancher, Edwin Woerdman
Place of PublicationGroningen
PublisherUniversity of Groningen Press
Number of pages10
ISBN (Electronic)9789403429526
ISBN (Print)9789405429533
Publication statusPublished - 2022


  • Climate goals
  • CO2-emission reduction

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