Impact of Electricity Taxation in Germany on the Electricity Wholesale Market

摘要

The utilization of distributed storage and sector coupling technologies to enable energy systems with a dominant share of renewable energies is a widely discussed issue. This paper deals with the aspect of market integration of these technologies, which are currently hampered in their use in the electricity market by the burden of high regulatory taxes. This barrier, which is substantial in Germany, is further reinforced by the widespread concept of a completely price-insensitive per-unit tax. In view of this barrier, an alternative, price-sensitive ad-valorem taxation regime is examined with regard to consumer costs, tax income and market behaviour. For this purpose, both taxation regimes are implemented in a pan-European market simulation model, which incorporates aggregators operating the distributed technologies in the German market area. The aggregators’ market deployment considers regulatory costs in the objective function, thus enabling the analysis of different tax designs.