Environmentally Related Taxes in OECD Countries [electronic resource]: Issues and Strategies /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co operation and DevelopmentContent Provider
Organisation for Economic Co-operation and DevelopmentContent Provider
Paris : OECD Publishing,
2001.
It is now widely recognised that a greater use of market based instruments is a key element of effective and economically efficient environmental policies, and an important framework condition for sustainable development. Hence, over the last decade, economic instruments have been playing a growing role in environmental policies of OECD countries. In this context, a distinctive feature is the increasing role of environmentally related taxes. All countries have introduced environmental taxes to a varying extent, and an increasing number of countries are implementing comprehensive green-tax reforms, while others are contemplating doing so. This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of sectoral competitiveness -- and ways to overcome such problems.
Description based upon print version of record.
Foreword; Table of Contents; Summary and Conclusions; i. Making taxation and environmental policies mutually reinforcing; ii. Implementing environmentally related taxes; iii. Further work; Notes; Introduction; Environmentally related taxes; Outline of the report; Notes; Part I. CONCEPTUAL BACKGROUND; Chapter 1. A Brief Theory of Environmentally Related Taxation; Chapter 2. Options for Green Tax Reform; Part II. IMPLEMENTING GREEN TAX REFORM; Chapter 3. An Overview of Green Tax Reform and Environmentally Related Taxes in OECD Countries
Chapter 4. Addressing Competitiveness Concerns over Environmentally Related TaxationChapter 5. The Income Distribution Issue; Chapter 6. Administrative and Compliance Costs; Chapter 7. Acceptance Building; Chapter 8. Environmental Effectiveness: Available Evidence; Chapter 9. Taxing Greenhouse Gases: Issues and Options; Chapter 10. Green Tax Reforms: An Assessment; Annex I. Basic Economic Analysis of "First-round" Effects of Introducing a Carbon Tax; Annex II. The Case of Co-ordinated Implementation of a Carbon Tax; Annex III. ODC Taxation in the US; Annex IV. Non-CO2 Greenhouse Gas Taxation
Bibliography
It is now widely recognised that a greater use of market based instruments is a key element of effective and economically efficient environmental policies, and an important framework condition for sustainable development. Hence, over the last decade, economic instruments have been playing a growing role in environmental policies of OECD countries. In this context, a distinctive feature is the increasing role of environmentally related taxes. All countries have introduced environmental taxes to a varying extent, and an increasing number of countries are implementing comprehensive green-tax reforms, while others are contemplating doing so. This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of sectoral competitiveness -- and ways to overcome such problems.
Environmental conditions -- OECD countries.
Environmental impact charges -- OECD countries.
Environmental impact charges.
Environmental impact charges
Political Science
Law, Politics & Government
Public Finance
Environment Taxes