Environmentally Related Taxes in OECD Countries : Issues and Strategies 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 refo