Environmentally Related Taxes in OECD Countries

Environmentally Related Taxes in OECD Countries

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05 Oct 2001
9789264193659 (PDF) ;9789264187313(print)

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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.

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Table of Contents

Summary and Conclusions
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 GreenTax Reform and Environmentally Related Taxes in OECD Countries
Chapter 4. Addressing Competitiveness Concerns Over Environmentally Related Taxation
Chapter 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
Chapter 10. GreenTax Reforms: An Assessment
Annex I. Basic Economic Analysis of "First-Round" Effects of Introducing a Carbon Tax
Annex II. The Case of Coordinated Implementation of a Carbon Tax
Annex III. ODC Taxation in the US
Annex IV. Non-CO2 Greenhouse Gas Taxation

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