4. Taxing vehicles and their use

Taxes related to the purchase, ownership and usage of vehicles were introduced in most OECD countries in the first half of the 20th century and have become an important source of tax revenue for many governments. All member countries rely on a wide range of tax instruments to raise revenue from both private and commercial vehicle owners and road users. Vehicle and vehicle usage taxation in its widest definition represents a prime example of the use of the whole spectrum of consumption taxes for taxing vehicles and their use, including VAT as well as ad quantum or ad valorem taxes (see definitions in Chapter 3). Over time, many governments have integrated environmental and climate objectives to these instruments.

Taxes and charges on vehicles mainly include:

  • Taxes on the purchase (including VAT and retail sales taxes) and registration of motor vehicles (including fees and charges, which are considered as taxes for the purpose of this chapter), payable once at the time of acquisition and/or the first putting into service of a vehicle (see Annex Table 4.A.1 and Annex Table 4.A.3);

  • Periodic taxes payable in connection with the ownership or use of the vehicles (see Annex Table 4.A.3);

  • Taxes on road fuels (see Annex Table 4.A.4 and Annex Table 4.A.5); and

  • Taxes on aviation fuels (see Annex Table 4.A.6)

Taxes on vehicles result from a long evolution over time and reflect a variety of influences beyond the need to raise revenue. Geography, industrial, social, energy, transport, urban and environmental policy considerations have all had an influence on the level and structure of taxation. Also the distributional impact of taxes on vehicles has evolved. Many of these taxes were instituted in a time when cars were considered luxury items. Wider ownership of cars over time (many low-income households own at least one car today) has reduced the progressivity of taxes on vehicles.

In most countries total taxes on vehicles result from a combination of one-off (on purchase or import) and recurrent (on ownership or use) taxes as well as from a mix between ad valorem (on the price) and ad quantum taxes (taking into account polluting emissions, weight, engine power, number of axles, age, fuel efficiency, equipment, suspension, cylinder capacity, number of seats, type of fuel, electric propulsion and distance covered). In most OECD countries, vehicles used by public authorities (fire brigades, police, armed forces, local authorities, rescue services etc.), vehicles for people with disabilities and for diplomatic missions are exempt from taxes on the purchase, registration and/or use of motor vehicles.

Taxes on the purchase/registration and use of motor vehicles cannot be considered in isolation from other tax bases and rates. Among the other elements to be taken into account when considering the taxation of vehicles as a whole are insurance premium taxes, specific road tolls (bridge or motorway tolls, congestion charges, and distance charges), import duties, company car taxation, passenger transport taxes, etc. (Harding, 2014[1]), These are however not covered in this publication.

This chapter describes the taxes imposed on the purchase, registration and use of road vehicles in OECD countries, highlighting in particular those that include environmental criteria (Section 4.2). It also describes the level of taxes on road fuels (Section 4.3), including recent temporary reduction measures adopted by countries to counteract sharp price increases. It finally shows the level of consumption taxes on aviation fuels (Section 4.4), including the tax exemptions that often apply to these fuels.

There is growing awareness among countries that a transition to net zero greenhouse gas emissions by around the middle of the century is essential for containing the risks of dangerous climate change (OECD, 2021[2]). Reaching climate neutrality by mid-century, in line with the 2015 Paris Agreement’s goal, demands deep transformations (Filippo Maria D’Arcangelo Ilai Levin Alessia Pagani Mauro Pisu Åsa Johansson, 2022[3]). These transformations include the development of comprehensive policy mixes combining direct and indirect emission pricing, standards and regulations and complementary policies such as innovation support and offsetting adverse distributional effects.

Globally, transport was responsible for 25% of direct CO2 emissions from fuel combustion in 2018 (ITF, 2021[4]), mainly road transport. Well designed taxes can reduce pollution and greenhouse gas emissions very effectively. Governments increasingly use taxation to influence consumer behaviour with a view to reducing CO2 emissions from road transport. They notably adapt a number of tax instruments, including one-off taxes such as registration taxes, or recurrent taxes such as annual circulation taxes according to the CO2 or other polluting emissions. Also fuel excises, an implicit form of carbon pricing, play an important role in carbon pricing policies, as research shows that these taxes continue to dominate effective carbon rates in the OECD (OECD, 2021[2]). However, the effectiveness and efficiency of such tax policies depends largely on how they are designed and implemented as part of an overall policy framework that takes notably into account available alternatives, interactions with other policies, and public support (Teusch and van Dender, 2020[5]). To this regard, adequate compensation schemes are particularly important policy components to protect the most vulnerable households (Alonso and Kilpatrick, 2022[6]).

Against this backdrop, taxes on road vehicles have been progressively adapted to influence consumer behaviour and to curb transport externalities, in particular environmental and climate externalities. Energy and environmental considerations have led to a progressive adjustment of the taxes on the purchase and registration of road vehicles to take account, for example, of their fuel efficiency or CO2 and other polluting emissions. Taxes on road use have also been introduced, initially to fund and maintain infrastructure but progressively to also manage other externalities of road transport, including polluting emissions. Some of these taxes have a direct relationship with environmental objectives, for example where the tax differentiates on the basis of CO2 emissions of the vehicles, while others may only have an indirect connection such as taxes based on the weight or on the fuel efficiency of the vehicle.

All OECD countries levy national and sometimes subnational taxes on the purchase and registration of road vehicles. These taxes may include VAT, sales taxes, excise duties and other fees and charges associated with the registration of a vehicle. Their level and structure vary considerably among OECD countries (see Annex Table 4.A.1 and Annex Table 4.A.2). They are based on a large diversity of criteria or on a combination of these. The main criteria for assessing these taxes can include:

  • The price or value of the vehicle;

  • The direct environmental impact, i.e. CO2 emissions and other polluting emissions;

  • The characteristics of the vehicle such as the type of fuel used, the weight, the cylinder capacity and the engine power. These may be indirectly connected with polluting emissions but were generally not introduced for environmental purposes;

  • Social considerations incl. preferential treatment of emergency vehicles, ambulances, vehicles for people with disabilities, vehicles for public transport, etc.;

  • The private or commercial use of the vehicle;

  • The specific features of vehicles for the transportation of goods such as the number of axles, cargo room, number of seats, etc.

A number of specific elements can further be taken into consideration for determining the tax burden, such as the presence of safety equipment, air conditioning, etc. A specific tax applies to tyres in the United States. Taxation may also depend on the age of the vehicle in several countries.

All OECD countries levy VAT on the sale of vehicles at the standard rate, except the United States that does not have a VAT and where retail sales taxes are imposed at subnational level. Unlike final consumers, businesses will most often have a right to an input tax credit for the VAT incurred on the purchase of vehicles (albeit often with limitations – see Chapter 2). In many countries, VAT is also levied on the sale of second-hand vehicles under a margin scheme whereby the tax base for VAT is determined on the basis of the margin of the professional reseller rather than on the full sale price of the vehicle.

Differentiating taxes on the purchase or registration of road vehicles to take account of their polluting emissions can give vehicle purchasers an immediate incentive to buy a vehicle that pollutes less. This is now done in 35 out of 38 OECD countries. As shown in Annex Table 4.A.1, in 2022 all OECD member countries except Colombia, Costa Rica and Estonia take environmental or fuel efficiency criteria into account when determining the level of taxation and/or providing bonuses for the purchase of vehicles at the national and/or subnational level. In 18 of these countries (Australia, Austria, Belgium, Czech Republic, Denmark, Finland, France, Greece, Iceland, Ireland, Italy, Lithuania, Netherlands, Norway, Portugal, Slovenia, Spain and Sweden), the CO2 emissions are directly taken into account to determine the level of taxation. Some countries apply “feebates” i.e. rebates or a fees, depending on whether the vehicle exceeds a certain emission threshold. Eight countries provide a “bonus” (i.e. a subsidy paid by the government or a local authority on the purchase of the vehicle) to the buyers of selected vehicles with low or no CO2 emissions (Canada, France, Germany, Italy, Korea, New Zealand and Sweden). In some countries a “malus” (i.e. an additional tax, charge or fee) is imposed on vehicles with high CO2 emissions (Belgium, Canada, France, Italy and Sweden). In many countries purchasers of hybrid or full-electric vehicles receive a direct reduction (sometimes up to 100%) of registration taxes, charges or fees (Austria, Belgium, Czech Republic, France, Greece, Hungary, Iceland, Israel, Italy, Korea, Luxembourg, Mexico, New Zealand, Poland, Portugal, Sweden and Türkiye). Chile, Ireland, Israel and Norway also adjust their registration taxes to the emission level of nitrogen oxide (NOX).

Annex Table 4.A.2 provides an illustration of the cumulative effect of VAT, (local) taxes on registration, fees and environmental taxes on the purchase and registration of some typical vehicles (with electric, hybrid and combustion engines). Since rates, charges and rebates may differ at sub-national level in some countries, the table shows the overall tax calculations for the purchase and registration of these vehicles in the capital of each country. For example, for the category of the most taxed vehicles (i.e. four wheel drive vehicle with combustion engine emitting more than 290gr CO2/km) the total tax burden ranges from about 12% of the ex-tax price of the vehicle in Bern, Switzerland and in Washington, United States (respectively with a VAT rate of 7.7% and a sales tax of 6%, relatively low registration taxes and no CO2 tax) up to more than 150% of the ex-tax price in The Hague, Netherlands (with a VAT rate of 21% and a relatively high registration tax fully based on CO2 emissions) and Copenhagen, Denmark (with a VAT rate of 25% and relatively high registration taxes based on value and CO2 emissions). In Ankara, Türkiye, the total purchase and registration taxes can amount to more than 200% of the ex-tax price due to a very high registration tax. Tax rebates and bonuses on (fully) electric vehicles, on the other hand, may reduce the amount of these taxes to about 0% of the ex-tax price (in Oslo, Norway and Reykjavik, Iceland), or even provide a net purchase aid (in Paris, France; Luxembourg; and Washington, United States). These figures illustrate the very large differences in taxation across OECD countries both in terms of the total amount of taxes and the structure of these taxes.

The international differences in taxation of the purchase and registration of motor vehicles do not give rise to considerable cross-border shopping as motor vehicles need to be registered with a unique identification number in the principal country of use. VAT levied on the importation of a vehicle (or on its "acquisition" for cross-border sales within the EU) will generally be due in the country of registration. Even in the integrated market of the EU, there has been no harmonisation or even approximation of taxes or tax rates on motor vehicles.

The number of countries offering tax incentives and/or bonuses for the purchase of electric vehicles by consumers increased considerably since 2010. These policies had a significant impact on consumer behaviour and on the offering of car makers, even if for the latter national technical standards may also play a decisive role. Fiscal incentives at the vehicle purchase, as well as complementary measures (e.g. road toll rebates and low-emission zones) have been found to be pivotal to attract consumers and businesses to choose the electric option (International Energy Agency, 2020[7]). Tax rates that reflect CO2 emissions, on the other hand, are likely to further stimulate increased electric vehicle uptake. A carbon price on vehicle sales is most effective when producers and consumers can see and respond to price signals and can easily shift to low-carbon alternatives (John Larsen, 2020[8]).

All OECD countries levy taxes on ownership or use of motor vehicles, or both (see Annex Table 4.A.3). These taxes include recurring charges and taxes (annual or semi-annual registration fees, motor vehicle taxes, road taxes, licencing fees, etc.) levied on the right to drive on public roads. As was the case for taxes on vehicle purchase and registration, also these recurrent taxes take many forms across OECD countries and their level varies widely. The main elements used to assess these taxes are very similar to those used for assessing taxes on the purchase and registration such as use (commercial or not), vehicle type, type of fuel, engine size, age, emissions of pollutants, and fuel efficiency. In about one third of OECD countries (13 out of 38 i.e. Australia, Belgium, Canada, Chile, Colombia, Japan, Mexico, Netherlands, Poland, Portugal, Spain, Switzerland and the United States) local taxes are levied on the ownership or use of motor vehicles.

Differentiating recurrent taxes on ownership or use on the basis of polluting emission has become widespread among OECD countries. About two thirds of these countries (22 out of 38) include CO2 emissions in the criteria for assessing these taxes and/or for applying the exemption for hybrid and electric vehicles (Austria, Belgium, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Latvia, Luxembourg, Netherlands, Norway, Portugal, Slovak Republic, Slovenia, Sweden, Switzerland and the United Kingdom). Fourteen of these countries (Austria, Belgium, Denmark, Finland, France, Greece, Iceland, Ireland, Italy, Netherlands, Norway, Portugal, Slovenia and Sweden) apply such differentiation for both purchase/registration and periodic taxes. Norway, repealed the exemption for Traffic Insurance Tax for electricity powered vehicles as of 1 March 2022.

All OECD countries except Canada, Colombia, Costa Rica, Germany, Mexico, New Zealand and Sweden, reported the application of specific tax rates and/or specific tax bases for commercial vehicles (lorries, trucks, heavy goods vehicles, buses, utility vehicles). Criteria for assessing these taxes include the weight, the loading capacity, the number of axles and the type of vehicle (e.g. semi-trailers).

Excises on transport fuels exist since the first half of the 20th century. Their introduction was originally motivated primarily if not exclusively by non-environmental objectives, such as general revenue generation or to finance infrastructure spending. However, over time, fuel taxes have gradually taken on an environmental dimension. Given their often high level, taxes on road fuels are bound to discourage the use of fossil fuels at some point, which has an indirect effect on CO2 emissions, even if their rates are not motivated by environmental considerations and hence the implied carbon pricing structure is not ideal. These taxes may offer an effective price-based instrument to pursue environmental objectives. For example, when the more environmentally-friendly unleaded gasoline appeared on the market, it was not commercially competitive with leaded gasoline as a retail product because it was more expensive to produce. Energy taxation was used to overcome this handicap by making unleaded gasoline cheaper at the pump. Today, leaded gasoline has disappeared and is even no longer allowed on the market. On the other hand, lower taxes on Liquefied Petroleum Gas (LPG) used as propellant had a much less significant effect on consumer behaviour. The characteristics of this fuel (not liquid at standard temperature and atmospheric pressure; more difficult to stock; need for specifically equipped stations) have hindered its development. The use of LPG is still globally very low compared to diesel and gasoline.

The revenues raised from these taxes are significant in OECD countries, as a result of the considerable level of consumption and high tax rates in many of these countries (OECD, 2017[9]). Although there are large differences between countries, the level of taxation for road fuel relative to the base is generally high. According to IEA figures (International Energy Agency, 2022[10]), for premium unleaded gasoline, for instance, the total tax burden (mainly excise plus VAT) exceeds 40% of the consumer price in all the OECD countries, except Australia, Canada, Chile, Costa Rica, New Zealand, Poland, Türkiye and the United States (see Annex Table 4.A.4). The lowest percentages of taxes as a share of the consumer price for unleaded gasoline are recorded in the United States (14.2%), Türkiye (20%) and Canada (29.1%). The highest rates are recorded in Ireland (62.3%), Israel (60.2%) and Finland (55.1%). Only one country, Colombia, does not apply the standard VAT rate to road fuels.

Excise levels1 for diesel fuel (Annex Table 4.A.5) are generally lower than those for gasoline in all OECD countries, except in Australia, Belgium, and the United Kingdom where the rates are the same, and in Switzerland where the excise duty for diesel is higher than for gasoline. From an environmental point of view, this is peculiar, as diesel consumption in vehicles has a much greater environmental impact than unleaded gasoline, largely due to the significant differences in nitrogen oxides (NOx) and particulate emissions. However, with more stringent motor vehicle regulations, the difference is becoming less pronounced for new vehicles, although there are concerns about differences between test cycle and on-road performance and the stock of vehicles is still includes older, more polluting diesel vehicles.

In a few countries, the determination of the excise amount explicitly includes a CO2 component for both unleaded gasoline and diesel fuel (Finland, Norway, Slovenia and Sweden).

In the European Union (EU), the Energy Taxation Directive (2003/96/EC) sets out common rules for the taxation of energy products in EU Member States. This Directive aims to reduce distortions of competition between mineral oils and other energy products, as well as tax competition between Member States through rate differentiation in energy taxation. It also aims to incentivise more efficient energy use. The Directive sets common taxation rules for a range of fuels, including many oil products, coal and natural gas, and for electricity consumption. For each, it sets a minimum level of tax expressed in terms of the volume, weight, or energy content of the fuel. For example, minimum rates on road fuels are as follows: EUR 0.359/l for unleaded gasoline; EUR 0.330/l for gas oil and EUR 0.125/kg for LPG. The Directive does not specify which taxes should be used to reach the minimum level of taxation. These may include a diversity of specific taxes such as excise, carbon tax, energy tax, etc. This Directive is currently being revised as part of the general review of climate-related legislation of the Green Deal. On 14 July 2021, the European Commission presented a proposal to update the Energy Taxation Directive, introducing a new structure of tax rates based on the energy content and environmental performance of fuels and electricity and broadening the tax base by including more products and removing some of the current exemptions and reductions.

Excise taxes on transport fuels tend to be considerably higher than on other mineral oils and, more generally, than on fossil fuels used for other purposes (OECD, 2022[11]). This can be for various reasons, including a lower elasticity of the tax base in transport; the use of excises to cover (more or less directly) external costs that are relevant only in the transportation context (most notably congestion); and equity concerns. Equity considerations have notably motivated the differences in taxation of diesel used for household heating compared to diesel used for transportation (Flues and Thomas, 2015[12]). All OECD countries, except the Netherlands, tax heating oil for households at a lower rate than diesel for transport use even though both products are more or less identical (see Annex Table 3.A.6). Israel applies the same excise rate to both products. Finally, the tax treatment of company car use is often more favourable, sometimes considerably so, than that of other car use (Harding, 2014[1]).

Excise rates on automotive fuels should not be considered in isolation when assessing the overall tax burden on road transport (van Dender, 2019[13]). Vehicles may also be subject to distance-based taxes, parking taxes, road tolls, registration taxes and recurrent circulation taxes - and many countries differentiate those taxes according to the type of fuel used or according to CO2 emissions per unit distance (see Section 4.2 above).

During the year 2022, as part of the measures to counter rising energy costs, a number of OECD countries (Australia, Belgium, Canada, Hungary, Germany, Hungary, Korea, Netherlands, Poland, Slovenia, Spain and Sweden) reported a temporary reduction in the taxation of unleaded gasoline and automotive diesel (see country notes to Annex Table 4.A.4 and Annex Table 4.A.5). These take the form of reductions in the excise rates in all these countries. Poland has also reduced its VAT rate on some motor fuels from 23% to 8%. Korea reported a reduction in the taxes on unleaded gasoline only.

This section provides and overview of VAT and excise taxes applied to the two main categories of fuels destined to aircrafts, i.e. JET A-1 fuel used in turbine engines and AVGAS used in piston-engine aircrafts.

Annex Table 4.A.6 shows the excise and VAT rates applied to these types of fuels (hereafter “aviation fuels”) in OECD member countries and, where applicable, other specific taxes on the provision of those fuels to aircrafts (e.g. carbon tax).Other taxes applied to air transport (ticket taxes, airport taxes, etc.) are not covered in this publication.

The provision of aviation fuels to enterprises operating aircrafts for international commercial flights (i.e. passenger transport or cargo) is subject to a zero rate of VAT in all OECD countries that operate a VAT or subject to a full refund of input VAT (Chile) - except in Colombia, where it is subject to the reduced VAT rate of 5%. The provision of aviation fuels for domestic non-commercial or pleasure flights is taxed at the standard VAT rate in all OECD countries with a VAT, except in Colombia where it is subject to the reduced VAT rate of 5%. In the United States, it is taxed at the state level, with rates varying across them. In theory, the VAT zero-rating of aviation fuel for international flights reflects the objective of relieving exports from VAT in the jurisdiction of origin so as to avoid double taxation in the jurisdiction of destination, which normally has the right to levy VAT on internationally traded goods in accordance with the destination principle. However, unlike most exported items that are normally subject to VAT in the destination country, aviation fuel used in international flights will generally remain untaxed as most of it is consumed during the international flight and the remainder remains generally untaxed in accordance with the International Civil Aviation Organisation (ICAO) Convention (also known as the Chicago Convention; see below) requiring contracting states not to charge duty on aviation fuel already on board any aircraft arriving on their soil from another contracting state (all OECD countries are parties to the Convention). Since aviation fuel will typically be a business input of an enterprise large enough to be registered for VAT, this component of tax will generally be fully deductible and thus ultimately have no economic impact.

Annex Table 4.A.6 shows that all OECD countries also exempt aviation fuels from excise duties when used for commercial international flights, in contrast to fuels used on road and rail transport. They also all exempt aviation fuel for domestic commercial flights, except Australia, Canada, Costa Rica, Japan, Norway, Slovenia, Switzerland and the United States. The landscape is more diverse for aviation fuel used for non-commercial and pleasure flights, which is subject to excise duties in 20 OECD countries for international flights (Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Netherlands, Poland, Portugal, Slovenia, Spain and Sweden) and in all OECD countries (except Chile, Colombia, Iceland, Israel, Korea, Mexico, Norway and New Zealand) for domestic flights. The United States reported a tax reduction as part of measures in response the Covid-19 crisis: the federal fuel excise tax on jet fuel used in commercial aviation was suspended from 28 March to 31 December 2020.

Two OECD countries apply other (environmental) taxes to aviation fuels. Norway exempts aviation fuel from excise tax but submits it to a carbon tax and Slovenia applies a surcharge to all aviation fuels (including for international flights) in addition to excise duties (for non-commercial and pleasure flights).

As explained above, the exemption of aviation fuels for international flights in countries of arrival results from the Chicago Convention, which lays down the basic standards and principles governing international aviation. Article 24 of the Convention forbids the taxation of fuel on board aircrafts arriving in the territory of a contracting party. The Convention does however not forbid imposing any taxes on fuel supplied to an aircraft at the point of departure (Faber and O’Leary, 2018[14]) This tax exemption for fuels supplied to aircrafts rather result from the network of bilateral “Air Service Agreements” (ASAs) between individual countries, which generally provide for such an exemption on the basis of reciprocity (Teusch and Ribansky, 2021[15]). The Chicago Convention is not applicable to domestic air transport and therefore nothing prevents countries from taxing aviation fuels on domestic flights.

Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. Recent research suggests that, like for other transport fuels, carbon price signals in the form of kerosene taxes, may support an orderly transition in aviation. A gradually increasing tax on kerosene could strengthen the incentives for investment and innovation in clean aviation technologies and provide implementing countries with tax revenues that could be used to support clean investment and innovation, while addressing competitiveness and equity issues (Teusch and Ribansky, 2021[15]).


[6] Alonso, C. and J. Kilpatrick (2022), The Distributional Impact of a Carbon Tax in Asia and the Pacific, International Monetary Fund, Washington, https://doi.org/10.5089/9798400212383.001.A001.

[14] Faber, J. and A. O’Leary (2018), Taxing aviation fuels in the EU, CE Delft, Delft.

[3] Filippo Maria D’Arcangelo Ilai Levin Alessia Pagani Mauro Pisu Åsa Johansson (2022), “A framework to decarbonise the economy”, Economic Policy Paper, No. No. 31, OECD, Paris.

[12] Flues, F. and A. Thomas (2015), “The distributional effects of energy taxes”, OECD Taxation Working Papers, No. 23, OECD Publishing, Paris, https://doi.org/10.1787/5js1qwkqqrbv-en.

[1] Harding, M. (2014), “Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs”, OECD Taxation Working Papers, No. 20, OECD Publishing, Paris, https://doi.org/10.1787/5jz14cg1s7vl-en.

[10] International Energy Agency (2022), International Energy Agency, Prices and taxes database, International Energy Agency, https://www.oecd-ilibrary.org/energy/data/iea-energy-prices-and-taxes-statistics_eneprice-data-en (accessed on 27 October 2022).

[7] International Energy Agency (2020), Global EV Outlook 2020, International Energy Agency, Paris, https://www.iea.org/reports/global-ev-outlook-2020.

[4] ITF (2021), ITF Transport Outlook 2021, OECD Publishing, Paris, https://doi.org/10.1787/16826a30-en.

[8] John Larsen, N. (2020), Expanding the reach of a carbon tax, Columbia University Center for Energy Policy.

[11] OECD (2022), Pricing Greenhouse Gas Emissions: Turning Climate Targets into Climate Action, OECD Series on Carbon Pricing and Energy Taxation, OECD Publishing, Paris, https://doi.org/10.1787/e9778969-en.

[2] OECD (2021), Carbon prices in times of Covid-19: What has changed in G20 Economies?, OECD, Paris, https://www.oecd.org/tax/tax-policy/carbon-pricing-in-times-of-covid-19-what-has-changed-in-g20-economies.htm.

[9] OECD (2017), Policy Instruments for the Environment (PINE), OECD, https://www.oecd.org/environment/indicators-modelling-outlooks/PINE_database_brochure.pdf.

[15] Teusch, J. and S. Ribansky (2021), “Greening international aviation post COVID-19: What role for kerosene taxes?”, OECD Taxation Working Papers, No. 55, OECD Publishing, Paris, https://doi.org/10.1787/d0e62c41-en.

[5] Teusch, J. and K. van Dender (2020), “Making environmental tax reform work”, La Revue des juristes de Sciences Po 18.

[13] van Dender, K. (2019), “Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice”, OECD Taxation Working Papers, No. 44, OECD Publishing, Paris, https://doi.org/10.1787/e7f1d771-en.


← 1. According to International Energy Agency calculations, the « excise » amount includes all taxes, fees and charges, excluding VAT.

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