Taxing Energy Use 2018

Companion to the Taxing Energy Use Database

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Emissions from energy use cause environmental and health damages and they also contribute to climate change. By charging for these damages, taxes on energy use can reduce excessive emissions, while raising revenue that can be used to fund vital government services.

This report assesses the magnitude and coverage of taxes on energy use - carbon taxes and other specific taxes on energy use - in 2015, across different countries and selected country groups, six sectors and five main fuel groups. It also considers change in effective tax rates on energy use between 2012 and 2015. The analysis is based on the OECD’s Taxing Energy Use database, a unique dataset to compare coverage and magnitude of specific taxes on energy use across 42 OECD and G20 economies, which together represent approximately 80% of global energy use and CO2-emissions associated with energy use.



Patterns of taxes on energy use and changes from 2012 to 2015

This chapter describes similarities among and differences between countries’ profiles of taxes on energy use (energy and carbon taxes), by the main economic sectors and fuels used, for selected country groupings and on a country-by-country basis. The discussion focusses on tax rates expressed per tonne of CO2. A main finding is the continued very poor alignment of taxes with the environment and climate costs of energy use, across all countries and country groups, though at different levels. Progress towards better use of taxes to cut harmful emissions is slow and piecemeal at best, and largely limited to the road sector.


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