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Taxing Energy Use 2019

Using Taxes for Climate Action

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Well-designed systems of energy taxation encourage citizens and investors to favour clean over polluting energy sources. In particular, fuel excise and carbon taxes are simple and cost-effective tools to curb dangerous climate change. Energy and carbon taxes also contribute to limiting health damage from local pollution. Taxing Energy Use (TEU) 2019 presents a snapshot of where countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better. The report contains new and original data on energy and carbon taxes in OECD and G20 countries, and in international aviation and maritime transport.

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Foreword

This report was produced by the Tax Policy and Statistics Division of the OECD’s Centre for Tax Policy and Administration, in collaboration with the Environmental Performance and Information Division of the OECD’s Environment Directorate. The report was drafted by Jonas Teusch under the guidance of Kurt Van Dender. The data underlying the report were prepared by Melanie Marten and Jonas Teusch. Richard Juřík contributed research on air pollution indicators. Marie-Aurélie Elkurd, Karena Garnier, Natalie Lagorce, Michael Sharratt, and Konstantinos Theodoropoulos improved the presentation and dissemination of the work.

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