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Are the Current Treaty Rules for Taxing Business Profits Appropriate for E-Commerce?

19-Dec-2005

Final report of the Technical Advisory Group (TAG) on Monitoring the Application of Existing Treaty Norms.

The political economy of the Norwegian aviation fuel tax

28-Nov-2005

This report was prepared by the Norwegian consultancy firm ECON Analyse as part of a broader work on "the political economy of environmentally related taxes".

The competitiveness impact of CO2 emissions reduction in the cement sector

28-Nov-2005

This report was prepared by Damien Demailly and Philippe Quirion of the research institute CIRED, France, and has benefited from a deep collaboration with the Institute for Prospective Technological Studies (IPTS – Joint Research Centre – European Commission).

Analytical Framework for Evaluating the Costs and Benefits of Extended Producer Responsibility Programmes

03-Mar-2005

Extended Producer Responsibility is a policy approach where the responsibility of producers for their products is extended to include the social costs of waste management. This document, prepared by Prof. Stephen Smith, proposes a framework for analysing the costs and benefits of such programmes.

Manure Policy and MINAS: Regulating Nitrogen and Phosphorus Surpluses in Agriculture of The Netherlands

01-Mar-2005

This document, prepared by Prof. Oene Oenema and Paul B.M. Berentsen, assesses the political economy of the implementation of the ‘minerals accounting system’ MINAS in the Netherlands. While the system contributed to some environmental improvements, the costs of its implementation were rather high.

The Window of Opportunity: How the Obstacles to the Introduction of the Swiss Heavy Goods Vehicle Fee have been overcome

01-Mar-2005

This document, prepared by Ueli Balmer, assesses the political economy of the implementation of the distance-related fee for heavy goods vehicles in Switzerland. Due to the new fee, and a higher weight limit, heavy goods transport on the road has become much more efficient.

The United Kingdom Climate Change Levy: A Study in Political Economy

28-Feb-2005

This document, prepared by Prof. David Pearce, assesses the political economy of the UK Climate Change Levy. The levy has contributed to the UK climate change targets. It may well have fared better than some regulations, but whether it has done better than a pure carbon tax is debateable.

Conference on Environmental Fiscal Reform held in Berlin, Germany, 27 June 2002

10-Sep-2004

OECD, in co-operation with the Federal Ministry for the Environment, Nature Conservation and Nuclear Safety of Germany, hosted an open international conference on environmental fiscal reform, on 27 June 2002 in Berlin, Germany. These are the proceedings of the conference.

The Use of Tradable Permits in Combination with Other Environmental Policy Instruments

02-Jul-2004

Tradable permits are rarely introduced alone, but are instead usually implemented with other policies such as regulations and taxes. This report examines the interactions between tradable permits and other policies, and sets out conditions under which it is preferable to use them in combination.

Tradeable Permits: Policy Evaluation, Design and Reform

28-May-2004

This publication brings together the reports presented at the 2003 OECD workshop on Ex-Post Evaluation of Tradeable Permits and reviews the recent secondary literature on the evaluation of tradeable permits and policy evaluation.

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