Environmental taxes, tradable permits, etc.

Economic instruments, like taxes and tradable permits, are environmentally effective and economically efficient policy instruments. OECD has long advocated for a consistent use of these instruments and has carried out extensive analysis of their implementation.

What's new

The scope for CO2-based differentiation in motor vehicle taxes - In equilibrium and in the context of the current global recession

12-Oct-2009

This paper, prepared by Rana Roy, Consulting Economist, London, UK, addresses the scope for CO2-based differentiation in motor vehicle taxes, both under conditions of equilibrium and in the context of the current global recession.

Econometric analysis of the impacts of the UK Climate Change Levy and Climate Change Agreements on firms' fuel use and innovation activity

09-Oct-2009

This paper was prepared by Ralf Martin, London School of Economics, and Ulrich Wagner, Universidad Carlos III de Madrid, as a contribution to the project on Taxation, Innovation and the Environment. It presents an econometric study of impacts of the Climate Change Levy in the United Kingdom on fuel use and innovation.

Survey of firms' responses to public incentives for energy innovation, including the UK Climate Change Levy and Climate Change Agreements

17-Sep-2009

This paper was prepared by Ralf Martin, London School of Economics, and Ulrich Wagner, Universidad Carlos III de Madrid, as a contribution to the project on Taxation, Innovation and the Environment. It presents a survey of firms’ responses to public incentives for energy innovation. A companion paper by the same authors, Econometric analysis of the impacts of the UK Climate Change Levy and Climate Change Agreements on firms’ fuel use and innovation activity, is available at www.oecd.org/env/taxes.

Incentives for CO2 Emission Reductions in Current Motor Vehicle Taxes

04-Sep-2009

This paper compares CO2-related tax rate differentiation in motor vehicle taxes in OECD member countries – drawing on information available in the OECD/EEA database on instruments used for environmental policy, www.oecd.org/env/policies/database.  It should be read in conjunction with the paper "The scope for CO2-based differentiation in motor vehicle taxes – in equilibrium and in the context of the current global recession", available at www.oecd.org/env/transport.

Taxation, Innovation and the Environment - The Spanish Case

06-Feb-2009

This paper discusses the environmental impacts of tax incentives for innovation, and the innovation impacts of tax incentives for environmental expenditures, in the Spanish corporate income tax system.

Environmentally Related Taxes and Tradable Permit Systems in Practice

11-Jun-2008

When they are applied in a practical setting, environmentally related taxes and tradable permit systems often differ from simple text-book recommendations that only focus on economic efficiency. This note, prepared by Prof. Stephen Smith of University College, London, contains both a theoretical discussion of “real-world” constraints on policy formulation, and an empirical discussion of the Climate Change Levy vs. the domestic greenhouse gas trading system in the UK, as well as of the Landfill tax vs. the Landfill allowance trading system applied in the same country.

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