Latest Documents


  • 14-April-2015

    English

    Impacts of Carbon Prices on Indicators of Competitiveness: A Review of Empirical findings - Environment Working Paper

    Concerns around potential losses of competitiveness as a result of unilateral action on carbon pricing are often central for policy makers contemplating the introduction of such instruments. This paper is a review of literature on ex post empirical evaluations of the impacts of carbon prices on indicators of competitiveness as employed in the literature, including employment, output or exports, at different levels of aggregation.

  • 2-October-2014

    English

    Tax Preferences for Environmental Goals: Use, Limitations and Preferred Practices

    This paper reviews the use of tax preferences to achieve environmental policy objectives. Tax preferences involve using the tax system to adjust relative prices with a view to influencing producer or consumer behaviour in favour of goods or services that are considered to be environmentally beneficial.

  • 2-October-2014

    English

    Environmental and Related Social Costs of the Tax Treatment of Company Cars and Commuting Expenses

    This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD member-countries and aims to arrive at a better understanding of the environmental and related social costs of the tax treatment described therein.

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  • 30-September-2014

    English

    Tax benefits from company cars

    Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

  • 30-May-2014

    English

    Database on instruments used for environmental policy

    This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

  • 21-May-2014

    English

    The Cost of Air Pollution - Health Impacts of Road Transport

    Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on

  • 24-December-2013

    English

    The Swedish Tax on Nitrogen Oxide Emissions: Lessons in Environmental Policy Reform - Environment Policy Paper No. 2

    This case study describes the approach taken to reduce NOx emissions from combustion plants, the challenges encountered and the social, environmental and economic impacts. It concludes by discussing the wider lessons that are raised for other governments seeking to develop similar policy responses.

  • 12-December-2013

    English

    The Political Economy of Fuel Subsidies in Colombia - Environment Working Paper No. 61

    Colombia has made progress towards eliminating fuel and diesel subsidies and reducing discretionary spaces allowing for artificially low fuel prices, but challenges remain. This paper discusses the political economy of fuel subsidies in the country to understand why reform has been so slow.

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  • 4-November-2013

    English

    Effective carbon prices

    Comparisons of effective carbon prices that different economic sectors face within and across countries are of great economic and political interest. Effective carbon prices arise either explicitly via carbon taxes or emission trading systems, or implicitly, via the abatement incentives embedded in other policies that influence greenhouse gas emissions.

  • 4-November-2013

    English

    Effective Carbon Prices

    Economic textbooks predict that taxes and emission trading systems are the cheapest way for societies to reduce emissions of CO2. This book shows that this is also the case in the real world. It estimates the costs to society of reducing CO2 emissions in 15 countries using a broad range of policy instruments in 5 of the sectors that generate most emissions: electricity generation, road transport, pulp & paper and cement, as well as

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