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.
This report brings together lessons learned from OECD analysis on carbon pricing and climate policies. A key component of this approach is putting an explicit price on every tonne of CO2 emitted. Explicit pricing instruments, however, may not cover all sources of emissions and will often need to be complemented by other policies that effectively put an implicit price on emissions.
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This database contains information about a large number of environmental policy instruments in both OECD countries and about 20 selected non-OECD countries, including Argentina, Brazil, Colombia, China, India and South Africa.
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These surveys represent a breakthrough by providing a common framework to collect empirical evidence which can be used in order to design more effective and efficient policies while taking into account social aspects. Five areas where households exert particular environmental pressures are examined: residential energy and water use, transport choices, food consumption, and waste generation and recycling.
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Sustainable Materials Management (SMM) is increasingly recognised as a policy approach that can make a key contribution to green growth and the challenges that are posed by sustained global economic and demogarphic growth.
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Technological change is undoubtedly one of the keys to ensuring that climate change can be addressed without compromising economic growth. This policy brief provides key messages promoting technological innovation to address climate change.
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This policy brief provides a comprehensive overview of key issues in the financing of water and sanitation and presents a number of tools and approaches developed by the OECD to assist policy makers and practitioners in this area.
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The purpose of this Policy Brief is to present some of the major findings and conclusions that have emerged from a survey, conducted by the OECD, on medium-term budgeting practices in the environment sector in the countries of Eastern Europe, Caucasus and Central Asia.
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The OECD recently analysed the impacts of environmentally related taxes and similar instruments on innovation activity in firms and households. The key findings from this analysis are presented in this policy brief.