Greening Tax Mixes in OECD Countries: a Preliminary Assessment
Green tax reform has usually been introduced in a revenue-neutral context: that is taxes have been shifted to pollution while distortionary taxes on labour or capital have been cut. In practice most governments that have implemented green tax reforms have reduced the tax wedge on labour in order to reduce unemployment. Will such tax shifting provide an opportunity to realise a so called "double dividend" in terms of environmental improvements and a (second) employment dividend, flowing from lower labour taxation? This report reviews the key conditions for, and obstacles to, the realisation of an environment-employment double dividend.
The Potential for Using Tax Instruments to address non CO2 Greenhouse Gas
The definition of OECD countries obligations under the Kyoto Protocol as a basket of six gases has raised the profile of non CO2 greenhouse gases. Emissions of these gases come from many different sources, each of which presents different challenges when considering taxation and other mitigation options. This paper documents the nature and sources of each gas in order to examine the possibilities for taxing them.