The International Tax Dialogue (ITD) is organising its 6th global conference at the OECD. This year’s conference will focus on Tax and the Environment, an issue of growing importance and of direct relevance in the lead up to the COP21 meeting taking place later in the year. The ITD is a joint initiative of the EC, IDB, IMF, OECD, World Bank and CIAT.
This paper refines indicators to measure innovation in environment-related technologies, drawing on recent methodological advances that allow a more accurate assessment of environment-related innovation in a broader range of countries. Three indicators are discussed: an indicator of technology development; an indicator of international collaboration in technology development and an indicator of technology diffusion.
Energy is a critical input into the production and consumption patterns that support economic and social wellbeing. However, many forms of energy use contribute to the environmental and climate challenges societies face today. Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries; together, they cover 80% of global energy use.
This report builds on the 2013 edition of Taxing Energy Use, expanding the geographic coverage of the 2013 data set to include Argentina, Brazil, China, India, Indonesia, Russia and South Africa. The report describes energy use, taxation and pricing in these countries and presents detailed graphical profiles of the structure of energy use and taxation for each.
The analysis reveals large differences in the taxation of energy across countries, although common patterns emerge. Transport taxes are considerably higher than in other sectors, where fuels that cause considerable harm for the environment and human health are often taxed at very low – or zero – rates. With few exceptions, countries' energy taxes do not harness the full power of taxes to reduce pollution and combat climate change.
Les gouvernements n’ont pas suffisamment recours à la fiscalité pour réduire les conséquences environnementaux de la consommation d’énergie
Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999.
Les discussions internationales en cours en 2015 nous donnent une occasion unique et exceptionnelle de rédiger une « Grande Charte pour la Terre ».
The meeting was held on 18 June 2015 in Chisinau, Moldova. The key objective was to discuss the progress made on the programme implementation and to agree the work plan for 2015-16.
Most of us would agree that clean energy is a worthwhile goal, and the world has invested more than $2 trillion on renewable-energy plants in the past decade. But are we doing enough?
The perceived potential of clean energy to support employment in the post-crisis recovery context has led several OECD and emerging economies to design green industrial policies aimed at protecting domestic manufacturers, notably through local-content requirements (LCRs). These typically require solar or wind developers to source a specific share of jobs, components or costs locally. Such requirements have been designed or implemented in the solar- and wind-energy sectors in at least 21 countries, including 16 OECD countries and emerging economies, mostly since 2009.
Empirical evidence gathered in this report shows however that LCRs have actually hindered international investment across the solar PV and wind-energy value chains, by increasing the cost of inputs for downstream activities. This report also takes stock of other measures that can restrict international investment in solar PV and wind energy, such as trade remedies and technical barriers. This report provides policy makers with evidence-based analysis to guide their decisions in designing clean-energy support policies.
Today, more than 22% of global emissions are covered by a carbon price. Almost 40 countries and over 20 cities, states and provinces use carbon pricing mechanisms or are planning to implement them. The OECD recommends that countries make carbon pricing the cornerstone of climate policy. Price signals sent to consumers, producers and investors alike need to be consistent and facilitate the gradual phase-out of fossil fuel emissions.