Latest Documents


  • 31-January-2016

    English, PDF, 357kb

    Israel Policy Brief: Improving the Effectiveness of Environmental Taxation

    Despite a relatively good performance on several points compared to other countries, there is still scope for improving the effectiveness of Israel’s taxation policy from an environmental perspective.

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  • 30-November-2015

    English, PDF, 2,310kb

    The FASTER Principles for Successful Carbon Pricing: An approach based on initial experience

    This report outlines principles for successful carbon pricing, based on economic principles and experience of what is already working around the world. It is intended to provide a foundation for designing efficient, and cost-effective carbon pricing instruments—primarily explicit carbon taxes and emissions trading systems—at the national and sub-national level.

  • 23-September-2015

    English

    Monetary Carbon Values in Policy Appraisal: An Overview of Current Practice and Key Issues - Environment Working Paper

    Cost-benefit analyses and other quantitative appraisals are used in many countries to support decision-making in public policy, including investment projects in sectors such as transport and energy. This paper discusses the range of approaches which can be employed to value changes in carbon emissions in policy appraisalsand presents some case studies and a survey of current practice in OECD countries.

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  • 1-July-2015

    English

    6th ITD Global Conference

    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.

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  • 25-June-2015

    English

    Taxing Energy Use 2015 - OECD and Selected Partner Economies

    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.

  • 22-June-2015

    English

    Competitiveness Impacts of the German Electricity Tax - Environment Working Paper

    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.

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  • 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.

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  • 9-octobre-2014

    Français

    Le coût de la pollution de l'air - Impacts sanitaires du transport routier

    La pollution de l’air extérieur tue plus de trois millions de personnes dans le monde chaque année, et elle est à l’origine de problèmes de santé, allant de l’asthme aux maladies cardiovasculaires chez un plus grand nombre de personnes encore. Pour les pays de l’OCDE ainsi que pour la Chine et l’Inde, le coût de ces impacts est estimé à 3 500 milliards USD par an en termes de mortalité et de morbidité, et la tendance est à la hausse. En se basant sur les nouvelles données épidémiologiques depuis l’étude de l’OMS sur la charge mondiale de morbidité en 2010, ainsi que sur les estimations de l’OCDE sur la valeur d’une vie statistique, ce rapport démontre que les impacts sanitaires de la pollution de l’air sont approximativement quatre fois plus élevés, et leurs coûts économiques considérablement plus importants, que les évaluations précédentes.

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  • 2-octobre-2014

    Français

    Avantages fiscaux pour des considérations environnementales : utilisation, limitations et pratiques privilégiées

    Ce document examine la question du recours aux avantages fiscaux pour atteindre les objectifs de la politique de l’environnement. Les avantages fiscaux consistent à utiliser le système fiscal pour ajuster les prix relatifs afin d’influencer le comportement des producteurs ou des consommateurs en faveur de biens ou de services considérés comme bénéfiques pour l’environnement.

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  • 2-octobre-2014

    Français

    Coûts environnementaux-sociaux connexes du traitement fiscal des voitures de société et des frais de déplacement domicile-travail

    Ce document fait fond sur une récente étude de l’OCDE sur le traitement des voitures de société et des frais de déplacement domicile-travail dans le cadre de l’impôt sur le revenu des personnes physiques dans les pays membres de l’OCDE. Il vise à mieux cerner les coûts environnementaux et sociaux. connexes de ce traitement.

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