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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.
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.
An integral component of any green growth strategy is a highly-reliable set of measurement tools and indicators that would enable policy makers to evaluate how effective policies are, and to gauge the progress being achieved in shifting economic activity onto a greener path. These tools and indicators, which will need to be based on internationally comparable data, must also be embedded in a conceptual framework and selected
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.
As the Millennium Development Goals (MDGs) approach their expiry date, we must focus our efforts on ensuring a brighter, more inclusive and sustainable future for all. We face a plethora of common issues: growing inequalities; changing consumption patterns and population dynamics; increasing natural resource scarcity; and ongoing illicit financial flows.
The IEA produced its first handy, pocket-sized summary of key energy data in 1997 and every year since then it has been more and more successful.
Key World Energy Statistics contains timely, clearly-presented data on supply, transformation and consumption of all major energy sources.
The interested businessman, journalist or student will have at his or her fingertips the annual Australian
Several OECD countries have published their plans for the development of a future bioeconomy, in which bio-based materials and production techniques will contribute significantly to economic and environmental sustainability. The case for support for bio-based chemicals and plastics therefore warrants serious attention.
The OECD and CPI organised a Dialogue on "Improving Transparency and Accountability through Enhanced Tracking of Climate Finance Flows" on 22 September in New York.
A list of upcoming events related to the OECD's Green Growth Strategy.
Cities are home to over half of the world’s population. Cities characterise many of today’s global economic and environmental challenges and deliver cost-effective policy responses. Latest news: Policy Perspectives on Cities and Climate Change.