The project was led by Anasuya Raj under the responsibility of Assia Elgouacem and Kurt Van Dender. The report was drafted by Anasuya Raj, with critical inputs from Konstantinos Theodoropoulos. Clara Kögel and Maria Tsiranidou were instrumental in bringing the report to the finish line. Database design (GHG emissions data and taxes) is by Konstantinos Theodoropoulos and the Effective Carbon Rates model was updated and implemented by Anasuya Raj. Information on 2023 carbon taxes and fuel excise taxes was obtained from the OECD’s Carbon Pricing and Energy Taxation database. Information on emissions trading systems was collected and processed by Mark Matteo, Anasuya Raj and Konstantinos Theodoropoulos. Konstantinos Theodoropoulos and Maria Tsiranidou provided the statistical support.
The authors would like to thank OECD colleagues Luisa Dressler, Assia Elgouacem and Kurt Van Dender for their feedback and advice at different stages of the production of the report, and Klas Wetterberg for his in-depth review of certain parts of the report. Mael Emonides, Vincent Finat-Duclos, Karena Garnier, Natalie Lagorce, Alexandra Le Cam, Ria Sandilands, Ingrid Theuninck and Carrie Tyler were key in improving the presentation and dissemination of the work, working along with the drafting team, Clara Kögel, Anasuya Raj, Konstantinos Theodoropoulos and Maria Tsiranidou.
The OECD Secretariat would like to thank the delegates of the Joint Working Party on Tax and Environment, and their colleagues in national government administrations for their assistance with the provision of data, for their feedback on the data, underlying emissions trading systems modelling and the report, and for their support for the area of work. The OECD is grateful to the Kingdom of Belgium Federal Public Service, Foreign Affairs, Foreign Trade and Development Cooperation for a voluntary contribution that has supported this work.