Latest Documents

Tax benefits from company cars

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.

Prix effectifs du carbone

The Swedish Tax on Nitrogen Oxide Emissions: Lessons in Environmental Policy Reform - Environment Policy Paper No. 2

This case study describes the approach taken to reduce NOx emissions from combustion plants, the challenges encountered and the social, environmental and economic impacts. It concludes by discussing the wider lessons that are raised for other governments seeking to develop similar policy responses.

L’économie politique des subventions aux carburants en Colombie - Document de travail sur l'environnement No. 61

La Colombie a fait des progrès pour éliminer les subventions accordées aux carburants et au gazole et réduire les possibilités de faire baisser artificiellement les prix des carburants, mais certaines difficultés demeurent. Ce rapport est une analyse de l’économie politique des subventions aux carburants qui permettra de mieux comprendre la lenteur de la réforme dans ce pays.

Effective Carbon Prices - Country Note for Brazil

This document present a brief synthesis of the costs to society of reducing CO₂eq emissions in Brazil. It is based on an examination of a broad range of policy instruments used in the electricity eneration, road transport, pulp and paper, cement and household energy sectors.

Effective Carbon Prices - Country Note in Denmark

This document present a brief synthesis of the costs to society of reducing CO₂eq emissions in Denmark. It is based on an examination of a broad range of policy instruments used in the electricity generation, road transport, pulp and paper, cement and household energy sectors.

Effective Carbon Prices - Country Note for Japan

This document present a brief synthesis of the costs to society of reducing CO₂eq emissions in Japan. It is based on an examination of a broad range of policy instruments used in the electricity generation, road transport, pulp and paper, cement and household energy sectors.

Effective Carbon Prices - Country Note for France

This document present a brief synthesis of the costs to society of reducing CO₂eq emissions in France. It is based on an examination of a broad range of policy instruments used in the electricity generation, road transport, pulp and paper, cement and household energy sectors.

Effective Carbon Prices - Country Note for Germany

This document present a brief synthesis of the costs to society of reducing CO₂eq emissions in Germany. It is based on an examination of a broad range of policy instruments used in the electricity generation, road transport, pulp and paper, cement and household energy sectors.

Effective Carbon Prices - Country Note for Australia

This document present a brief synthesis of the costs to society of reducing CO₂eq emissions in Australia. It is based on an examination of a broad range of policy instruments used in the electricity generation, road transport, pulp and paper, cement and household energy sectors.