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Environmentally related taxes are increasingly used in OECD countries, and ample and increasing evidence of their environmental effectiveness is now available. However, there remains a high potential for wider use of these environmental policy instruments, provided that they are well designed and that their potential impact on international competitiveness and income distribution are properly addressed. Based on experience in OECD countries, this book provides a comprehensive discussion of these issues and of recent research on the environmental and economic impacts of applying environmentally related taxes. In particular, it looks at how to overcome obstacles to their implementation. It also discusses the environmental and economic effects of combining such taxes with other instruments for environmental policy.

• Executive summaries: English and Japanese versions
• Policy Brief: ‌of Environmentally Related Taxes
• Did You Know? Learn more about the Political Economy of Environmentally Related Takes
• Database on instruments used for environmental policy

Table of contents

Chapter 1. Introduction, Background and Main Findings
Chapter 2. Current Use of Environmentally Related Taxes
Chapter 3. Environmental Effectiveness
Chapter 4. The Sectoral Competitiveness Issue - Theoretical Studies
Chapter 5. The Sectoral Competitiveness Issue - Border Tax Adjustments
Chapter 6. The Sectoral Competitiveness Issue - Ex Post Studies
Chapter 7. Impacts on Income Distribution
Chapter 8. Administrative Costs
Chapter 9. Enhancing Public Acceptance
Chapter 10. Environmentally Related Taxes Used in Instrument Mixes
References
Technical Annex - Estimation of Price Elasticities

 

How to obtain this publication

Readers can access the full version of The Political Economy of Environmentally Related Taxes choosing from the following options:

• Subscribers and readers at subscribing institutions can access the online edition via OECD iLibrary, our online library.
• Non-subscribers can purchase the PDF e-book and/or paper copy via our Online Bookshop.
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• Access by password for accredited journalists 
   

Related Material

• Environmentally Related Taxes in OECD Countries