Environmentally related taxes in OECD countries : issues and strategies.

Format:

Book

Government document

Contributor:

Organisation for Economic Co-operation and Development

Series:

Directions in development (Washington, D.C.). Environment

Environment

Language:

English

Subjects (All):

Environmental impact charges--OECD countries.

Environmental impact charges.

OECD countries.

Physical Description:

142 pages : illustrations (mostly color) ; 27 cm.

Place of Publication:

Paris : OECD, 2001.

Summary:

This report describes the use of environmentally-based taxes in OECD member countries. It offers evidence concerning the effectiveness of such taxes as a means to limit environmental degradation, and identifies obstacles to their broader application. Particular attention is given to the regulation of greenhouse gases. Charts and graphs provide a visual representation of the findings. There is no index. Annotation copyrighted by Book News, Inc., Portland, OR

Contents:

i. Making taxation and environmental policies mutually reinforcing 9

ii. Implementing environmentally related taxes 10

iii. Further work 12

Environmentally related taxes 15

Part I Conceptual Background

Chapter 1. A Brief Theory of Environmentally Related Taxation 21

1.1. Externalities 21

1.2. Economic instruments 22

1.3. Static efficiency 22

1.4. Dynamic efficiency 23

1.5. Tax design issues 24

1.6. Options for the use of tax revenues 25

1.7. The main obstacles to implementing environmentally related taxation 27

1.8. Environmentally related taxation in policy mixes 30

Chapter 2. Options for Green Tax Reform 33

2.1. The background to green tax reform 33

2.2. Targets of green tax reform 33

2.3. Double dividend possibilities 35

2.4. Policy packages 40

2.5. Evaluating environmentally related taxation 45

Part II Implementing Green Tax Reform

Chapter 3. An Overview of Green Tax Reform and Environmentally Related Taxes in Oecd Countries 51

3.1. Revenues from environmentally related taxes 53

3.2. Energy and fuel taxes 55

3.3. Other environmentally related taxes 61

Chapter 4. Addressing Competitiveness Concerns Over Environmentally Related Taxation 71

4.2. Possible economic implications

the case of a carbon tax 72

4.3. Evidence of competitiveness impacts and current mitigation practices 77

4.4. The impact and costs of mitigation measures 79

4.5. Possible responses to the competitiveness issue

a case for tax co-ordination? 81

Chapter 5. The Income Distribution Issue 87

5.1. Available evidence on income distribution impacts 87

5.2. Policy options 88

Chapter 6. Administrative and Compliance Costs 91

6.1. Factors affecting administrative costs 91

6.2. Evidence on administrative costs 91

6.3. Policy options 92

Chapter 7. Acceptance Building 95

7.1. Green Tax Commissions 95

7.2. Other measures for acceptance building 96

Chapter 8. Environmental Effectiveness: Available Evidence 99

8.1. Price elasticities: behavioural responses 99

8.2. Empirical evidence for environmental effectiveness of taxes 103

8.3. Empirical evidence for the environmental effectiveness of tax differentials 110

8.4. Improving the environmental effectiveness of taxes 111

Chapter 9. Taxing Greenhouse Gases: Issues and Options 115

9.1. Taxation and the Kyoto Protocol 115

9.2. The Kyoto Protocol and the flexible mechanisms 115

9.3. Potential for CO[subscript 2] taxation in OECD 116

9.4. The importance of the non-CO[subscript 2] greenhouse gases 117

9.5. Taxing non-CO[subscript 2] greenhouse gases 118

9.6. OECD Member country experience with taxing non-CO[subscript 2] greenhouse gases 121

Chapter 10. Green Tax Reforms: An Assessment 123

10.1. Environmental effectiveness 124

10.2. Cost-effectiveness of environmentally related taxation 126

I. Basic Economic Analysis of "First-round" Effects of Introducing a Carbon Tax 129

II. The Case of Co-ordinated Implementation of a Carbon Tax 132

III. ODC Taxation in the US 133

IV. Non-CO[subscript 2] Greenhouse Gas Taxation 134.

Notes:

Includes bibliographical references (pages 137-142).

ISBN:

9264187316

OCLC:

48429590