Table of Contents

Green Taxation and Environmental Sustainability

Green Taxation and Environmental Sustainability

Critical Issues in Environmental Taxation series

Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera, Janet E. Milne and Hope Ashiabor

Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental areas – including transport, nuclear power, and water and waste management – to achieve sustainability.

Chapter 2: New information in the OECD database on instruments used for environmental policy

Nils Axel Braathen

Subjects: economics and finance, environmental economics, public finance, environment, climate change, environmental economics, law - academic, tax law and fiscal policy


The OECD/EEA database on instruments used for environmental policy (which is freely available at contains a lot of information about environmentally related taxes, fees and charges, tradable permit systems, deposit-refund systems, environmentally motivated subsidies and voluntary approaches applied in a large number of countries. Most of the information in the database is provided by official contact persons in the respective countries, but some information is also occasionally added directly by the OECD Secretariat, drawing on information from official websites, etc. Normally, the information is updated once a year, with information valid as of 1 January of each year. The coverage of this database is continuously increasing, both as regards instruments included and the countries providing information. This chapter describes some recent extensions made to the database. In section 2, some new information regarding state-level taxes in the United States is presented. In section 3, the paper discusses and analyses information available on the revenues raised via environmentally related fees and charges (for example, regarding waste collection, water supply, wastewater collection and treatment, road use, etc.). In section 4, developments in the revenues from environmentally related taxes in per cent of GDP and total tax revenues are discussed further. A few conclusions are provided in section 5.

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