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Taxation, Innovation and the Environment
OECD Publishing , Publication date:  13 Oct 2010
Pages: 252 , Language: English
Version: Print (Paperback) + PDF
ISBN: 9789264087620 , OECD Code: 232010051P1
Price:   €45 | $63 | £40 | ¥5800 | MXN810 , Standard shipping included!
Availability: Available (Print on Demand)
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Other languages:  Spanish (Available) Chinese (Available) French (Available)
Other Versions:  E-book - PDF Format
Multilingual summaries:  French, Chinese, English

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Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that  innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth.  

OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? 

In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. 

Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.  

Table of contents:
Executive Summary
Chapter 1. Introduction
-The double market failure: Innovation undersupply and pollution oversupply
-Innovation and low-cost, efficient environmental outcomes
-The intersection of taxation, innovation and the environment
Chapter 2. Current Use of Environmentally Related Taxation
-Revenues from environmentally related taxation across countries
-Taxes on specific pollutants
-Exemptions and reductions in environmentally related taxtion
-Tradeable permits
Chapter 3. Effectiveness of Environmentally Related Taxation on Innovation
-Measuring innovation
-Identifying the benefits and drawbacks of innovation
-Case studies of enviornmentally related taxtion and the inducement to innovate
-Environmentally related taxation and different types of innovation
-Innovation degreee: Incremental vs. breakthrough technologies
-Constraints to innovation in response to environmentally related taxation
-The adoption and transfer of environmentally related innovation
Chapter 4. Tax Design Considerations and other Tax-based Instruments
-Identifying the appropriate level of the tax
-The extent of the tax base
-Administering the tax
-Tax-based policy instruments
-The choice of tax instrument
-Creating a policy package: Combinations of environmental and innovation instruments
Chapter 5. A Guide to Environmentally Related Taxation for Policy Makers
-Why taxes?
-Making effective environmentally related taxation
-Using the revenue generated
-Overcoming challenges to implementing environmentally related taxes
-Environmentally related taxes are not always the answer
-Sweden’s Charge on NOx Emissions
-Water Pricing in Israel
-Cross-country Fuel Taxes and Vehicle Emission Standards
-Switzerland’s Tax on Volatile Organic Compounds
-R&D and Environmental Investments Tax Credits in Spain
-Korea’s Emission Trading System for NOx and SOx
-UK Firms’ Innovation Responses to Public Incentives: An Interview-based Approach
-The UK’s Climate Change Levy and Climate Change Agreements: An Econometric Approach
-Japan’s Tax on SOx Emissions
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