Based on experience in OECD countries, this book provides a comprehensive discussion of the effectiveness of environmentally related taxes, of recent research on the environmental and economic impacts of applying them, an on their potential for wider use. 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 environmetal policy.

Executive Summary
Chapter 1. Introduction, Background and Main Findings
-1.1. Introduction and background
-1.2. Current use of environmentally related taxes
-1.3. Environmental effectiveness
-1.4. Sectoral competitiveness
-1.5. Income distribution
-1.6. Administrative costs
-1.7. Political acceptance
-1.8. Environmentally related taxes used in combination with other instruments
-Notes
Chapter 2. Current Use of Environmentally Related Taxes
-2.1. The taxes applied
-2.2. The revenues raised though environmentally related taxes
-2.3. Some important environmentally related tax-bases
-2.4. Tax exemptions, refund mechanisms, rate reductions, etc
-Notes
Chapter 3. Environmental Effectiveness
-3.1. Own-price elasticities of demand
-3.3. Examples of available estimates of changes in demand
-Notes
Chapter 4. The Sectoral Competitiveness Issue – Theoretical Studies
-4.1. Introduction
-4.2. Theoretical case studies
-4.3. Political economy lessons from the theoretical case studies
-Notes
Chapter 5. The Sectoral Competitiveness Issue – Border Tax Adjustments
-5.1. Introduction and background
-5.2. Border Tax Adjustments: their historical and contemporary context
-5.3. The GATT regulatory framework governing BTAs
-5.4. Border Tax Adjustments on final products
-5.5. BTAs on inputs not physically incorporated into products
-5.6. The applicability of BTAs to carbon/energy taxes related to processes
-Notes
Chapter 6. The Sectoral Competitiveness Issue – Ex post Studies
-6.1. The industrial energy consumption tax in France
-6.2. The United Kingdom climate change levy
-6.3. The MINAS accounting system in the Netherlands
-6.4. The Swiss heavy goods vehicle road use fee
-6.5. The Irish plastic bag tax
-6.6. The Norwegian aviation fuel tax
-6.7. Measures used in practice to limit negative impacts on competitiveness
-6.8. Political economy lessons from the ex post case studies
-Notes
Chapter 7. Impacts on Income Distribution
-7.1. Background and empirical findings
-7.2. Ways to address the income distributional
-7.3. Some considerations regarding different compensational measures
-7.4. Categories of households with special need for compensation
-7.5. Addressing distributional effects in practice – some country examples
-7.6. How to secure that distributional concerns are addressed in practice?
-7.7. Conclusions
-Notes
Chapter 8. Administrative Costs
-Notes
Chapter 9. Enhancing Public Acceptance
-Notes
Chapter 10. Environmentally Related Taxes Used in Instrument Mixes
-10.1. Introduction
-10.2. Taxes used in combination with regulatory instruments
-10.3. Taxes used in combination with tradable permits systems
-10.4. Taxes used in combination with labelling systems
-10.5. Taxes used in combination with negotiated agreements
-10.6. Taxes used in combination with subsidies
-10.7. General findings on impacts of combining taxes with other instruments
-Notes
Technical Annex: Estimation of Price Elasticities
References