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The Political Economy of Environmentally Related Taxes
OECD. Published by : OECD Publishing , Publication date:  29 Jun 2006
Pages: 199 , Language: English
Version: Print (Paperback) + PDF
ISBN: 9789264025523 , OECD Code: 972006081P1
Price:   €40 | $56 | £36 | ¥5200 | MXN720 , Standard shipping included!
Availability: Available (Print on Demand)
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Other languages:  Spanish (Distributed by another publisher) Japanese (Distributed by another publisher) French (Out of print)
Other Versions:  E-book - PDF Format

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Charts: 25 


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.

Table of contents:
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
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
Chapter 3. Environmental Effectiveness
-3.1. Own-price elasticities of demand
-3.3. Examples of available estimates of changes in demand
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
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
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
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
Chapter 8. Administrative Costs
Chapter 9. Enhancing Public Acceptance
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
Technical Annex: Estimation of Price Elasticities
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