Author:
Publisher:
Published: 2023
Total Pages: 0
ISBN-13: 9789268049617
DOWNLOAD EBOOK →There is a very clear need to better understand the impacts of environmental taxation in non-OECD countries. Environmental taxes have the potential to deliver multiple benefits by addressing the economic drivers behind the environmental challenges facing non-OECD countries, enhancing efficient use of resources, and mobilising revenue. However, information in the public domain is relatively sparse, and scientific research on environmental taxes in low- and middle-income countries (LMICs), aside from carbon-energy taxes and other carbon pricing mechanisms, has been rather limited. In view of this, this report collates the results of a literature review conducted in 2022 and 2023 on environmental taxation in non-OECD countries, focussing on environmental taxes that are not carbonenergy taxes, as for these measures a great deal of evidence is already available in the public domain. The report also includes the results of five "deep dives" to examine five environmental tax instruments in depth in Ghana, Guyana, Morocco, Viet Nam and Zambia. The report sets out to identify data on green tax impacts where it exists, and to undertake thorough research into these taxes in non-OECD countries. Ultimately, it is hoped that this research can inform development cooperation organisations and policymakers in non-OECD countries on how best to design environmental taxes, avoid pitfalls, and manage potential trade-offs between social equity, environmental effectiveness and domestic revenue mobilisation (DRM). Building on the literature review and deep dives, the report sets out to draw together lessons learned from existing environmental tax instruments, and to identify best and less good practices in their implementation. It also aims to highlight possible ways forward for the European Commission to engage in international policy dialogue with organisations and platforms working on environmental taxation, and to engage in a more targeted way at the national level, through EU in-country delegations. The literature review revealed the data gaps and need for further research on environmental taxation in the context of non-OECD countries, to create a robust evidence base and foster a better understanding of the impacts and interactions of environmental taxes (4.1). It also unearthed a number of measures that existed on paper but for which very little or no evidence or information could be found in the public domain.
Author: OECD
Publisher: OECD Publishing
Published: 2019-09-23
Total Pages: 118
ISBN-13: 926430939X
DOWNLOAD EBOOK →This report provides a cross-country review of waste, materials management and circular economy policies in selected OECD countries, drawing on OECD’s Environmental Performance Reviews during the period 2010-17. It presents the main achievements in the countries reviewed, along with common ...
Author: OECD
Publisher: OECD Publishing
Published: 2021-09-15
Total Pages: 355
ISBN-13: 9264424083
DOWNLOAD EBOOK →This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author: OECD
Publisher: OECD Publishing
Published: 2001-10-05
Total Pages: 133
ISBN-13: 9789264193659
DOWNLOAD EBOOK →This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of sectoral competitiveness -- and ways to overcome them.
Author: OECD
Publisher: OECD Publishing
Published: 2021-05-20
Total Pages: 94
ISBN-13: 9264852395
DOWNLOAD EBOOK →This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.
Author: OECD
Publisher: OECD Publishing
Published: 2010-01-05
Total Pages: 244
ISBN-13: 9264076905
DOWNLOAD EBOOK →This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Author: Organisation for Economic Co-operation and Development
Publisher: Organisation for Economic Co-operation and Development
Published: 1995
Total Pages: 76
ISBN-13:
DOWNLOAD EBOOK →Includes 1999 update. 1998 update in back.
Author: OECD
Publisher: OECD Publishing
Published: 2016-04-27
Total Pages: 256
ISBN-13: 9264251723
DOWNLOAD EBOOK →This report explores the growth prospects for the ocean economy, its capacity for future employment creation and innovation, and its role in addressing global challenges. Special attention is devoted to the emerging ocean-based industries.