Methodological Guidelines for Environmentally Related Tax Revenue Accounts

Methodological Guidelines for Environmentally Related Tax Revenue Accounts
Author: OECD
Publisher: OECD Publishing
Total Pages: 31
Release: 2023-10-12
Genre:
ISBN: 9264556303

This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals.

OECD Environmental Outlook

OECD Environmental Outlook
Author: OECD
Publisher: OECD Publishing
Total Pages: 309
Release: 2001-04-05
Genre:
ISBN: 9264188568

The OECD Environmental Outlook provides economy-based projections of environmental pressures and changes in the state of the environment to 2020.

Data for a Greener World

Data for a Greener World
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 231
Release: 2023-03-15
Genre: Business & Economics
ISBN:

Data for a Greener World presents a structured discussion on how to measure the economic and financial dimensions of climate change. It combines economic theory and analysis with real world examples of how climate data can be constructed for different country settings, based on existing climate science and economic data. The book identifies important climate data gaps, as well as practical and innovative approaches to close many of these gaps. The book discusses how to track greenhouse gas emission by production and consumption (Chapters 1-2), which lead to physical risks (Chapters 3-4) and transition risks (Chapters 5-7) and concludes with cross-border implications of climate risks (Chapters 8-9). The book also showcases a collaboration of seven international organizations: European Central Bank, Eurostat, International Energy Agency, International Monetary Fund, Organisation for Economic Cooperation and Development, World Bank, and World Trade Organization. Chapter contributions come from leading practitioners and experts in the fields of energy and climate change issues. This volume also serves as a reference guide for the IMF's Climate Change Indicators Dashboard and future research in this area.

Environmental and Energy Policy and the Economy

Environmental and Energy Policy and the Economy
Author: Matthew J. Kotchen
Publisher: University of Chicago Press
Total Pages: 275
Release: 2022-01-24
Genre: Business & Economics
ISBN: 0226821749

This volume presents six new papers on environmental and energy economics and policy in the United States. Rebecca Davis, J. Scott Holladay, and Charles Sims analyze recent trends in and forecasts of coal-fired power plant retirements with and without new climate policy. Severin Borenstein and James Bushnell examine the efficiency of pricing for electricity, natural gas, and gasoline. James Archsmith, Erich Muehlegger, and David Rapson provide a prospective analysis of future pathways for electric vehicle adoption. Kenneth Gillingham considers the consequences of such pathways for the design of fuel vehicle economy standards. Frank Wolak investigates the long-term resource adequacy in wholesale electricity markets with significant intermittent renewables. Finally, Barbara Annicchiarico, Stefano Carattini, Carolyn Fischer, and Garth Heutel review the state of research on the interactions between business cycles and environmental policy.

OECD Environmental Performance Reviews Waste Management and the Circular Economy in Selected OECD Countries Evidence from Environmental Performance Reviews

OECD Environmental Performance Reviews Waste Management and the Circular Economy in Selected OECD Countries Evidence from Environmental Performance Reviews
Author: OECD
Publisher: OECD Publishing
Total Pages: 118
Release: 2019-09-23
Genre:
ISBN: 926430939X

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 ...

Handbook of Research on Environmental Taxation

Handbook of Research on Environmental Taxation
Author: Janet E. Milne
Publisher: Edward Elgar Publishing
Total Pages: 529
Release: 2012-01-01
Genre: Business & Economics
ISBN: 1781952140

ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.

Environmental Tax Reform (ETR)

Environmental Tax Reform (ETR)
Author: Paul Ekins
Publisher:
Total Pages: 0
Release: 2011
Genre: Environmental impact charges
ISBN:

A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.

The Oxford Handbook of U.S. Environmental Policy

The Oxford Handbook of U.S. Environmental Policy
Author: Sheldon Kamieniecki
Publisher: Oxford University Press
Total Pages: 783
Release: 2013
Genre: Business & Economics
ISBN: 019974467X

Prior to the Nixon administration, environmental policy in the United States was rudimentary at best. Since then, it has evolved into one of the primary concerns of governmental policy from the federal to the local level. As scientific expertise on the environment rapidly developed, Americans became more aware of the growing environmental crisis that surrounded them. Practical solutions for mitigating various aspects of the crisis - air pollution, water pollution, chemical waste dumping, strip mining, and later global warming - became politically popular, and the government responded by gradually erecting a vast regulatory apparatus to address the issue. Today, politicians regard environmental policy as one of the most pressing issues they face. The Obama administration has identified the renewable energy sector as a key driver of economic growth, and Congress is in the process of passing a bill to reduce global warming that will be one of the most important environmental policy acts in decades. The Oxford Handbook of U.S. Environmental Policy will be a state-of-the-art work on all aspects of environmental policy in America. Over the past half century, America has been the world's leading emitter of global warming gases. However, environmental policy is not simply a national issue. It is a global issue, and the explosive growth of Asian countries like China and India mean that policy will have to be coordinated at the international level. The book will therefore focus not only on the U.S., but on the increasing importance of global policies and issues on American regulatory efforts. This is a topic that will only grow in importance in the coming years, and this will serve as an authoritative guide to any scholar interested in the issue.

OECD Environmental Performance Reviews: Belgium 2021

OECD Environmental Performance Reviews: Belgium 2021
Author: OECD
Publisher: OECD Publishing
Total Pages: 209
Release: 2021-03-31
Genre:
ISBN: 9264400346

Belgium has made progress in decoupling several environmental pressures from economic growth, in improving wastewater treatment and in expanding protected areas. Regions have achieved high levels of recovery and recycling, and have pioneered circular economy policies. However, further efforts are needed to progress towards carbon neutrality, reduce air and water pollution, reverse biodiversity loss and consolidate results of circular economy initiatives.

Fiscal Policies for Development and Climate Action

Fiscal Policies for Development and Climate Action
Author: Miria A. Pigato
Publisher: World Bank Publications
Total Pages: 240
Release: 2018-12-31
Genre: Business & Economics
ISBN: 9781464813580

This report provides actionable advice on how to design and implement fiscal policies for both development and climate action. Building on more than two decades of research in development and environmental economics, it argues that well-designed environmental tax reforms are especially valuable in developing countries, where they can reduce emissions, increase domestic revenues, and generate positive welfare effects such as cleaner water, safer roads, and improvements in human health. Moreover, these reforms need not harm competitiveness. New empirical evidence from Indonesia and Mexico suggests that under certain conditions, raising fuel prices can actually increase firm productivity. Finally, the report discusses the role of fiscal policy in strengthening resilience to climate change. It provides evidence that preventive public investments and measures to build fiscal buffers can help safeguard stability and growth in the face of rising climate risks. In this way, environmental tax reforms and climate risk-management strategies can lay the much-needed fiscal foundation for development and climate action.