Environmental Taxes and Green Tax ReformOrganisation for Economic Co-operation and Development, 1997 - 57 стор. Most OECD countries have introduced various ecotaxes, but only a few are implementing comprehensive green tax reforms. This report reviews the 1997 situation and the lessons which can be drawn e.g. as to the competitiveness, social equity and employment implications of green taxes. |
Зміст
SUMMARY AND CONCLUSIONS | 7 |
INTRODUCTION | 13 |
IMPLEMENTATION ISSUES | 29 |
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Загальні терміни та фрази
adjustments applied benefits billion border tax adjustments carbon emissions carbon leakage carbon taxes carbon/energy tax cent changes CO₂ emissions commuting expenses compensation competitiveness consumers consumption context costs Denmark distortionary taxes distributional effects distributional impact double dividend earmarking eco-tax revenues economic instruments effectiveness of eco-taxes efficiency employers energy taxes environmental effects environmental impacts environmental policies environmental protection environmental taxes environmentally-related European Commission European Union EUROSTAT exemptions finance Green Tax Commission green tax reforms implementation income groups income tax increased eco-taxes industry instance issues labour taxes landfill tax leakage measures mitigation Netherlands nomic Norway number of countries OECD Council offset overall P.O. Box payments policy instruments pollution potential regulatory restructuring sectors social security contributions subsidies Sweden tax base tax burden tax differential tax on energy tax provisions tax revenue tax shift tax switch tax systems tax wedge Taxation and Environment taxed products taxes in OECD taxes/charges transport