'Environmental taxation can spur innovation.' This simple, compelling message was a central finding of a recent OECD study of taxation, innovation and the environment (OECD, 2010). It is an insight of profound importance. Environmental policy instruments are frequently characterised as obstacles...

In a series of reports on environmental tax reform (ETR), published in 2005, the EEA defined ETR as 'reform of the national tax system where there is a shift of the burden of taxes, for example on labour, to environmentally damaging activities, such as resource use or pollution'. At the most...

This report does three things. It provides an overview of market‑based instruments (MBIs) established by EU environmental legislation. Then it explains the established definitions and rationales for the application of environmental taxes and discusses their current design and application in...

This report does three things. It provides an overview of market‑based instruments (MBIs) established by EU environmental legislation. Then it explains the established definitions and rationales for the application of environmental taxes and discusses their current design and application in...