Environmentally related taxes are an important instrument for governments to shape relative prices of goods and services. The characteristics of such taxes included in the database (e.g. revenue, tax base, tax rates, exemptions, etc.) are used to construct the environmentally related tax...

Environmentally related taxes are increasingly used in OECD countries, and ample and increasing evidence of their environmental effectiveness is now available. However, there remains a high potential for wider use of these environmental policy instruments, provided that they are well designed...