Tax Preferences for Environmental Goals

Greene, James H.; Braathen, Nils Axel

doi:10.1787/5jxwrr4hkd6l-en

Cited by 4 publications

(5 citation statements)

References 7 publications

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“…In general, price increases by implementation of taxes should create incentives to reduce the use of the product or service (depending on the range of the rate) or substitute it by an alternative product or service. Like all subsidies also tax preferences should ideally be established for a defined time period, and their costs and benefits should be assessed at appropriate intervals (Greene & Braathen 2014).…”

Section: Discussionmentioning

confidence: 99%

“…The comparative advantage of tax preferences is in providing support for positive externalities generating addition social benefits (Greene & Braathen 2014). The following will outline the potential scope of differentiations and give some examples (Bleischwitz 2012;Bahn-Walkowiak et al 2010).…”

Section: Potential Scope Of Differentiations In the Vat System And Rementioning

confidence: 99%

“…The Ecodesign Directive for energy-using equipment does not cover all products and only takes a limited number of indicators for energy efficient devices into account (EC 2005). Nevertheless, the use of such complex eligibility and differentiation criteria would require specialized staff that is likely to be more expensive and less effective (Greene & Braathen 2014). Alternatively, a variety of eco-labels exist and could be employed for VAT differentiations.…”

Section: Differentiations Among Functionally Identical Productsmentioning

confidence: 99%

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Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy

Bahn‐Walkowiak¹,

Wilts²

2015

Carbon Pricing

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Section: Discussionmentioning

confidence: 99%

Section: Potential Scope Of Differentiations In the Vat System And Rementioning

confidence: 99%

Section: Differentiations Among Functionally Identical Productsmentioning

confidence: 99%

See 1 more Smart Citation

Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy

Bahn‐Walkowiak¹,

Wilts²

2015

Carbon Pricing

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“…In the case of marine pollution, some violations leave no verifiable trail (e.g. the dumping of litter or plastics); and violations committed in high seas are referred to flag stages, which often take no action (GAO, 2000 [57]). Indeed, the International Convention on Civil Liability for Oil Pollution Damage does not cover pollution incidents in high seas.…”

Section: International Treatiesmentioning

confidence: 99%

Space sustainability

2020

OECD Science, Technology and Industry Policy Papers

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We also acknowledge the kind support of UKSA when developing the initial draft paper, as well as the support of CSA and NASA for the co-organisation of the OECD Workshop on the Economics of Space Debris, hosted by the CSA in Montreal in June 2019. The workshop gathered 45 experts from ministries, space agencies and other administrations, international organisations, industry and academia. We warmly thank the experts who participated and recognise their contributions to this paper.We also appreciate the detailed comments of the individual members of the Space Forum's Steering Group on drafts of this paper, and from the experts in their respective organisations. We thank in particular David

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“…Tax incentives can also support investment that would have been made even in the absence of the tax incentive (poor additionality). 9 In addition, tax incentives are often costly and regressive (Appelt et al, 2016;Greene and Braathen, 2014). 10…”

Section: Beyond Carbon Pricing: Interactions With Other Incentives Anmentioning

confidence: 99%

G20 GHG emissions by sector (% of total GHG emissions excluding LULUCF)

2017

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This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

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Tax Preferences for Environmental Goals

Cited by 4 publications

References 7 publications

Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy

Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy

Space sustainability

G20 GHG emissions by sector (% of total GHG emissions excluding LULUCF)

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