Environmental Fiscal Reform: Progress, Prospects and Pitfalls (OECD)
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This OECD report provides an overview of the rationale for using taxes to pursue environment policy goals and of the interactions between environmental tax policy and broader tax policy. This is followed by an overview of progress made with the use of environmentally related taxes, and a discussion of potential ways forward. Specifically, the report discusses environmental taxation in the following sectors: energy, transport, waste, water abstraction, water pollution and chemicals. The report is available to download on the OECD website.