The OECD/EU database on environmentally related taxes Presentation at the “Economic Accounts for...
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Transcript of The OECD/EU database on environmentally related taxes Presentation at the “Economic Accounts for...
The OECD/EU database on environmentally related taxes
Presentation at the
“Economic Accounts for the Environment” and “Environmental Expenditure Statistics” meeting of
EUROSTAT
Luxembourg, 18 January 2001
By
Nils Axel Braathen, OECD, Environment Directorate
The database on environmentally related taxes
Is a joint OECD/EU project Can be accessed at
www.oecd.org/env/policies/taxes/index.htm Free of charge Through a number of predefined queries.
Definition of environmentally related taxes:
Any compulsory, unrequited payment to general government levied on a tax-base deemed to be of particular environmental relevance.
The name or purpose of the tax is not a criterion. A tax can be earmarked, but this is not a criterion. Levies paid to environmental funds outside
“general government” are not included. Some information on fees and charges (requited
payments) is however included in the database.
Revenues from environmentally related taxes In per cent of total tax revenues
0
2
4
6
8
10
12
14
Per
cen
t of
GD
P
1994 1995 1996 1997 1998
Shaded bars are low-end Secretariat estimates
Revenues from environmentally related taxes In per cent of GDP
0
1
2
3
4
5
Per
cen
t of
GD
P
1994 1995 1996 1997 1998
Shaded bars are low-end Secretariat estimates
Revenues from environmentally related tax-bases
21 OECD Member countries, 1995
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
Mill
ion
US
dolla
rs
Contents of the databaseSearchableSearchable information on :
All tax-bases covered by each tax (Sometimes very many)
Definition of each tax-base in each tax Tax rates for each tax-base (In national currency and € )
Detailed description of all exemptions, refund mechanisms and tax ceilings for each tax
Revenues raised by each tax (1994-1998, in US$)
Administrative set-up Responsibility for payment of each tax Any earmarking: Share and purpose
Fuel tax rates in some OECD countries1.1.2000
0.00
0.10
0.20
0.30
0.40
0.50
0.60
0.70
Tax
rat
e p
er li
tre
in E
uro
, ave
rage
199
9 ex
chan
ge r
ates Unleaded petrol, High rate
Unleaded petrol, Low rateDiesel, High rateDiesel, Low rateLight fuel oil, used for heating
will be set up in co-operation between OECD and EEA; and
will coverTradable permit schemesDeposit / refund systemsEnvironmentally motivated subsidies
A complementary, connected, database
Main structure of the new database:Common for all schemes
SchemeID
Scheme NameE.g. SO2 emission permits
Country
Purpose
Year of Last RevisionDetails
Year of Introduction
IntroducingAuthority
Overall administrative
authority
Day-to-day administrative
authority Contact Person
Domain•Water pollution•Air pollution•Climate change•Land contamination•Waste management•Natural resource management
EvaluationReferences to relevant
publications.
Scheme category•Tradable permits system
•Deposit-refund system
•Subsidy
Deposit - refund systems
Scheme ID
Sub-scheme ID
Sub-scheme labelE.g.: Deposit -refund system
for PET bottles
Deposit rateWhat is charged
when a product is bought?
Refund rateWhat is charged when a product is handed in?
Return percentageWhich percentage of products bought is
handed in?
CommentsAny
additional information
DRS - Domain•Glass bottles•Plastic bottles•Aluminium cans•Other beverage containers•Other packaging•Batteries•Tyres•Motor vehicles•Other
Environmentally motivated subsidies
Scheme ID
Sub-scheme ID
Year Public expense or revenue- loss for the whole scheme
Subsidy Cost
Sub-scheme labelE.g.: Subsidies to promote energy
savings in SMEs
Subsidy criteria
What determines the size of the subsidy to be given? E.g.: The
degree of planned abatement or the assumed technical risk.
SS -YearSS - Cost
Public expense or revenue-loss for the sub-scheme
Subsidy type•Grant•Soft loan•Loan guarantee•Accelerated depreciation•Other
DetailsWhat is the subsidy
element? E.g.: Interest rate or guarantee fee 2% below the market rate.
Target group•Households•All enterprises•Manufacturing enterprises•Agriculture•Small / medium enterprises•Power generators•Public transport •Other
CommentsAny additional information.
Domain•Research and development•Investment in physical capital•Energy saving•Operation of treatment facilities in plants, etc.•Operation of public treatment facilities, etc.•Clean-up of earlier pollution•Market penetration of “clean” products•Training of employees•Other
Tradable permits
Scheme ID
Sub-scheme ID
Sub-scheme LabelE.g. SO
2-permits for
power plants
Sub-scheme Type Quotas Credits Averaging Obligations Others SS -Year SS - Revenue
Public revenue concerning the
sub-schemeTrade Yes No
TradablecommodityWhat is the
exact item thatcan be traded?
E.g.: The right toemit 1 kg SO2
TradingPartnersWho cantrade, with
whom?
Banking Yes No
Borrowing Yes No
Bubbles Yes No
Interzone tradewith offset rates Yes No
TP-domain CO2 SO2 NOx VOC Other Spatial
dimension•Local•Regional•National•International
Allocation type
•Unconditional grandfathering
•Conditional grandfathering•Auctioning•Other
Comments
Any additional information.
Transaction numberHow many
separate trades took place in a
given year?
Trade volume
How many items was traded a given year?
Permit pricesExamples of prices per traded item.Monitoring
type
Continuous measurement,
estimates based on technologies
used, etc.?
Year
RevenuePublic
revenue concerning the whole scheme
Number of
permits available
Contact points between the two databases
Country Thus, it will be easy to extract information concerning all
types of instruments in a given country.
Scheme domain, such as Water pollution, Air pollution, Climate change, Land contamination, Waste
management, Natural resource management
Hence, one can easily extract information on all types of instruments used in a given domain -- in one country or more.
Next steps
Ensure good co-ordination. (Statistical offices, Ministries, OECD, EU)
Update tax rates and rules, etc, per 1.1.2001, using special CD-ROMs. (OECD, MoF)
Collect information concerning other economic instruments, using CD-ROMs. (OECD, MoE, MoF)
Linking physical data to tax bases? (SO, EUROSTAT, OECD)
Calculate effective tax rates? (SO, EUROSTAT, OECD)