Environmental tax

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 revenues with a breakdown by environmental domain: energy products (including vehicle fuels); motor vehicles and transport services; measured or estimated emissions to air and water, ozone depleting substances, certain non-point sources of water pollution, waste management and noise, as well as management of water, land, soil, forests, biodiversity, wildlife and fish stocks. The data have been cross-validated and complemented with Revenue statistics from the OECD Tax statistics database and official national sources.