How do taxes and charges for transport in, for example, France compare with those in Germany? Do hauliers in one country pay more than in the other, and what impact does this have on the profitability of haulage in each country? Is the impact of an increase in tax on diesel the same in each...

The term multifunctionality is increasingly used, but is prone to different interpretations concerning its definition, its utility and its implications for policy at domestic and international level. The OECD undertook this analysis to clarify the concept of multifunctionality and to try to...

The term multifunctionality is increasingly used, but is prone to different interpretations concerning its definition, its utility and its implications for policy at domestic and international level. The OECD undertook this analysis to clarify the concept of multifunctionality and to try to...

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...