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...

How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce...

This report analyses how a handful of OECD countries (Australia, Canada, Japan, United Kingdom and the United States) defines agri-environmental public goods and sets agri-environmental targets and reference levels, and the policies they implement for targeting certain agri-environmental public...

Le terme de multifonctionnalité est de plus en plus utilisé mais différentes interprétations sont attachées à sa définition, son utilité et ses implications pour la politique au niveau national et international. L’OCDE a entrepris cette analyse pour clarifier le concept de...

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...