Governments collect revenues mainly for two purposes: to finance the goods and services they provide to citizens and businesses, and to fulfil their redistributive role. Comparing levels of government revenues across countries provides an indication of the importance of the government sector in...

Environmentally related taxes are increasingly used in OECD countries, and ample and increasing evidence of their environmental effectiveness is now available. However, there remains a high potential for wider use of these environmental policy instruments, provided that they are well designed...