Climate notes: Environment taxes – Taxes for the Environment or for the Treasury?

Like all other taxes, the environment tax is also a pecuniary payment without counterpart, which is levied on an environmentally-relevant taxable circumstance. This contribution looks at the ways in which environmental tax is levied in OECD countries. The results show that there is no clear trend in terms of rising or falling environmental taxes; and that the latter can be both fiscally motivated and levied to steer policy.