Developing Countries



"Picturing the Climate Responsibility of Automotive Groups" (2019)
Study by Christopher Leisinger and Matthias Runkel

"Reform and Harmonization of company-related Energy Exemption Regimes" (2019)
Study by Lena Reuster, Swantje Fiedler, Verena Graichen, Anett Großmann et al.

"A Comparison of CO2-based Car Taxation in EU-28, Norway and Switzerland (2018)
Study by Matthias Runkel, Alexander Mahler and Ann-Cathrin Beermann

"Financial precaution in the lignite industry" (2016)
Report by Rupert Wronski, Swantje Fiedler, Dr. Dominik Schäuble and Daniela Setton

"Environmental tax reform: some developments in the Netherlands" (2015)
Notes by Hans Vos

"Environmental subsidies and similar transfer - Guidelines" (2015)
Report by Eurostat

"Public incentives harmful to biodiversity" (2015)
Report by Guillaume Sainteny 

"Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden" (2015)
Report by Mikael Skou Andersen

"Fossil Fuel Subsidies: Approaches and Valuation" (2015)
Report by Doug Koplow

"Is a Market Stability Reserve likely to improve the functioning of the EU ETS? Evidence from a model comparison exercise" (2015)
Report by Climate Strategies, from a team from twelve international research institutions

"Fossil-Fuel Subsidies and Climate Change. Options for policy-makers within their Intended Nationally Determined Contributions" (2015)
Report for the Nordic Council of Ministers by the Global Subsidies Initiative of the International Institute for Sustainable Development

"Environmental charges levied on power plants in Poland" (2014)
Report by Michał Ptak

"Subsidies and costs of EU energy" (2014)
Final report for the European Commission by Ecofys

"Study on Environmental Fiscal Reform Potential in 14 EU Member States" (2014)
Main Report for the European Commission by Aarhus University, eunomia and IEEP

"Enhancing comparability of data on estimated budgetary support and tax expenditures for fossil fuels" (2014)
Report for the European Commission by IVM, BIO, VITO, IEEP and Member State experts

"Energy support measures and their impact on innovation in the renewable energy sector in Europe" (2014)
Report by the European Environment Agency (EEA)

"The impacts of environmental regulations on competitiveness" (2014)
Policy Brief brief by the Grantham Research Institute on Climate Change and the Environment and the Global Green Growth Institute

"A Carbon Tax and the Risk of Inequity" (2014)
Article by Emmanuel Combet, Frédéric Ghersi and Jean-Charles Hourcade

"Caron Tax, Pensions and Public Deficits: The hidden cost of the compartmentalization of expertise" (2014)
Article by Emmanuel Combert and Jean-Charles Hourcade

"Environmental Fiscal Reform: Windows of opportunity." (2014)
Article by Constanze Adolf (GBE) in the International Tax Review.

"Resource-efficient green economy and EU policies." (2014)
Study by the European Environment Agency (EEA).

"The Effects of Fiscal Consolidation on Macroeconomic Indicators in Cyprus: A FAVAR Approach" (2014)
Report  by the Economic Research Center of the Universitty of Cyprus.

"Environmental Tax Reform in Europe: Opportunities for the Future." (2014)
Report by IEEP - Institute for European Environmental Policy.

"Paying the Polluter: Environmentally Harmful Subsidies and their Reform." (2014)
Book edited by Frank Oosterhuis (Free University of Amsterdam) and Patrick Ten Brink (IEEP).

"Study on environmental fiscal reform potential in 12 EU Member States" (2014)
Report by Aarhus University and Eunomia for DG Environment of the European Commission.

"Harmful subsidies under fire" (2014)
Report (in Finnish)/Summary (in English) by the Finnish Association for Nature Conservation.

"The IFS Green Budget 2014" (2014)
Report by the Institute for Fiscal Studies.

"An ABC of Taxes" (2013)
Report by the Federal Ministry of Finance of Germany.

"Evaluation of environmental tax reforms: International experiences." (2013)
Report by IEEP - Institute for European Environmental Policy.

"Impuestos energético-ambientales en España" (2013)
Report (in Spanish) by Economics for Energy.

"Energy use policies and carbon pricing in the UK" (2014)
Report by the Institute for Fiscal Studies.

"Tax reforms in EU Member States 2013 - Tax policy challenges for economic growth and fiscal sustainability" (2013)
by DG Taxation and Customs Union and DG Economic and Financial Affairs of the European Commission.

"Assessment of climate change policies in the context of the European Semester - Country Report: Latvia" (2013)
Report by Ilze Upatniece

"Trends and projections in Europe 2013 - Tracking progress towards Europe's climate and energy targets until 2020" (2013)
Report/summary published by EEA - European Environment Agency.

"Natural benefits – on the values of ecosystem services" (2013)
Report from an expert commission appointed by the Norwegian Government to the Ministry of the Environment.
Read the summary.

"Steps towards greening in the EU - Monitoring Member States’ achievements in selected environmental policy areas: EU summary report." (2013)
Report by IEEP - Institute for European Environmental Policy and Ecologic Instutute, commissioned by DG Environment. 

"Die Finanzierung der Energiewende in der Schweiz - Bestandsaufnahme, Massnahmen und Investitionsmöglichkeiten" (2013)
Book (in German) published by Tobias Reichmuth, with an article by Kai Schlegelmilch.

"Report on the influence of EU policies on the environment" (2013)
Report by IEEP - Institute for European Environmental Policy.

"The New Deal - An Enlightened Industrial Policy for the EU through Structural EU ETS Reform" (2013)
Report by the Center For Clean Air Policy-Europe.

"Welfare Implications of Automobile Feebates: A Simulation Analysis" (2013)
Analysis by Dr. Theodoros Zachariadis, Dr. Sofronis Clerides and Adamos Adamou (University of Cyprus).

"Subsidies with an impact on the environment - methodology, inventory and case studies" (2013)
Report (in Dutch)/summary (in English) by IEEP - Institute for European Environmental Policy.

"Green Budget Reform in Slovenia: responding to the crisis with a sustainable vision" (2013)
Report prepared by Umanotera, Slovanian Foundation for Sustainable Development, in collaboration with partners of the Plan B Network, written by Jonas Sonnenschein.

"EU Energy Efficiency Directive (2012/27/EU) - Guidebook for Strong Implementation" (2013)
Guidebook by The Coaltion for Energy Savings.

"Designing carbon taxation to protect low-income households" (2013)
Study by Ian Preston, Vicki White, James Browne, Simon Dresner, Paul Ekins and Ian Hamilton. Read the Summary.

"Climate Change Policies in Poland" (2012)
Report by Balázs Égert

"Study Supporting the Phasing Out of Environmentally Harmful Subsidies." (2012)
Study by the Institute for European Environmental Policy (IEEP), Institute for Environmental Studies - Vrije Universiteit (IVM), Ecologic Institute, VITO.

"Cars and Carbon - Automobiles and European Climate Policy in a Global Context" (2012)
Book written by Dr. Theodoros Zachariadis.

"The full costs of power generation" (2012)
Study conducted on behalf of Greenpeace Energy EG and German Wind Energy Association BWE e.V., created by Swantje Küchler and Bettina Meyer with assistance from Sarah Blanck (Green Budget Germany, GBG).

''Market-based instruments in environmental policy: the Dutch case'' (2012)
Report by Hans Vos.

''Carbon taxation and fiscal consolidation: the potential of carbon pricing to reduce Europe's fiscal deficits'' (2012)
Report by Vivid Economics on ''CETRiE - Carbon and Energy Tax Reform in Europe'' prepared for ECF and GBE. Read the Executive Summary.

''Exiting the crisis in the right direction: A sustainable and shared prosperity plan for Europe'' (2012)

Working Paper N°09/2012, written by T. Spencer, L. Chancel and E. Guérin, published by Iddri.

"Budget 2013 – Three Cheers For The Carbon Tax" (2012)
Working paper by Frank Convery.

"Towards a New National Climate Policy: Interim Report of the NESC Secretariat" (2012)
Report by NESC, commissioned by the Department of Environment, Community and Local Government Ireland.

''Environmental tax reform in Europe: opportunities for eco-innovation'' (2012)
Report published by the European Environment Agency.

"The Prospects and Obstacles of a Green Tax Reform in Hungary" (2012)
PhD published by Nikoletta Sipos who graduated from the Szent István University, Doctoral School for Management and Business Administration, Gödöllö
contact: siposnikoletta(at)

"Fiscalidad Verde en Europa. Objetivo 20/20/20" (2012) (in Spanish)
Report published by the Centro de Innovación del Sector Público de la Fundación de PwC e IE Business School.

"Financial transaction tax : Sensible, feasible, overdue" (2012)
Report published by the Friedrich-Ebert-Stiftung, International Policy Analysis.

"Environmental tax reform in Europe: implications for income distribution" (2012)
Report published by the European Environment Agency.

"Road transport fuel prices, demand and tax revenues: impact of fuel duty escalator and price stabiliser" (2011)
Report by Roger Salmons, Policy Studies Institute

''Overview and recent experiences with ecological tax reforms in Europe'' (2011)
Report written by K. Schlegelmilch.

"Les aides publiques dommageables à la biodiversité" (2011)
Report by Guillaume Sainteny

"Environmentally sound reform of tax exemptions for the private use of company cars" (2011)
English summary of a study in cooperation with FiFo Institute for Public Economics, Prof. Dr. Stefan Klinski and Green Budget Germany (GBG).

"Saving Energy in Europe: 15 Good Practice Case Studies" (2011)
Report compiled by the European Environmental Bureau.

''Europe's experience with carbon-energy taxation'' (2010)
Report in S.A.P.I.EN.S. vol.3 / n°2, written by M. Skou-Andersen, Institut Veolia Environnement.

"Innovation of Energy Technologies: The Role of Taxes" (2010)
Report for the European Commission DG TAXUD by Copenhagen Economics

"Greening the Budget: Pricing Carbon and Cutting Energy Subsidies to reduce the financial deficit in Germany" (2010)
Study for the Heinrich Boell Foundation North America on greening the budget by pricing carbon and cutting environmental harmful subsidies. The publication provides lessons on how greening the budget combines fiscal responsibility with the environmental sensibility that is inevitable for a sustainable future. For more information about the project of the Heinrich Boell Foundation click here.

"Company Car Taxation" (2010)
Working Paper of the European Commission

"Assessing the Environmental Impacts of Consumption and Production: Priority Products and Materials" (May 2010)
Study for the European Commission and the UNEP on the lack of resources. By the International Panel for Sustainable Resource Management. (Summary)

"Untold Billions - Fossil-fuel Subsidies, their impacts and the path to reform" (April 2010)
Summary of a study by the Global Subsidies Initiative

"State Aid for Atomic Energy 1950-2008" (March 2010)
Green Budget Germany research report commissioned by Greenpeace Energy. An updated and revised edition of this report is available in German.

"Resource Productivity, Environmental Tax Reform and Sustainable Growth in Europe" (2009)
Report by Paul Ekins commissioned by the Anglo-German Foundation for the Study of Industrial Society
Read the German Summary.

"An Even Less Carbon-Polluted Union? Towards a Better European Taxation Against Climate Change" (January 2009)
Notre Europe study written by Eloi Laurent und Jacques Le Cacheux

"Carbon Taxation - A Forgotten Climate Policy Tool?" (December 2009)
Report by Global Utmaning

"Environmentally Harmful Subsidies (EHS): Identification and Assessment" (November 2009)
Institute for European Environmental Policy (IEEP)
Report written by C. Valsecchi, P. ten Brink, S. Bassi, S. Withana, M. Lewis

"The Case for Green Fiscal Reform" (October 2009)
Final Report of the UK Green Fiscal Commission

''A Green New Deal for Europe - Towards Green Modernisation in the Face of Crisis'' (September 2009)
Wuppertal Institute for Climate, Environment and Energy
Study/Summary/Summary (French)

''Taxation Trends in the European Union - Data for the EU Member States and Norway'' (2008)
This publication presents a timeline of tax revenue data from national accounts for the twenty-seven member states and Norway. It provides a breakdown of taxes according to different classifications: by type of taxes (direct taxes, indirect taxes, social contributions), by level of government, and by economic function (consumption, labour, capital). It also compiles data for the sub-group of environmental taxes.

''Controlling the Cost of Controlling the Climate: The Irish Government's Climate Change Strategy'' (2008)
Colm McCarthy, Sue Scott. Economic and Social Research Institute. Working Paper No. 229. Download

''The Distributional Implications of a Carbon Tax in Ireland'' (2008)
Tim Callan, Seán Lyons, Susan Scott, Richard Tol, Stefano Verde. Economic and Social Research Institute. Working Paper No. 250. Download

''Reforming Environmentally Harmful Subsidies'' (2007)
by the Institute for European Environmental Policy (IEEP): Reforming Environmentally Harmful Subsidies. A report to the European Commission's DG Environment. 19 March 2007.

''Ecotaxes and Emissions Trading in Germany and Europe. Market-based Instruments for the Environment'' (2006)
Green Budget Germany report. Commissioned by Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ). Download

''The Political Economy of Environmental Taxation in European Countries'' (2006)
Noriko Fujiwara, Jorge Núñez Ferrer and Christian Egenhofer.  Centre for European Policy Studies. Working Document No. 245. Download

''Ecological Tax Reform and Emissions Trading: Can they work together?'' (2006)
Kai Schlegelmilch and Maike Bunse, long and short version

''Conference Report: Reducing Greenhouse Gas Emissions from Aviation'' (2005)
Jacqueline Cottrell (Ed.). A Green Budget Germany and Eftec Project, sponsored by Anglo-German Foundation.

''Effects of Germany's Ecological Tax Reforms on the Environment, Employment and Technological Innovation''
Summary of the Final Report of the Project: „Quantifizierung der Effekte der Ökologischen Steuerreform auf Umwelt, Beschäftigung und Innovation." (2005) Markus Knigge and Benjamin Görlach. Research Project commissioned by the German Federal Environmental Agency (UBA). Download.
More information is available here.

''Carbon Taxes: Which Households Gain or Lose?'' (2004)
Final report by Sue Scott and John Eakins for the Economic and Social Research Institute. Download

''Promotion of Environmental Protection in German Laws on Taxes and Levies'' (2003)
In the environmental sector, state intervention in the market-economy process is required when private enterprise activities result in palpable so-called "external effects". This may occur, i.a. when companies or private households make use of resources (including the environment) without having to pay for them (external costs). Measures introduced by the state should ensure that such consumption enters into companies' cost calculations and consumption planning of private households and is, thus, efficient in terms of the economy as a whole (internalising external costs), as failing to internalise external costs may be regarded as a form of subsidy. A range of instruments exists to internalise these costs. Download

''The Effects of Environmental Fiscal Reform in Germany: A Simulation Study'' (2002)
Stefan Bach, Michael Kohlhaas, Bernd Meyer, Barbara Praetorius, Heinz Welsch. Energy Policy 30, pp 803-81.

''Ecotaxes and Emissions Trading in Germany and Europe - Market-based Instruments for the Environment"
A Green Budget Germany report commissioned by the GTZ (Deutsche Gesellschaft für Technische Zusammenarbeit GmbH) for German-Chinese dialogue. Download

''More Jobs, Less Tax Evasion, Cleaner Environment'' (1997)
Lorenz Jarass and Gustav M. Obermair. Final report commissioned by the European Commission, DG XXI, August 1997. Revised version, June 1999. (full version)/(short version)

''Manual: Statistics on Environmental Taxes'' (1996)
Lorenz Jarass. Commissioned by European Commission, DG XI - Environment, Nuclear Safety and Civil Protection and DG XXXIV - the Statistical Office of the European Communities. Final report, revised version 3.0, July 1996 (mimeo). Download


"Fossil Fuel Subsidy Reform: Recent Trends" (2015)
Keynote presentation at ECPA/CEM side event by Maria van der Hoeven

"Latest Trends in the Greening of Tax Systems in Japan and EU Countries" (2015)
Report by Yuko Motoki and Aya Naito (Japanese). English summary available here

"Carbon Tax in Mexico" (2014)
Presentation by Secretaria de Medio Ambiente y Recursos Naturales, Mexico

"Getting Prices Right: Addressing Mexico's History of Fuel Subsidies" (2013)
Report by Michael D. Plante and Amy Jordan

"Taxing energy Use - a graphical analysis" (2013)
Access OCECD report here

"Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels" (2013)
Access OECD report here

"Greening Household Behaviour - Overview from the 2011 Survey" (2013)
Study published by OECD. Read the study online here

''Environmental Taxation. A Guide for Policy Makers'' (2011)
Report published by the OECD.

''Taxation, Innovation and the Environment'' (2010)
Report published by the OECD.

''Economic Instruments in the Waste Management Sector'' (2010)
A report commissioned by the "Deutsche Gesellschaft für Internationale Zusammenarbeit" (GIZ) GmbH. Written by Kai Schlegelmilch, Eike Meyer and Damian Ludewig. Downloads: Full Report / Executive Summary

''Relatório do Grupo Para o Estudo da Politica Fiscal, Competitividane, Eficiencia e Justica do Sistema Fiscal'' (2009)
A report by the EFR-group of the Portugese Government. Download

''The Case for Green Fiscal Reform'' (2009)
Final Report by the UK Green Fiscal Commission. Download

''Taxation, Innovation and the Environment - The Spanish Case'' (2008)

''Environmentally Related Taxes and Tradable Permit Systems in Practice'' (2008)

''Impacts of Environmental Policy Instruments on Technological Change'' (2007)
Joint Meetings of Tax and Environment Experts, OECD. COM/ENV/EPOC/CTPA/CFA(2006)36/FINAL. Download

Developing Countries

"Potential of sectoral resource mobilisation to implement the Aichi targets in developing countries: A scoping study" (2013)
Study by IEEP - Institute for European Environmental Policy.

"Green Revenues for Green Energy: Environmental fiscal reform for renewable energy technology deployment in China"
Study on behalf of IISD by Jacquelline Cottrell, Richard Bridle, Zhao Yongqiang, Shi Jingli, Xie Xuxuan, Christopher Beaton, Aaron Leopold, Eike Meyer, Shruti Sharma, Han Cheng.

"Environmental Fiscal Reform to promote green economy in countries in transition - Progress on sustainable development and poverty eradication in Vietnam" (2013)
Bachelor Thesis by Petra Sieber (former GBE intern).

"Fossil fuel fiscal policies and greenhouse gas emissions in Viet Nam" (2012)
Report by the United Nations Development Programme (UNDP).

"Greening Đổi Mới: An Outlook on the Potential of Green Jobs in Vietnam" (2012)
Report by Nguyen Chi Quoc published by Friedrich Ebert Foundation (FES).

''Using Modern Economic Instruments to Tackle Climate Change in Vietnam'' (2010)
Introduction of an Environmental Tax Legislation in Vietnam, supported by GIZ which chose Kai Schlegelmilch as the lead consultant to the Vietnamese Ministry of Finance. Report by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH
Find Kai Schlegelmilch's latest article on Environmental Taxation in Vietnam here.

''Options for promoting Environmental Fiscal Reform in EC Development Cooperation'' (2010)
Final study report by Kai Schlegelmilch, Pendo Maro, Stefan Speck
Links to the country case studies: Barbados, Burkina Faso, South Africa, Uganda und Vanuatu

''Options for promoting Environmental Fiscal Reform in EC Development Cooperation'' (2009)
Draft Inception Report by Kai Schlegelmilch. Download

''Economic Instruments for Energy Efficiency and the Environment'' (2009)
Report/Summary by China Council for International Cooperation on Environment and Development (CCICED) and Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) GmbH

''China Council for International Cooperation on Environment and Development'' (2008)
Interim Report of the Task Force on Economic Instrumentsfor Energy Efficiency and the Environment in China with a macroeconomic simultation of a carbon tax.

''Environmental Fiscal Reform in Developing, Emerging and Transition Economies: Progress & Prospects''
Documentation of the 2007 Special Workshop hosted by the Federal
Ministry for Economic Cooperation and Development (BMZ) and the
Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) GmbH

''Environmental Fiscal Reform and National Forest Policies'' (2005)
An overview of forest fiscal revenue systems in 18 countries by the Federal
Ministry for Economic Cooperation and Development (BMZ) and the
Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) GmbH

''Environmental Fiscal Reform - What Should Be Done and How to Achieve It'' (2005)
This publication is a joint product of staff from DFID, DGIS, GTZ, IMF, and OECD.

''Environmental Fiscal Reform for Poverty Reduction, DAC Guidelines and Reference Series'' (2005)
This work is published on the responsibility of the Secretary-General of the OECD.

''Environmental Fiscal Reform for Sustainable Development and Poverty Reduction'' (2004)
Workshop Proceedings and Country Case Studies, Published by:
Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) GmbH.

Scoping Workshop on "Reducing Poverty Through Environmental Fiscal Reform (EFR)" (2003)
OECD DAC Working Party on Development Co-operation and Environment


"Environmental Tax Reform in Developing, Emerging and Transition Economies" (2016)
Report published by German Development (DIE), authors are Jacqueline Cottrell, Kai Schlegelmilch, Matthias Runkel and Alexander Mahler

"Green industrial policy: a transition of values" (2015)
Article by Anna Pegels, Senior Researcher, German Development Institute

"Mitigating Climate Change - Emissions Trading or Carbon Taxes?"
Think Piece from the international think-thank Re-Define

"Corrosive Subsidies" (2014)
Report by World Bank Middle East and North Africa Region - Mena Economic Monitor

"Getting Energy Prices right: From Principle to Practice " (2014)
IMF Report by Ian W H Parry ; Dirk Heine ; Eliza Lis and Shanjun Li

"Delaying climate policy would triple short-term mitigation costs" (2013)
Position paper by PIK - Potsdam Institute for Climate Impact Research.

"Evaluation of Environmental Tax Reforms: International Experiences" (2013)
Report by IEEP - Institute for European Environmental Policy.

"Effective Carbon Prices" (2013)
Book published by OECD.

"Can border carbon taxes fit into the global trade regime?" (2013)
Policy brief by Henrik Horn and André Sapir, published by Bruegel.

"Communication Best-Practices for Renewable Energy" (2013)
Scoping study on behalf of IEA-RETD - International Energy Agency Renewable Energy Technology Deployment - by Richard Bridle, Jonathan Collings, Jacqueline Cottrell, Aaron Leopold.

"Prioritizing Fossil-Fuel Subsidy Reform in the UNFCCC Process: Recommendations for Short-Term Actions" (2013)
Policy brief published by GSI - Global Subsidies Initiative and IISD - International Institute for Sustainable Development.

"Why Carbon Pricing? Comparing design rationales for carbon taxes" (2013)
Master thesis by Johanna Arlinghaus.

"The World´s Carbon Markets - A Case Study Guide to Emisssions Trading" (2013)
Case study guide published by IETA - International Emissions Trading Association.

"Designing environmental taxes in countries in transion: a case study of Vietnam" (2012)
Article by Michael Rodi, Kai Schlegelmilch and Michael Mehing in: Milne, Janet; Skou Andersen, Mikael: Handbook Of Research On Environmental Taxation (2012).
Find the full book online.

"Handbook Of Research On Environmental Taxation" (2012)
Edited by Janet Milne and Mikael Skou Andersen: coprehensive overview of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies (i.a. by Kai Schlegelmilch on Vietnam).
Find the full book online.

"Low Carbon Green Growth Roadmap for Asia and the Pacific" (2012)
UNESCAP final report of the Low Carbon Green Growth Roadmap
Paragraph 2.2.2 is entitled "Reforming fiscal policies to close the gap between economic and ecological efficiencies".

''Environmental Tax Reform: Major findings and policy implications from a multi-regional economic simulation analysis'' (2012)
Policy paper published by the UN

"International Fuel Prices 2010/2011" (2012) 
The report provides with an overview of fuel prices in 170 countries, and outlines problems of the uttermost importance. It also suggests pathways for fixing the pricing mechanisms including advices for countries with 3 different price mechanisms:ad-hoc pricing, regular price reviews and passive or no regulation.

"Phasing out fossil fuel subsidies in the G20: a progress update" (2012)
A second review by Doug Koplow on phasing out of fossil fuel subsidies reports that the progress in meeting the phase-out commitments is failing.

"Reducing Greenhouse Gas Emissions: The Carbon Tax Option" (2010)
Discussion paper published by the National Treasury of the Republic of South Africa.
More information is available here.

''Analysis of the Scope of Energy Subsidies and Suggestions for the G-20 initiative'' (2010)
Joint Report of IEA, OPEC, OECD and World Bank.

''Eco-Innovation in Industry: Enabling Green Growth'' (2010)
OECD study. Browse full publication online or click here for more information about getting the study.

''Carbon Taxes: A Review of Experience and Policy Design Considerations'' (2009)
Report written by J. Sumner et al., National Renewable Energy Laboratory

''Scorecards for Best and Worst Policies for a Green New Deal'' (2009)
Niklas Höhne, Jan Burck, Katja Eisbrenner, Marion Vieweg and Linde Grießhaber. A GermanWatch study, commissioned by WWF and E3G. Download

''Environmentally Harmful Subsidies: How Perverse Financial Incentives Threaten Biodiversity'' (2009)
Christian Meyer, Sebastian Schmidt, Bettina Meyer, Kai Schlegelmilch and Martin Schlereth. A Green Budget Germany study, commissioned by the German League for Nature Conservation and
Environmental Protection (DNR). Download

''What Matters: Carbon Tax V. Cap and Trade: The Conversation'' (2009)
Report by McKinsey about the debate on carbon tax or cap-and-trade plans.

''Environmentally Harmful Subsidies - A Threat to Biodiversity'' (2008)
Executive Summary, Authors: Christian Meyer, Sebastian Schmidt, Bettina Meyer, Kai Schlegelmilch, Jacqueline Cottrell, Martin Schlereth, 04/2008.

Stern Review
The Stern Review on the Economics of Climate Change is a 700-page report released on October 30, 2006. Nicholas Stern, Head of the UK Government Economics Service and Advisor to the UK Government on the economics of climate change and development, produced this report for the British government, which discusses the effect of climate change and global warming on the world economy. Although not the first economic report on global warming, it is significant as the largest and most widely known and discussed report of its kind.
You can find the complete Stern Review and all relevant documentation and comments here.

IPCC Report
The Intergovernmental Panel on Climate Change (IPCC) was founded by the World Meteorological Organisation (WMO) and UNEP to assess on a comprehensive, objective, open, and transparent basis the scientific, technical, and socio-economic information relevant to understanding the scientific basis of risk of human-induced climate change, its potential impacts, and options for adaptation and mitigation.
The first volume of the IPCC's Fourth Assessment Report, "Climate Change 2007" has already been published, and the other volumes will all be published throughout 2007. These assessment reports, produced by the IPCC's three Working Groups, provide a comprehensive and up-to-date assessment of the current state of knowledge on climate change. For more information, please click here.

There are articles about these reports in edition 17 of our GreenBudgetNews newsletter.

For more reports in German, please visit the German website.


Text EN


Jacqueline Cottrell, Damian Ludewig, Matthias Runkel, Kai Schlegelmilch and Florian Zerzawy (2017)
Environmental Tax Reforms in Asia and the Pacific
This paper examines the rationale for the implementation of ETR in Asia-Pacific and its possible role in the achievement of the Sustainable Development Goals (SDGs).
The corresponding book can be found here

Matthias Runkel, Florian Zerzawy, et al. (2017)
Phase-out 2020 Monitoring Europe's fossil fuel subsidies
As this study shows, governments in Europe and the EU
continue to subsidise a reliance on oil, gas and coal, fuelling
dangerous climate change with taxpayers' money both at
home and abroad.



Headline EN

Matthias Runkel, Alexander Mahler, Ann-Cathrin Beermann (2018)
A Comparison of CO2-based Car Taxation in EU-28, Norway and Switzerland

In order to achieve the European Union's emission reduction targets for new passenger cars and to make real progress regarding actual emissions in the road transport sector, European countries have to improve and sharpen their political instruments at hand. There is plenty of room to align the fiscal incentive scheme with climate and environmental policy goals using the available vehicle and related taxes much more efficiently. Looking at the 28 European member countries plus Norway and Switzerland, many cases of well-designed and effective vehicle taxes are available. This paper compares the different tax systems and derives several policy recommendations. For eight countries (Belgium. France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom), a more detailed comparison among four example vehicles is conducted and a ranking compiled. While some countries have already introduced CO2-based tax systems and achieve substantial CO2-emission reductions, other countries' systems are still in need of reform.