Reports

Reports

 
Europe

OECD-States

Developing Countries

Global



Europe

"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

"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

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.
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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.
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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.
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Reforming Environmentally Harmful Subsidies (2007)
Study
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.
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Conference Report: Reducing Greenhouse Gas Emissions from Aviation (2005) Jacqueline Cottrell (Ed.). A Green Budget Germany and Eftec Project, sponsored by Anglo-German Foundation.
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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.
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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.
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More Jobs, Less Tax Evasion, Cleaner Environment
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.
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


OECD-States

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)
OECD. COM/ENV/EPOC/CTPA/CFA(2008)38/FINAL.
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Environmentally Related Taxes and Tradable Permit Systems in Practice (2008)
OECD. COM/ENV/EPOC/CTPA/CFA(2007)31/FINAL.
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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.
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Developing Countries

Options for promoting Environmental Fiscal Reform in EC Development Cooperation (2009)
Draft Inception Report by Kai Schlegelmilch, Pendo Maro, Stefan Speck

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

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

GTZ Environmental Policy Programme
More information is available here.

Global

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.

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

Report: McKinsey: What Matters: Carbon Tax V. Cap and Trade: The Conversation
20th March, 2009
A report about the debate on carbon tax or cap-and-trade plans.

Environmentally Harmful Subsidies - A Threat to Biodiversity
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.
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For more reports in German, please see the German site.