Environmentally related tax revenue

Dataset documentation

The OECD maintains a database of Policy Instruments for the Environment (PINE), originally developed in co-operation with the European Environment Agency (EEA). The database contains detailed qualitative and quantitative information on environmentally related taxes, fees and charges, tradable permits, deposit-refund systems, environmentally motivated subsidies and voluntary approaches used for environmental policy. The database is freely accessible at oe.cd/pine.

Environmentally related taxes are an important instrument for governments to shape relative prices of goods and services. A number of the characteristics of such taxes are included in the database (e.g. revenue, tax base, tax rates, exemptions, etc.). This information is used to construct the environmentally related tax revenue with a breakdown by tax-base category and environmental domain. Note that tax-base categories are mutually exclusive, while domains are not. Therefore, one should not aggregate revenue across domains as it might lead to double counting.

The dataset covers OECD member countries, accession countries and selected non-OECD countries since the year 1994, and it has been cross-validated and complemented with Revenue statistics from the OECD Tax statistics database and official national sources.

For further details on the dataset consult the dataset documentation. For revenue data at the individual-tax level, please consult oe.cd/pine

Last updated: May 2023