Environment Database - Environmentally related tax revenue accounts
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Dataset documentation

This dataset presents the data collected from OECD and partner economies on environmentally related tax revenue accounts with a breakdown by tax-base category and industrial activity. The data collection follows the OECD methodological guidelines for compiling Environmentally Related Tax Revenue (ERTR) accounts in line with the System of Environmental-Economic Accounting - Central Framework (SEEA-CF).

The OECD ERTR accounts are consistent with the existing data collection by Eurostat. Nevertheless, in an effort to enhance the policy relevance of this SEEA module, the OECD approach goes slightly further and includes several additional revenue categories:

  • Taxes levied on greenhouse gas (GHG) emissions are explicitly reported in two sub-categories: an energy related part (recorded as an energy tax) and a non-energy related part, such as certain GHG emissions related to landfills or agriculture (recorded as a pollution tax).
  • Four "memo items" (i.e. information items that do not change the total) are included:
    (i) Certain land taxes;
    (ii) Taxes on oil and natural gas extraction;
    (iii) Taxes on the resource rent;
    (iv) Elevated value added taxes levied on environmentally related tax-bases.

The dataset covers OECD member countries, accession candidates and selected partner economies since the year 1995. For EU countries, it includes the information on ERTR accounts reported to Eurostat. For further details on this dataset, please consult the dataset documentation. For revenue data at the individual-tax level, consult http://oe.cd/pine.

Last updated: September 2020

Contact: env.stat@oecd.org

Environment Database - Environmentally related tax revenue accountsOther comments

 

Dataset documentation

This dataset presents the data collected from OECD and partner economies on environmentally related tax revenue accounts with a breakdown by tax-base category and industrial activity. The data collection follows the OECD methodological guidelines for compiling Environmentally Related Tax Revenue (ERTR) accounts in line with the System of Environmental-Economic Accounting - Central Framework (SEEA-CF).

The OECD ERTR accounts are consistent with the existing data collection by Eurostat. Nevertheless, in an effort to enhance the policy relevance of this SEEA module, the OECD approach goes slightly further and includes several additional revenue categories:

  • Taxes levied on greenhouse gas (GHG) emissions are explicitly reported in two sub-categories: an energy related part (recorded as an energy tax) and a non-energy related part, such as certain GHG emissions related to landfills or agriculture (recorded as a pollution tax).
  • Four "memo items" (i.e. information items that do not change the total) are included:
    (i) Certain land taxes;
    (ii) Taxes on oil and natural gas extraction;
    (iii) Taxes on the resource rent;
    (iv) Elevated value added taxes levied on environmentally related tax-bases.

The dataset covers OECD member countries, accession candidates and selected partner economies since the year 1995. For EU countries, it includes the information on ERTR accounts reported to Eurostat. For further details on this dataset, please consult the dataset documentation. For revenue data at the individual-tax level, consult http://oe.cd/pine.

Last updated: September 2020

Contact: env.stat@oecd.org