This report was prepared by the Tax Policy and Statistics division in the OECD’s Centre for Tax Policy and Administration under the auspices of the Committee on Fiscal Affairs and the Environment Policy Committee. It is unique in its comprehensive approach, integrating carbon prices that result from taxes and emissions trading systems into effective carbon rates.
The report highlights key results of the update to 2018 of the Effective Carbon Rates database, which can be assessed in its full detail for 44 OECD and G20 countries via OECD.STAT. The database on OECD.STAT also provides effective carbon rates for 2012 and 2015.
In addition, the report provides estimates of the impact of higher permit prices and recent as well as likely future reforms of emissions trading systems in China and in the European Union.
The report was drafted by Florens Flues and Kurt Van Dender. The database architecture was developed originally by Luisa Dressler and Florens Flues and has been updated by Florens Flues and Konstantinos Theodoropoulos. Information on carbon prices that result from taxes has been obtained from the OECD´s Taxing Energy Use database, which has recently been updated by Jonas Teusch and Konstantinos Theodoropoulos. Information on emissions trading systems was collected and processed by Florens Flues and Konstantinos Theodoropoulos. Karena Garnier, Hazel Healy, Natalie Lagorce and Carrie Tyler improved the presentation and the dissemination of the work. Michael Sharratt advised on graphical design and web-presentation. Marie-Aurélie Elkurd typeset the report. All contributors are in the OECD’s Centre for Tax Policy and Administration.
The authors would like to thank their colleagues Nils Axel Braathen, David Bradbury, Luisa Dressler, Jonas Teusch and Konstantinos Theodoropoulos from the OECD for their very insightful feedback on earlier versions of the report.
The report was discussed by the OECD’s Joint Meetings of Tax and Environment Experts, and it was approved for declassification by the Committee on Fiscal Affairs and the Environment Policy Committee. The authors would like to thank in particular the delegates to the Joint Meetings and their colleagues in supranational, national and subnational government administrations for their assistance with the provision of data, as well as for invaluable suggestions, inputs and comments received at various stages of preparing the data and the report.