This report was prepared by Assia Elgouacem of the Trade and Agriculture Directorate of the OECD under the supervision of Franck Jésus and Ronald Steenblik. Special thanks to Michèle Patterson for her help in copy editing and final preparation of the publication. Excellent statistical and research assistance was provided by Frederico De Luca and Martin Michelini. Helpful comments and suggestions were also provided by several OECD and IEA colleagues: Luisa Dressler, Gregoire Garsous, Michael Gonter, Tim Gould, Aleksandra Paciorek, Juliette Schleich, Toshiyuki Shirai, Meryem Torun, and Kurt van Dender. Federico de Luca and Martin Michelini contributed to the expansion and update of the database (the Inventory). Those who helped collect and update information for specific countries include: Zenathan Adnin (Indonesia), An Qi (People’s Republic of China), Andra Blumberga (Latvia), Lucy Kitson (Australia, India, Ireland, Norway, South Africa, and the United Kingdom), Maria Victoria Lottici (Argentina), Dario Mangilli (Chile, Colombia, Italy, and Spain), Evgenia Mikhalkova (the Russian Federation), Jaroslaw Mrowiec (Belgium, Canada, France, Poland, Switzerland, and the United States), Caroline Nogueira (Brazil), Aleksandra Paciorek (Austria, Czech Republic, Denmark, Luxembourg, Mexico, Poland, Slovak Republic, Slovenia, Sweden), Michael Polemis (Greece), and Dana Tabachnik (Israel). The contributions of Éric Espinasse, Frano Ilicic, Nobuko Miyachiyo, and Samuel Pinto Ribeiro in developing the online database are gratefully acknowledged.
This report and the associated database were examined by the OECD’s Joint Meetings of Tax and Environment Experts. They were also examined and approved for publication by the Committee on Fiscal Affairs and the Environment Policy Committee. Invaluable information, comments, and other input concerning the report and the associated database were provided by Delegates to the Joint Meetings and their colleagues in national and sub-national government administrations.