Environmental Taxes in OECD Countries: Recent Developments

Abstract: The measures adopted so far by Public Administration to prevent the deterioration of the environment have proved insufficient, revealing a situation that is getting worse very rapidly. In this context, ‘green taxes’ appear to be the most interesting alternative at hand.This paper presents a summary of the general consensus, now emerging from related literature: it both provides the underlying principles for this form of taxation and explores its economic effects. At the same time, it reviews the current state–of–affairs by observing the countries of the OECD, and Spain. Finally, it introduces a series of conclusions, reflecting on the future of environmental taxation in Spain.