OECD dataset from agency OECD.ENV.EPI: DSD_ERTR@DF_ERTR_ACC (1995 - 2022)
Dataset Description
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. 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 OECD ERTR accounts are consistent with the existing data collection by Eurostat and are in line with the System of Environmental-Economic Accounting - Central Framework (SEEA-CF).
The dataset is updated on a biennial basis. For EU countries, it includes the information on ERTR accounts reported to Eurostat.
Dataset release date: 2024 September
Contact : ENV.Stat@oecd.org
For further details on the dataset consult:**** OECD (2023), Methodological Guidelines for Environmentally Related Tax Revenue Accounts , OECD Publishing, Paris, https://doi.org/10.1787/d752d120-en.
