About this Dataset

Environmentally Related Tax Revenue

Environmentally related taxes are effective policy instruments to shape relative prices of goods and services. The Environmental Related Tax Revenue Database (ERTR) categorises taxes based on their environmental relevance, constructing environmentally related tax revenue with a breakdown by tax-base category (including energy, transport, pollution, and resources) and 22 environmental domains. Note that tax-base categories are mutually exclusive, while domains are not. Therefore, one should not aggregate revenue across domains as it may lead to double counting.

Data source(s): ERTR draws from the OECD Policy Instruments for the Environment (PINE) database. The database contains detailed qualitative and quantitative information on environmentally related taxes and fees, tradable permits and offsets, deposit-refund schemes, environmentally beneficial subsidies and payments and voluntary approaches used for environmental policy. It is updated annually and covers OECD member countries, accession countries and selected non-OECD countries. The data has been cross-validated and complemented with Revenue statistics from the Global Revenue Statistics databases , Eurostat National Tax Lists, and official national sources.

Contact: pinedatabase@oecd.org

Dataset release date: September 2025

For further details on the dataset consult the dataset documentation and oe.cd/pine. For revenue data at the individual-tax level, please consult https://oe.cd/pinedatabase.

Tables

Observations

@oecd.oecd_env_epi_dsd_ertr_df_ertr_v1_0.observations

6.94 MB
930,810 rows
17 columns

CREATE TABLE observations (
  "dataflow" VARCHAR,
  "freq" VARCHAR,
  "ref_area" VARCHAR,
  "measure" VARCHAR,
  "category" VARCHAR,
  "domain" VARCHAR,
  "unit_measure" VARCHAR,
  "activity" VARCHAR,
  "time_period" BIGINT,
  "obs_value" VARCHAR,
  "price_base" VARCHAR,
  "obs_status" VARCHAR,
  "obs_status_2" VARCHAR,
  "decimals" BIGINT,
  "unit_mult" BIGINT,
  "ref_year_price" BIGINT,
  "currency" VARCHAR
);