ICC environmental taxation principles (2012)

    Fiscal instruments and environmental policy-making

    Prepared by the ICC commission on : Commission on Environment and Energy
    Publication date : 03/07/2012 | Document Number : No. 213-98 / 180-521


    Jointly prepared by the ICC Commissions on Taxation and on Environment and Energy

    This paper represents a first comprehensive effort across the environment and taxation disciplines to help clarify and frame “environmental taxation” for non-experts on taxation.

    Environmental taxation refers in this paper to taxes and other imposts on environmental externalities and tax reliefs or exemptions provided to incentivise environmentally “positive” behaviours.

    The paper outlines environmental taxation principles as to affect behaviours for specific environmental goals in the most economically efficient manner, while being consistent with the overall context of the total fiscal framework.

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