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<span>Toggle Categories of Environmental Taxes subsection</span> </button> <ul id="toc-Categories_of_Environmental_Taxes-sublist" class="vector-toc-list"> <li id="toc-Energy_Taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Energy_Taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1</span> <span>Energy Taxes</span> </div> </a> <ul id="toc-Energy_Taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Transport_Taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Transport_Taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2</span> <span>Transport Taxes</span> </div> </a> <ul id="toc-Transport_Taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Resource_and_Pollution_Taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Resource_and_Pollution_Taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.3</span> <span>Resource and Pollution Taxes</span> </div> </a> <ul id="toc-Resource_and_Pollution_Taxes-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Taxes_affected" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Taxes_affected"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Taxes affected</span> </div> </a> <ul id="toc-Taxes_affected-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Economic_frameworks_and_strategies_employing_tax_shifting" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Economic_frameworks_and_strategies_employing_tax_shifting"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Economic frameworks and strategies employing tax shifting</span> </div> </a> <ul id="toc-Economic_frameworks_and_strategies_employing_tax_shifting-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Progressive_or_regressive?" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Progressive_or_regressive?"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Progressive or regressive?</span> </div> </a> <ul id="toc-Progressive_or_regressive?-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ecotax_policies_enacted" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Ecotax_policies_enacted"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Ecotax policies enacted</span> </div> </a> <button aria-controls="toc-Ecotax_policies_enacted-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Ecotax policies enacted subsection</span> </button> <ul id="toc-Ecotax_policies_enacted-sublist" class="vector-toc-list"> <li id="toc-Registration_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Registration_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Registration taxes</span> </div> </a> <ul id="toc-Registration_taxes-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Worldwide_implementation" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Worldwide_implementation"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Worldwide implementation</span> </div> </a> <button aria-controls="toc-Worldwide_implementation-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Worldwide implementation subsection</span> </button> <ul id="toc-Worldwide_implementation-sublist" class="vector-toc-list"> <li id="toc-United_Kingdom" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_Kingdom"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>United Kingdom</span> </div> </a> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ukraine" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Ukraine"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Ukraine</span> </div> </a> <ul id="toc-Ukraine-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-India" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#India"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>India</span> </div> </a> <ul id="toc-India-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-China" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#China"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.4</span> <span>China</span> </div> </a> <ul id="toc-China-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-France" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#France"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5</span> <span>France</span> </div> </a> <ul id="toc-France-sublist" class="vector-toc-list"> <li id="toc-The_carbon_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#The_carbon_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5.1</span> <span>The carbon tax</span> </div> </a> <ul id="toc-The_carbon_tax-sublist" class="vector-toc-list"> <li id="toc-Tax_payers" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Tax_payers"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5.1.1</span> <span>Tax payers</span> </div> </a> <ul id="toc-Tax_payers-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Results" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Results"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5.1.2</span> <span>Results</span> </div> </a> <ul id="toc-Results-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Reception_by_the_public" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Reception_by_the_public"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5.1.3</span> <span>Reception by the public</span> </div> </a> <ul id="toc-Reception_by_the_public-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" 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mw-first-heading"><span class="mw-page-title-main">Environmental tax</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. 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href="https://az.wikipedia.org/wiki/Ekoloji_vergil%C9%99r" title="Ekoloji vergilər – Azerbaijani" lang="az" hreflang="az" data-title="Ekoloji vergilər" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Ecotaxa" title="Ecotaxa – Catalan" lang="ca" hreflang="ca" data-title="Ecotaxa" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Ekologick%C3%A1_da%C5%88" title="Ekologická daň – Czech" lang="cs" hreflang="cs" data-title="Ekologická daň" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Gr%C3%B8n_afgift" title="Grøn afgift – Danish" lang="da" hreflang="da" data-title="Grøn afgift" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Umweltsteuer" title="Umweltsteuer – German" lang="de" hreflang="de" data-title="Umweltsteuer" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Keskkonnamaks" title="Keskkonnamaks – Estonian" lang="et" hreflang="et" data-title="Keskkonnamaks" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Ecotasas" title="Ecotasas – Spanish" lang="es" hreflang="es" data-title="Ecotasas" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA_%D8%B2%DB%8C%D8%B3%D8%AA_%D9%85%D8%AD%DB%8C%D8%B7%DB%8C" title="مالیات زیست محیطی – Persian" lang="fa" hreflang="fa" data-title="مالیات زیست محیطی" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/%C3%89cotaxe" title="Écotaxe – French" lang="fr" hreflang="fr" data-title="Écotaxe" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B2%D5%B6%D5%A1%D5%BA%D5%A1%D5%B0%D5%BA%D5%A1%D5%B6%D5%A1%D5%AF%D5%A1%D5%B6_%D5%BE%D5%B3%D5%A1%D6%80" title="Բնապահպանական վճար – Armenian" lang="hy" hreflang="hy" data-title="Բնապահպանական վճար" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak_lingkungan" title="Pajak lingkungan – Indonesian" lang="id" hreflang="id" data-title="Pajak lingkungan" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Ecotassa" title="Ecotassa – Italian" lang="it" hreflang="it" data-title="Ecotassa" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%9E%D7%99%D7%A1%D7%95%D7%99_%D7%99%D7%A8%D7%95%D7%A7" title="מיסוי ירוק – Hebrew" lang="he" hreflang="he" data-title="מיסוי ירוק" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%AD%D0%BA%D0%BE%D0%BB%D0%BE%D0%B3%D0%B8%D1%8F%D0%BB%D1%8B%D2%9B_%D0%A1%D0%B0%D0%BB%D1%8B%D2%9B" title="Экологиялық Салық – Kazakh" lang="kk" hreflang="kk" data-title="Экологиялық Салық" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Milieuheffing" title="Milieuheffing – Dutch" lang="nl" hreflang="nl" data-title="Milieuheffing" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%92%B0%E5%A2%83%E7%A8%8E" title="環境税 – Japanese" lang="ja" hreflang="ja" data-title="環境税" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Gr%C3%B8nn_skattepolitikk" title="Grønn skattepolitikk – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Grønn skattepolitikk" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Gr%C3%B8n_skattepolitikk" title="Grøn skattepolitikk – Norwegian Nynorsk" lang="nn" hreflang="nn" data-title="Grøn skattepolitikk" data-language-autonym="Norsk nynorsk" data-language-local-name="Norwegian Nynorsk" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek_ekologiczny" title="Podatek ekologiczny – Polish" lang="pl" hreflang="pl" data-title="Podatek ekologiczny" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Tributo_ambiental" title="Tributo ambiental – Portuguese" lang="pt" hreflang="pt" data-title="Tributo ambiental" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%AD%D0%BA%D0%BE%D0%BB%D0%BE%D0%B3%D0%B8%D1%87%D0%B5%D1%81%D0%BA%D0%B8%D0%B5_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%B8" title="Экологические налоги – Russian" lang="ru" hreflang="ru" data-title="Экологические налоги" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%95%D0%BA%D0%BE%D0%BB%D0%BE%D1%88%D0%BA%D0%B0_%D1%82%D0%B0%D0%BA%D1%81%D0%B0" title="Еколошка такса – Serbian" lang="sr" hreflang="sr" data-title="Еколошка такса" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Milj%C3%B6skatter" title="Miljöskatter – Swedish" lang="sv" hreflang="sv" data-title="Miljöskatter" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%97%D0%B1%D1%96%D1%80_%D0%B7%D0%B0_%D0%B7%D0%B0%D0%B1%D1%80%D1%83%D0%B4%D0%BD%D0%B5%D0%BD%D0%BD%D1%8F_%D0%B4%D0%BE%D0%B2%D0%BA%D1%96%D0%BB%D0%BB%D1%8F" title="Збір за забруднення довкілля – Ukrainian" lang="uk" hreflang="uk" data-title="Збір за забруднення довкілля" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Thu%E1%BA%BF_sinh_th%C3%A1i" title="Thuế sinh thái – Vietnamese" lang="vi" hreflang="vi" data-title="Thuế sinh thái" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li 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style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" 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style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a class="mw-selflink selflink">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" 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abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>An <b>environmental tax</b>, <b>ecotax</b> (short for <b>ecological taxation</b>), or <b>green tax</b> is a <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">tax</a> levied on activities which are considered to be harmful to the environment and is intended to promote environmentally friendly activities via economic incentives. One notable example is a <a href="/wiki/Carbon_tax" title="Carbon tax">carbon tax</a>. Such a policy can complement or avert the need for regulatory (<a href="/wiki/Command_and_control_regulation" title="Command and control regulation">command and control</a>) approaches. Often, an ecotax policy proposal may attempt to maintain overall tax revenue by proportionately reducing other taxes (e.g. <a href="/wiki/Income_tax" title="Income tax">taxes on wages and income</a> or <a href="/wiki/Property_tax" title="Property tax">property taxes</a>); such proposals are known as a <b>green tax shift</b> towards ecological taxation. Ecotaxes address the failure of <a href="/wiki/Free_market" title="Free market">free markets</a> to consider <a href="/wiki/Environmental_impact" class="mw-redirect" title="Environmental impact">environmental impacts</a>.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Ecotaxes are examples of <a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian taxes</a>, which are taxes on goods whose production or consumption creates external costs or <a href="/wiki/Externalities" class="mw-redirect" title="Externalities">externalities</a>. An example might be philosopher <a href="/wiki/Thomas_Pogge" title="Thomas Pogge">Thomas Pogge</a>'s proposed <a href="/wiki/Global_Resources_Dividend" class="mw-redirect" title="Global Resources Dividend">Global Resources Dividend</a>.<sup id="cite_ref-pogge_2-0" class="reference"><a href="#cite_note-pogge-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Categories_of_Environmental_Taxes">Categories of Environmental Taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=1" title="Edit section: Categories of Environmental Taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The term, environmental tax, encompasses an array of different types of taxes used to internalize negative environmental externalities, promote sustainable development, support environmental preservation, and generate revenue. Specifically, environmental taxes can be divided into four main categories, under which all the ecotaxes fall. The categories are energy, transport, pollution and resource taxes.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Energy_Taxes">Energy Taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=2" title="Edit section: Energy Taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The first type of ecotax, energy taxes, can vary greatly as they can be levied on the production, distribution, or consumption of energy sources, particularly fossil fuels like coal, oil, natural gas, and sometimes electricity. They are often aimed at influencing energy consumption patterns and behaviors, promoting energy efficiency, and encouraging the transition to cleaner and more sustainable energy sources. For example, they can influence energy consumption by levying larger ecotax rates on nonrenewable energy sources, which have a greater negative impact on the environment and contribute to high levels of CO<sub>2</sub> emissions. This reduces the demand for unclean energy sources, and it can make renewable energy sources relatively more competitive, encouraging investment and consumption in clean energy technologies like solar, wind, hydroelectric, and geothermal power. Globally, the most commonly used environmental taxes fall in the category of “energy” taxes.  Energy taxes can be narrowed down further to “energy taxes for stationary purposes”, such as taxes on natural gas, coal and biofuels, “energy taxes for transport”, with petrol and diesel as the two most relevant examples, and lastly “greenhouse gasses”. Apart from the most common energy tax, carbon tax, another popular energy tax is the “coal excise tax” in the United States. The tax is levied on the producers, at the coal’s initial sale. Currently, the tax rate, after being increased by over 50% in 2020,  is $1.10 per ton for coal from subsurface mines and $0.55 per ton for coal from surface mines.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> The revenue is generated for a more specific purpose, which is to fund the Black Lung Program and the Black Lung Disability Trust Fund. These entities pay benefits to miners who suffer from black lung disease. The tax continues to generate hundreds of millions of dollars each year despite the coal mining industry contracting, as the yearly revenue has shrunk from $644 million in 2008 to $177 million in 2022.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> It is important to note that governments, when imposing ecotaxes for the central purpose of revenue, generally tend to prefer energy taxes when levying environmental taxes due to the fact that energy demand tends to be quite inelastic in the short run, meaning that the government can use such taxes to gain immense revenue. This revenue can be used to reduce the budget deficit, where the majority of it goes to the general fund. However, the revenue earned can also be used to subsidize positive externality generating activities, which is called the “double dividend” of environmental tax.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> Furthermore, these taxes can reduce deadweight losses caused by negative externalities. For such reasons, many economists support energy taxes along with Environmentalists, where activists often highlight the importance of energy taxes in reducing greenhouse gas emissions and mitigating the impact of climate change, while economists highlight the benefits of the taxes on the economy.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Opponents, however, argue such taxes increase the cost of daily necessities, which harm the average consumer, especially those under the poverty line.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> Additionally, a strong argument against energy taxes is that they can be counterproductive, as it may encourage producers who are being taxed to relocate to countries in which there are weaker, or nonexistent energy taxes. This would negatively impact the domestic economy, as well as the climate, as a result of overambitious energy taxes. This is known as carbon leakage.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Transport_Taxes">Transport Taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=3" title="Edit section: Transport Taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The second most notable form of environmental tax globally is transport taxes. Such taxes range from being implemented on airplane tickets, to car purchases, or even motor registration. Transport fuels are, however, included in energy taxes.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> The category mostly consists of taxes on the usage or ownership of vehicles. An example of a common transport tax is the tax placed on vehicle registration. This tax is levied on registrations based on factors such as weight, fuel efficiency, or emissions, and it is used to both generate revenue, and to promote the ownership and usage of cleaner, and more fuel efficient vehicles. Another example is the tax imposed on cars entering areas of congestion, such as certain areas in New York City, and this can even be coupled with an additional ecotax on the usage of certain roads, for example through electronic tolling systems. Collectively, energy and transportation taxes make up the majority of the ecotaxes imposed globally.<sup id="cite_ref-:0_12-0" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> In 2021, the two taxes made up 96% of the ecotaxes implemented in the EU.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> The remaining 3% is made up of pollution and resource taxes. </p> <div class="mw-heading mw-heading3"><h3 id="Resource_and_Pollution_Taxes">Resource and Pollution Taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=4" title="Edit section: Resource and Pollution Taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Pollution taxes incorporate taxes on measured emissions to air and water, and the management of waste and noise pollution. An exception is CO<sub>2</sub> taxes.<sup id="cite_ref-:0_12-1" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> A successful pollution ecotax is the “plastic bag tax” in Ireland. The country levies a €0.22 tax on plastic bags at the point of sale, with the hope of reducing consumption by reducing the demand for the bags due to the increase in cost. They successfully changed the consumer's behavior, as can seen by the increase in the use of paper bags, a greener substitute, and due to the fall of plastic bags' contribution to the total litter pollution in Ireland from 5% to 0.13% in 14 years. It has also generated over €200 million in revenue, proving to be a huge revenue source for the government.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> The final categorization of ecotaxes, and arguably the least important form of ecotaxes is resource taxes. Within the category of resource ecotaxes lie taxes associated with the extraction or utilization of natural resources like water, forests, wildlife, and other forms of flora and fauna. These levies are imposed on activities leading to the depletion of natural resources.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> Resource taxes are the least prevalent ecotaxes. Resource depletion is usually covered by government fees, for example, determined by the amount and the type of resource extracted, as opposed to imposed taxes. </p> <div class="mw-heading mw-heading2"><h2 id="Taxes_affected">Taxes affected</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=5" title="Edit section: Taxes affected"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Environmental_economics" title="Category:Environmental economics">a series</a> about</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Environmental_economics" title="Environmental economics">Environmental economics</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:Cash_template.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Cash_template.svg/90px-Cash_template.svg.png" decoding="async" width="90" height="60" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Cash_template.svg/135px-Cash_template.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/19/Cash_template.svg/180px-Cash_template.svg.png 2x" data-file-width="48" data-file-height="32" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Carbon price</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Carbon_credit" class="mw-redirect" title="Carbon credit">Carbon credit</a></li> <li><a href="/wiki/Carbon_emission_trading" title="Carbon emission trading">Carbon emission trading</a></li> <li><a href="/wiki/Carbon_fee_and_dividend" title="Carbon fee and dividend">Carbon fee and dividend</a></li> <li><a href="/wiki/Carbon_finance" class="mw-redirect" title="Carbon finance">Carbon finance</a></li> <li><a href="/wiki/Carbon_offset" class="mw-redirect" title="Carbon offset">Carbon offset</a></li> <li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon tax</a></li> <li><a href="/wiki/Emissions_trading" title="Emissions trading">Emissions trading</a></li> <li><a class="mw-selflink selflink">Environmental tax</a></li> <li><a href="/wiki/Personal_carbon_trading" title="Personal carbon trading">Personal carbon trading</a></li> <li><a href="/wiki/Pigovian_tax" class="mw-redirect" title="Pigovian tax">Pigovian tax</a></li> <li><a href="/wiki/Social_cost_of_carbon" title="Social cost of carbon">Social cost of carbon</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Climate change</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Carbon_footprint" title="Carbon footprint">Carbon footprint</a></li> <li><a href="/wiki/Climate_change_mitigation" title="Climate change mitigation">Climate change mitigation</a></li> <li><a href="/wiki/Food_miles" title="Food miles">Food miles</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Concepts</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Bright_green_environmentalism" title="Bright green environmentalism">Bright green environmentalism</a></li> <li><a href="/wiki/Circular_economy" title="Circular economy">Circular economy</a></li> <li><a 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title="Ecotechnology">Ecotechnology</a></li> <li><a href="/wiki/Efficient_energy_use" title="Efficient energy use">Efficient energy use</a></li> <li><a href="/wiki/Energy_conservation" title="Energy conservation">Energy conservation</a></li> <li><a href="/wiki/Natural_environment" title="Natural environment">Environmental</a> <ul><li><a href="/wiki/Environmental_accounting" title="Environmental accounting">accounting</a></li> <li><a href="/wiki/Environmental_design" title="Environmental design">design</a></li> <li><a href="/wiki/Environmental_enterprise" title="Environmental enterprise">enterprise</a></li> <li><a href="/wiki/Environmental_finance" title="Environmental finance">finance</a></li> <li><a href="/wiki/Environmental_full-cost_accounting" title="Environmental full-cost accounting">full-cost accounting</a></li> <li><a href="/wiki/Environmental_impact_design" title="Environmental impact design">impact design</a></li> <li><a href="/wiki/Environmental_planning" title="Environmental planning">planning</a></li></ul></li> <li><a href="/wiki/Ethical_banking" title="Ethical banking">Ethical banking</a></li> <li><a href="/wiki/Fiscal_environmentalism" title="Fiscal environmentalism">Fiscal environmentalism</a></li> <li><a href="/wiki/Environmental_friendly" class="mw-redirect" title="Environmental friendly">Green</a> <ul><li><a href="/wiki/Green_accounting" title="Green accounting">accounting</a></li> <li><a href="/wiki/Green_building" title="Green building">building</a></li> <li><a href="/wiki/Green_development" title="Green development">development</a></li> <li><a href="/wiki/Green_economy" title="Green economy">economy</a></li> <li><a href="/wiki/Green_growth" title="Green growth">growth</a></li> <li><a href="/wiki/Green_job" title="Green job">job</a></li> <li><a href="/wiki/Green_marketing" title="Green marketing">marketing</a></li> <li><a href="/wiki/Green_paradox" class="mw-redirect" title="Green paradox">paradox</a></li> <li><a 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href="/wiki/Social_return_on_investment" title="Social return on investment">Social return on investment</a></li> <li><a href="/wiki/Sustainability" title="Sustainability">Sustainability</a> <ul><li><a href="/wiki/Sustainability_accounting" title="Sustainability accounting">accounting</a></li> <li><a href="/wiki/Sustainability_organization" title="Sustainability organization">organization</a></li> <li><a href="/wiki/Sustainability_reporting" title="Sustainability reporting">reporting</a></li></ul></li> <li><a href="/wiki/Sustainability" title="Sustainability">Sustainable</a> <ul><li><a href="/wiki/Sustainable_advertising" class="mw-redirect" title="Sustainable advertising">advertising</a></li> <li><a href="/wiki/Sustainable_agriculture" title="Sustainable agriculture">agriculture</a></li> <li><a href="/wiki/Sustainable_capitalism" title="Sustainable capitalism">capitalism</a></li> <li><a href="/wiki/Sustainable_consumer_behaviour" title="Sustainable consumer behaviour">consumer behaviour</a></li> <li><a href="/wiki/Sustainable_consumption" title="Sustainable consumption">consumption</a></li> <li><a href="/wiki/Sustainable_design" title="Sustainable design">design</a></li> <li><a href="/wiki/Sustainable_design_standards" title="Sustainable design standards">design standards</a></li> <li><a href="/wiki/Sustainable_development" title="Sustainable development">development</a></li> <li><a href="/wiki/Sustainable_development_goals" class="mw-redirect" title="Sustainable development goals">development goals</a></li> <li><a href="/wiki/Sustainable_energy" title="Sustainable energy">energy</a></li> <li><a href="/wiki/Sustainable_finance" title="Sustainable finance">finance</a></li> <li><a href="/wiki/Sustainable_food_systems" class="mw-redirect" title="Sustainable food systems">food systems</a></li> <li><a href="/wiki/Sustainable_industries" title="Sustainable industries">industries</a></li> <li><a href="/wiki/Sustainable_livelihood" title="Sustainable livelihood">livelihood</a></li> <li><a href="/wiki/Sustainable_management" title="Sustainable management">management</a></li> <li><a href="/wiki/Sustainable_market" class="mw-redirect" title="Sustainable market">market</a></li> <li><a href="/wiki/Sustainable_procurement" title="Sustainable procurement">procurement</a></li> <li><a href="/wiki/Sustainable_refurbishment" title="Sustainable refurbishment">refurbishment</a></li> <li><a href="/wiki/Sustainable_sourcing" title="Sustainable sourcing">sourcing</a></li> <li><a href="/wiki/Sustainable_tourism" title="Sustainable tourism">tourism</a></li> <li><a href="/wiki/Sustainable_transport" title="Sustainable transport">transport</a></li></ul></li> <li><a href="/wiki/Thermoeconomics" title="Thermoeconomics">Thermoeconomics</a></li> <li><a href="/wiki/Used_good" title="Used good">Used good</a></li> <li><a href="/wiki/Value_of_Earth" title="Value of Earth">Value of Earth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Energy transition</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/2000-watt_society" title="2000-watt society">2000-watt society</a></li> <li><a href="/wiki/Alternative_fuel" title="Alternative fuel">Alternative fuel</a>,</li> <li><a href="/wiki/Carbon_neutrality" class="mw-redirect" title="Carbon neutrality">Carbon neutrality</a></li> <li><a href="/wiki/Carbon-neutral_fuel" title="Carbon-neutral fuel">Carbon-neutral fuel</a></li> <li><a href="/wiki/Environmental_technology" title="Environmental technology">Environmental technology</a></li> <li><a href="/wiki/Feed-in_tariff" title="Feed-in tariff">Feed-in tariff</a></li> <li><a href="/wiki/Fossil_fuel_divestment" title="Fossil fuel divestment">Fossil fuel divestment</a></li> <li><a href="/wiki/Fossil_fuel_phase-out" title="Fossil fuel phase-out">Fossil fuel phase-out</a></li> <li><a href="/wiki/Low-carbon_economy" title="Low-carbon economy">Low-carbon economy</a></li> <li><a href="/wiki/Net_metering" title="Net metering">Net metering</a></li> <li><a href="/wiki/Renewable_energy_commercialization" title="Renewable energy commercialization">Renewable energy commercialization</a></li> <li><a href="/wiki/Sustainable_energy" title="Sustainable energy">Sustainable energy</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Policies</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Carbon_leakage" title="Carbon leakage">Carbon leakage</a></li> <li><a href="/wiki/Environmental_pricing_reform" title="Environmental pricing reform">Environmental pricing reform</a></li> <li><a href="/wiki/Environmental_tariff" class="mw-redirect" title="Environmental tariff">Environmental tariff</a></li> <li><a href="/wiki/Free_public_transport" title="Free public transport">Free public transport</a></li> <li><a href="/wiki/Green_industrial_policy" title="Green industrial policy">Green industrial policy</a></li> <li><a href="/wiki/Green_New_Deal" title="Green New Deal">Green New Deal</a></li> <li><a href="/wiki/Green_politics" title="Green politics">Green politics</a></li> <li><a href="/wiki/Rail_subsidies" title="Rail subsidies">Rail subsidies</a></li></ul></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Green_economics_sidebar" title="Template:Green economics sidebar"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Green_economics_sidebar" title="Template talk:Green economics sidebar"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Green_economics_sidebar" title="Special:EditPage/Template:Green economics sidebar"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Examples of taxes which could be lowered or eliminated by a green <a href="/wiki/Tax_shift" title="Tax shift">tax shift</a> are:</b> </p> <ul><li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a>, <a href="/wiki/Income_tax" title="Income tax">income</a>, and, to a lesser extent, <a href="/wiki/Sales_tax" title="Sales tax">sales taxes</a>.</li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate taxes</a> (taxes on investment and entrepreneurship).</li> <li><a href="/wiki/Property_tax" title="Property tax">Property taxes</a> on buildings and other infrastructure.</li></ul> <p><b>Examples of ecotaxes which could be implemented or increased are:</b> </p> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon taxes</a> on the use of <a href="/wiki/Fossil_fuel" title="Fossil fuel">fossil fuels</a> by <a href="/wiki/Greenhouse_gas" title="Greenhouse gas">greenhouse gases</a> produced. Old <a href="/wiki/Hydrocarbon_tax" class="mw-redirect" title="Hydrocarbon tax">hydrocarbon taxes</a> don't penalize greenhouse gas (GHG) production.</li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duties</a> on imported goods containing significant non-ecological energy input (to a level necessary to treat fairly local manufacturers)</li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance taxes</a> on the extraction of <a href="/wiki/Mineral" title="Mineral">mineral</a>, <a href="/wiki/Energy" title="Energy">energy</a>, and <a href="/wiki/Forest" title="Forest">forestry</a> products.</li> <li><a href="/wiki/License" title="License">License fees</a> for <a href="/wiki/Camping" title="Camping">camping</a>, hiking, <a href="/wiki/Fishing" title="Fishing">fishing</a> and <a href="/wiki/Hunting" title="Hunting">hunting</a> and associated equipment.</li> <li>Specific taxes on technologies and products which are associated with substantial negative <a href="/wiki/Externalities" class="mw-redirect" title="Externalities">externalities</a>.</li> <li><a href="/wiki/Waste_disposal" class="mw-redirect" title="Waste disposal">Waste disposal</a> taxes and refundable fees.</li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering taxes</a> on <a href="/wiki/Effluent" title="Effluent">effluents</a>, <a href="/wiki/Pollution" title="Pollution">pollution</a> and other <a href="/wiki/Hazardous_waste" title="Hazardous waste">hazardous wastes</a>.</li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Site value taxes</a> on the unimproved value of land.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Economic_frameworks_and_strategies_employing_tax_shifting">Economic frameworks and strategies employing tax shifting</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=6" title="Edit section: Economic frameworks and strategies employing tax shifting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Annual_average_change_in_environmental_tax_revenues_and_labour_tax_revenues_between_2002_and_2019-en.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Annual_average_change_in_environmental_tax_revenues_and_labour_tax_revenues_between_2002_and_2019-en.svg/440px-Annual_average_change_in_environmental_tax_revenues_and_labour_tax_revenues_between_2002_and_2019-en.svg.png" decoding="async" width="440" height="331" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Annual_average_change_in_environmental_tax_revenues_and_labour_tax_revenues_between_2002_and_2019-en.svg/660px-Annual_average_change_in_environmental_tax_revenues_and_labour_tax_revenues_between_2002_and_2019-en.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/09/Annual_average_change_in_environmental_tax_revenues_and_labour_tax_revenues_between_2002_and_2019-en.svg/880px-Annual_average_change_in_environmental_tax_revenues_and_labour_tax_revenues_between_2002_and_2019-en.svg.png 2x" data-file-width="1070" data-file-height="805" /></a><figcaption>Change over time of environmental and labour tax revenues for <a href="/wiki/European_Union" title="European Union">EU-27</a> member states. Source: <a href="/wiki/European_Environmental_Agency" class="mw-redirect" title="European Environmental Agency">European Environmental Agency</a></figcaption></figure> <p>The object of a green tax shift is often to implement a "<a href="/wiki/Full_cost_accounting" class="mw-redirect" title="Full cost accounting">full cost accounting</a>" or "<a href="/wiki/True_cost_accounting" title="True cost accounting">true cost accounting</a>", using fiscal policy to internalize market distorting externalities, which leads to <a href="/wiki/Sustainability" title="Sustainability">sustainable</a> <a href="/wiki/Wealth" title="Wealth">wealth</a> creation. The broader measures required for this are also sometimes called <a href="/wiki/Ecological_fiscal_reform" class="mw-redirect" title="Ecological fiscal reform">ecological fiscal reform</a>, especially in <a href="/wiki/Canada" title="Canada">Canada</a>,<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> where the government has generally employed this terminology. In some countries the name is <a href="/wiki/Eco-social_market_economy" title="Eco-social market economy">eco-social market economy</a>. </p><p>Tax shifting usually includes balancing taxation levels to be <a href="/wiki/Fiscal_neutrality" class="mw-redirect" title="Fiscal neutrality">revenue-neutral</a> for <a href="/wiki/Government" title="Government">government</a> and to maintain overall <a href="/wiki/Progressive_tax" title="Progressive tax">progressiveness</a>. It also usually includes measures to protect the most vulnerable, such as raising the minimum income to file income tax at all, or an increase to pension and social assistance levels to offset increased costs of fuel consumption. </p><p>Basic economic theory recognizes the existence of <a href="/wiki/Externalities" class="mw-redirect" title="Externalities">externalities</a> and their potential negative effects. To the extent that green taxes correct for externalities such as pollution, they correspond with mainstream economic theory. In practice, however, setting the correct taxation level or the tax collection system needed to do so is difficult, and may lead to further distortions or <a href="/wiki/Unintended_consequences" title="Unintended consequences">unintended consequences</a>. </p><p>Taxes on consumption may take the "<a href="/wiki/Feebate" title="Feebate">feebate</a>" approach advocated by <a href="/wiki/Amory_Lovins" title="Amory Lovins">Amory Lovins</a>, in which additional fees on less sustainable products—such as <a href="/wiki/Sport_utility_vehicle" class="mw-redirect" title="Sport utility vehicle">sport utility vehicles</a>—are pooled to fund subsidies on more sustainable alternatives, such as <a href="/wiki/Hybrid_electric_vehicle" title="Hybrid electric vehicle">hybrid electric vehicles</a>. </p><p>However, they may simply act as incentives to change habits and make capital investments in newer more efficient vehicles or appliances or to upgrade buildings. Small changes in corporate tax rates for instance can radically change <a href="/wiki/Return_on_investment" title="Return on investment">return on investment</a> of capital projects, especially if the averted costs of future fossil fuel use are taken into account. </p><p>The same logic applies to major consumer purchases. A "<a href="/wiki/Green_mortgage" class="mw-redirect" title="Green mortgage">green mortgage</a>" such as a <a href="/wiki/Location_Efficient_Mortgage" class="mw-redirect" title="Location Efficient Mortgage">Location Efficient Mortgage</a>, for example, recognizes that persons who do not drive cars and live generally energy-efficient lifestyles pay far less per month than others and accordingly have more to pay a heftier mortgage bill with. This justifies lending them much more money to upgrade a house to use even less energy overall. The result is a bank taking more per month from a consumer's income as utilities and car insurance companies take less, and housing stock upgraded to use the minimum energy feasible with current technology. </p><p>Aside from energy, the refits will generally be those required to be maximally accommodating to <a href="/wiki/Remote_work" title="Remote work">remote work</a>, <a href="/wiki/Permaculture" title="Permaculture">permaculture</a> gardens (for example <a href="/wiki/Green_roof" title="Green roof">green roofs</a>), and a lifestyle that is generally localized in the community not based on commuting. It raises real estate valuations for not only the neighborhood but the entire surrounding region. Consumers living sustainable lifestyles in upgraded housing will generally be unwilling to drive around aimlessly shopping, for instance, to save a few dollars on their purchases. Instead, they'll stay nearer to home and create jobs in grocery delivery and small organic grocers, spending substantially less money on gasoline and car operation costs even if they pay more for food. </p> <div class="mw-heading mw-heading2"><h2 id="Progressive_or_regressive?"><span id="Progressive_or_regressive.3F"></span>Progressive or regressive?</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=7" title="Edit section: Progressive or regressive?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some green tax shift proposals have been criticized as being fiscally <a href="/wiki/Regressive_tax" title="Regressive tax">regressive</a> (a tax with an average tax rate that decreases as the taxpayer's income increases). Taxing negative externalities usually entails exerting a burden on consumption, and since the poor consume more and save or invest less as a share of their income, so that any shift towards <a href="/wiki/Consumption_tax" title="Consumption tax">consumption taxes</a> can be regressive. In 2004, research by the <a href="/wiki/Policy_Studies_Institute" title="Policy Studies Institute">Policy Studies Institute</a> and <a href="/wiki/Joseph_Rowntree_Foundation" title="Joseph Rowntree Foundation">Joseph Rowntree Foundation</a> indicated that flat rate taxes on domestic rubbish, energy, water and transport use would have a relatively higher impact on poorer households.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Ecotax_policies_enacted">Ecotax policies enacted</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=8" title="Edit section: Ecotax policies enacted"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><style data-mw-deduplicate="TemplateStyles:r1202158006">.mw-parser-output .law-sidebar .sidebar-heading{background:#aaddff;color:#000}.mw-parser-output .law-sidebar .sidebar-above{font-weight:normal}.mw-parser-output .law-sidebar .sidebar-below{padding:0.4em;border-top:1px #aaa solid;font-weight:normal;font-size:smaller}</style><table class="sidebar nomobile nowraplinks hlist law-sidebar"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Environmental_law" title="Environmental law">Environmental law</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:The_Earth_seen_from_Apollo_17_with_transparent_background.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/The_Earth_seen_from_Apollo_17_with_transparent_background.png/125px-The_Earth_seen_from_Apollo_17_with_transparent_background.png" decoding="async" width="125" height="124" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/The_Earth_seen_from_Apollo_17_with_transparent_background.png/188px-The_Earth_seen_from_Apollo_17_with_transparent_background.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/43/The_Earth_seen_from_Apollo_17_with_transparent_background.png/250px-The_Earth_seen_from_Apollo_17_with_transparent_background.png 2x" data-file-width="2790" data-file-height="2776" /></a></span></td></tr><tr><th class="sidebar-heading"> Pollution control law</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Environmental_impact_assessment" title="Environmental impact assessment">Environmental impact assessment</a></li> <li><a href="/wiki/Air_quality_law" title="Air quality law">Air quality law</a></li> <li><a href="/wiki/Water_quality_law" title="Water quality law">Water quality law</a></li> <li><a href="/wiki/Waste_management_law" title="Waste management law">Waste management law</a></li> <li><a href="/wiki/Environmental_cleanup_law" title="Environmental cleanup law">Environmental cleanup law</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Natural resources law</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Endangered_species" title="Endangered species">Species protection</a></li> <li><a href="/wiki/Water_resources_law" title="Water resources law">Water resources law</a></li> <li><a href="/wiki/Mining_law" title="Mining law">Mining law</a></li> <li><a href="/wiki/Forestry_law" title="Forestry law">Forestry law</a></li> <li><a href="/wiki/Fisheries_law" title="Fisheries law">Fisheries law</a></li> <li><a href="/wiki/Game_law" title="Game law">Game law</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Reference materials</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/List_of_environmental_journals" title="List of environmental journals">Environmental journals</a></li> <li><a href="/wiki/List_of_international_environmental_agreements" title="List of international environmental agreements">International environmental agreements</a></li> <li><a href="/wiki/List_of_environmental_laws_by_country" title="List of environmental laws by country">Environmental laws by country</a></li> <li><a href="/wiki/List_of_environmental_lawsuits" title="List of environmental lawsuits">Environmental lawsuits</a></li> <li><a href="/wiki/List_of_environmental_ministries" title="List of environmental ministries">Environmental ministries</a></li> <li><a href="/wiki/List_of_supranational_environmental_agencies" title="List of supranational environmental agencies">Supranational environmental agencies</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Related topics</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Administrative_law" title="Administrative law">Administrative law</a></li> <li><a href="/wiki/Bankruptcy" title="Bankruptcy">Bankruptcy law</a></li> <li><a href="/wiki/Climate_change_litigation" title="Climate change litigation">Climate change litigation</a></li> <li><a href="/wiki/Earth_jurisprudence" title="Earth jurisprudence">Earth jurisprudence</a></li> <li><a href="/wiki/Earth_law" title="Earth law">Earth law</a></li> <li><a href="/wiki/Ecocide" title="Ecocide">Ecocide</a></li> <li><a href="/wiki/Energy_law" title="Energy law">Energy law</a></li> <li><a href="/wiki/Environmental_crime" title="Environmental crime">Environmental crime</a> <ul><li><a href="/wiki/Poaching" title="Poaching">poaching</a></li></ul></li> <li><a href="/wiki/Environmental_personhood" title="Environmental personhood">Environmental personhood</a></li> <li><a href="/wiki/Environmental_justice" title="Environmental justice">Environmental justice</a></li> <li><a href="/wiki/Insurance_law" title="Insurance law">Insurance law</a></li> <li><a href="/wiki/International_law" title="International law">International law</a></li> <li><a href="/wiki/Land_law" title="Land law">Land law</a></li> <li><a href="/wiki/Land_use" title="Land use">Land use</a></li> <li><a href="/wiki/Law_of_the_sea" title="Law of the sea">Law of the sea</a></li> <li><a href="/wiki/Property_law" title="Property law">Property law</a></li> <li><a href="/wiki/Public_trust_doctrine" title="Public trust doctrine">Public trust doctrine</a></li> <li><a href="/wiki/Rights_of_nature" title="Rights of nature">Rights of nature</a></li> <li><a href="/wiki/Right_to_a_healthy_environment" title="Right to a healthy environment">Right to a healthy environment</a></li> <li><a href="/wiki/War_and_environmental_law" title="War and environmental law">War and environmental law</a></li> <li><a href="/wiki/Wild_law" title="Wild law">Wild law</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Environmental_law" title="Template:Environmental law"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Environmental_law" title="Template talk:Environmental law"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Environmental_law" title="Special:EditPage/Template:Environmental law"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>An ecotax has been enacted in <a href="/wiki/Germany" title="Germany">Germany</a> by means of three laws in 1998, 1999 and 2002. The first introduced a tax on electricity and petroleum, at variable rates based on environmental considerations; renewable sources of electricity were not taxed. The second adjusted the taxes to favor efficient conventional power plants. The third increased the tax on petroleum. At the same time, <a href="/wiki/Income_tax" title="Income tax">income taxes</a> were reduced proportionally so that the total tax burden remained constant. </p><p>The regional government of <a href="/wiki/Balearic_Islands" title="Balearic Islands">Balearic Islands</a> (then held by an <a href="/wiki/Ecosocialist" class="mw-redirect" title="Ecosocialist">ecosocialist</a> coalition) established an ecotax in 1999. The Balearic Island suffer a high human pressure from tourism, that at the same time provides the main source of income. The tax (<a href="/wiki/%E2%82%AC" class="mw-redirect" title="€">€</a>1.00 per person per day) would be paid by visitors staying at tourist resorts. This was criticized by the conservative opposition as contrary to business interests, and they abolished the tax in 2003 after seizing back the government. </p><p>A variety of ecotaxes (often called "severance taxes") have been enacted by various states in the United States. The <a href="/wiki/Supreme_Court_of_the_United_States" title="Supreme Court of the United States">Supreme Court of the United States</a> held in <i><a href="/wiki/Commonwealth_Edison_Co._v._Montana" title="Commonwealth Edison Co. v. Montana">Commonwealth Edison Co. v. Montana</a></i>, 453 U.S. 609 (1981), that in the absence of federal law to the contrary, states may set ecotaxes as high as they wish without violating the <a href="/wiki/Commerce_Clause" title="Commerce Clause">Commerce Clause</a> or the <a href="/wiki/Supremacy_Clause" title="Supremacy Clause">Supremacy Clause</a> of the <a href="/wiki/United_States_Constitution" class="mw-redirect" title="United States Constitution">United States Constitution</a>.<sup id="cite_ref-Elison_18-0" class="reference"><a href="#cite_note-Elison-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p>Starting from January 1, 2018, China's first green tax aimed at environmental protection, the Environmental Protection Tax, was officially implemented, replacing the pollution discharge fee system that had been in place for nearly 40 years. The environmental protection tax is declared and paid quarterly, and the first collection period will be from April 1 to 15, 2018. The scope of taxation is air, water, solid and noise pollutants directly discharged into the environment. At present, except for the Tibet Autonomous Region, all provinces, autonomous regions and municipalities have issued specific applicable tax amounts for taxable air pollutants and water pollutants in their regions in accordance with legal procedures.<sup id="cite_ref-:1_19-0" class="reference"><a href="#cite_note-:1-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Registration_taxes">Registration taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=9" title="Edit section: Registration taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Netherlands" title="Netherlands">Netherlands</a>, <a href="/wiki/Portugal" title="Portugal">Portugal</a>, <a href="/wiki/Canada" title="Canada">Canada</a>, <a href="/wiki/Spain" title="Spain">Spain</a> and <a href="/wiki/Finland" title="Finland">Finland</a> have introduced differentiations into their car registration taxes to encourage car buyers to opt for the cleanest car models. </p><p>In the Netherlands, the new registration taxes, payable when a car is sold to its first buyer, can earn the owner of a hybrid a discount up to <a href="/wiki/%E2%82%AC" class="mw-redirect" title="€">€</a>6000. Spain reduced taxes for cars that produced less CO<sub>2</sub> (some of which will be exempted), while the more consuming, like <a href="/wiki/Sport_Utility_Vehicle" class="mw-redirect" title="Sport Utility Vehicle">SUVs</a> and <a href="/wiki/Four-wheel_drive" title="Four-wheel drive">4WDs</a> saw their taxes increased. </p><p>Austria has had a registration tax based on fuel consumption for several years. </p> <div class="mw-heading mw-heading2"><h2 id="Worldwide_implementation">Worldwide implementation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=10" title="Edit section: Worldwide implementation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="United_Kingdom">United Kingdom</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=11" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 1993, the conservative government introduced the <a href="/wiki/Fuel_Price_Escalator" title="Fuel Price Escalator">Fuel Price Escalator</a>, featuring a small but steady increase of fuel taxes, as proposed by Weizsäcker and Jesinghaus in 1992.<sup id="cite_ref-Weizsäcker_and_Jesinghaus_20-0" class="reference"><a href="#cite_note-Weizsäcker_and_Jesinghaus-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> The FPE was stopped in 2000, following nationwide protests; while fuel was relatively cheap in 1993, fuel prices were then among the highest in Europe. Under the 1997–2007 <a href="/wiki/Labour_Party_(UK)" title="Labour Party (UK)">Labour</a> government, despite <a href="/wiki/Gordon_Brown" title="Gordon Brown">Gordon Brown</a>’s promise to the contrary, green taxes as a percentage of overall taxes had actually fallen from 9.4% to 7.7%, according to calculations by <a href="/wiki/Friends_of_the_Earth" title="Friends of the Earth">Friends of the Earth</a>.<sup id="cite_ref-R000084_21-0" class="reference"><a href="#cite_note-R000084-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p><p>In a 2006 proposal, the U.K.'s then-<a href="/wiki/Secretary_of_State_for_Environment,_Food_and_Rural_Affairs" title="Secretary of State for Environment, Food and Rural Affairs">Environment Secretary</a> <a href="/wiki/David_Miliband" title="David Miliband">David Miliband</a> had the government in discussions on the use of various green taxes to reduce <a href="/wiki/Global_warming" class="mw-redirect" title="Global warming">climate-changing pollution</a>. Of the proposed taxes, which were meant to be revenue-neutral, Miliband stated: <i>"They're not fundamentally there to raise revenue."</i><sup id="cite_ref-BBC_22-0" class="reference"><a href="#cite_note-BBC-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p>Miliband provided additional comments on their need, saying: <i>"Changing people's behaviour is only achieved by "market forces and price signals"</i>, and <i>"As our understanding of climate change increases, it is clear more needs to be done."</i><sup id="cite_ref-BBC_22-1" class="reference"><a href="#cite_note-BBC-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Ukraine">Ukraine</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=12" title="Edit section: Ukraine"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Starting in 1999, the Ukrainian government has been collecting an ecological tax, officially known as Environmental Pollution Fee (<a href="/wiki/Ukrainian_language" title="Ukrainian language">Ukrainian</a>: <span lang="uk">Збір за забруднення навколишнього природного середовища</span>), which is collected from all polluting entities, whether it's one-time or ongoing pollution and regardless of whether the polluting act was legal or illegal at the time.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="India">India</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=13" title="Edit section: India"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Ministry of Environment and Forests, Government of India, asked <a href="/wiki/Madras_School_of_Economics" title="Madras School of Economics">Madras School of Economics</a>, Chennai, to undertake a study of taxes on polluting inputs and outputs in 2001. <a href="/wiki/Raja_Chelliah" title="Raja Chelliah">Raja Chelliah</a>, Paul Appasamy, U.Sankar and Rita Pandey (Academic Foundation, 2007, New Delhi) recommended eco taxes on coal, automobiles, chlorine, phosphate detergents, chemical pesticides, chemical fertilizers, lead acid batteries and plastics. See Ecotaxes on polluting inputs and outputs, Academic Foundation, New Delhi,2007. The Finance Minister introduced a coal cess at the rate of <a href="/wiki/Indian_rupee" title="Indian rupee">Rs</a> 50 per ton in 2010. </p> <div class="mw-heading mw-heading3"><h3 id="China">China</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=14" title="Edit section: China"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Standing_Committee_of_the_National_People%27s_Congress" title="Standing Committee of the National People's Congress">Standing Committee of the National People's Congress</a> enacted a set of environmental regulations<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> and taxes in 1979, labelled as the 'Pollutant Discharge Fee' (PDF). The Pollutant Discharge Fee, has proved to work in some parts of the country such as Northern China, however has shown adverse effects in parts such as the <a href="/wiki/South_China_Karst" title="South China Karst">Karst region of Southwest China</a>, as the area has had a boom in industrialisation and urbanisation, which has caused regional water shortage and pollution. <sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p><p>On 1 January 2018, China replaced its existing, long-lasting "Pollutant Discharge Fee" system, with an environmental protection tax which was set to put in place a "green" financial and taxation system, whilst encouraging pollution control and the treatment of polluted areas.<sup id="cite_ref-:2_28-0" class="reference"><a href="#cite_note-:2-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> The new tax has also helped battle problems from the Pollutant Discharge Fee, such as local governments exploiting loopholes in the system and sparing big companies from legal trouble.<sup id="cite_ref-:2_28-1" class="reference"><a href="#cite_note-:2-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup>This new law provides five types of exemptions, including, among others, exemptions for eligible agricultural pollution, pollution from transportation, and pollution from sewage and household waste. Taxpayers may also enjoy a 25% reduction in return for cutting down their air and water pollution by 30% or more, below the proscribed level.<sup id="cite_ref-:1_19-1" class="reference"><a href="#cite_note-:1-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p>According to data released by the <a href="/wiki/Ministry_of_Finance_(China)" title="Ministry of Finance (China)">Ministry of Finance</a> of China, China's environmental protection tax will collect 20.5 billion <a href="/wiki/Renminbi" title="Renminbi">yuan</a> (RMB, the same below) in 2023, and 5.1 billion yuan in January and February 2024. Before the environmental protection tax was levied, many Chinese companies had to pay pollution discharge fees. Six years ago, the finance department of a thermal power plant in <a href="/wiki/Chongqing" title="Chongqing">Chongqing</a> calculated that if the power generation remained unchanged, the environmental protection tax to be paid would double the original pollution discharge fee. Transformation is imminent. The reason why thermal power plants are criticised for "high pollution" is that the key is backward technology, such as incomplete coal combustion and lack of flue gas treatment equipment. The power plant has carried out ultra-low emission transformation on all six generating units and added wind and dust suppression nets in the coal yard. The effect is immediate. In 2018, the first year of the implementation of the Environmental Protection Tax Law, the pollution equivalents generated by power plants decreased by 73.1% compared with 2017, and the environmental protection tax paid was 2.14 million yuan, which was 73% lower than the pollution discharge fee of 7.96 million yuan paid in 2017. If the enterprise is identified as an advanced manufacturing industry, it can even enjoy the advanced manufacturing industry value-added tax additional deduction policy.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="France">France</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=15" title="Edit section: France"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The French government shared its intentions to establish a new fee on plane tickets with the purpose to fund environment-friendly alternatives, such as eco-friendly transport infrastructure, including rail. The proposed tax would range between 1.50 euros ($1.7) and 18 euros ($20) and apply to most flights departing from France. The French government expects the new tax to raise over 180 million euros ($200 million) from 2020.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="The_carbon_tax">The carbon tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=16" title="Edit section: The carbon tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The carbon tax was implemented in 2014 after two unsuccessful attempts. It is not a specific tax but a component of domestic consumption taxes on <a href="/wiki/Fossil_fuels" class="mw-redirect" title="Fossil fuels">fossil fuels</a>, proportional to their carbon content. It is based on the "polluter pays" principle, ‘’ according to which all persons must contribute to the repair of the damage they cause to the environment ‘’. It puts a price on each ton of CO<sub style="font-size: 80%;vertical-align: -0.35em">2</sub> emitted to encourage consumers to move away from certain products or behaviors with high greenhouse gas emissions. In other words, to reduce the use of fossil fuels. It is a <a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian tax</a> that encourages quantifying the costs of negative <a href="/wiki/Externalities" class="mw-redirect" title="Externalities">externalities</a> of goods and services. </p><p>The carbon tax is in fact a "carbon component" integrated into the more global calculation of the domestic consumption tax on energy products, natural gas and coal.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> It is indexed to the carbon price, which serves as a climate reference for investment choices by public and private economic actors and is expressed in euros per ton of CO<sub style="font-size: 80%;vertical-align: -0.35em">2</sub>. The carbon tax takes the form of a <a href="/wiki/Fee" title="Fee">fee</a> rather than a <a href="/wiki/Tax" title="Tax">tax</a> or an environmental tax in the strict sense of the word. It is a non-mandatory levy paid only by the use of a polluting service or good <sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading5"><h5 id="Tax_payers">Tax payers</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=17" title="Edit section: Tax payers"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax is paid by households (on gasoline or gas for example), companies and administrations. However, there are many exceptions: the most polluting large industries are subject to European regulations; air and sea transport are exempted by virtue of international agreements and European directives; national river transport, cabs, road transport of goods, public transport as well as agricultural uses are also exempted from this tax. </p> <div class="mw-heading mw-heading5"><h5 id="Results">Results</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=18" title="Edit section: Results"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Nearly 4 million tons of CO<sub style="font-size: 80%;vertical-align: -0.35em">2</sub> were avoided by France in 2018 thanks to its carbon tax, according to an OECD study, which represents a 5% reduction in emissions from the manufacturing sector between 2014 and 2018.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading5"><h5 id="Reception_by_the_public">Reception by the public</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=19" title="Edit section: Reception by the public"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The rapid increase in this tax (from 7 euros per ton in 2014 to 14 in 2015 and 44.6 euros in 2018) caused gasoline prices to explode, which, coupled with the increase in the price of petroleum products and natural gas, contributed to the birth of the <a href="/wiki/Yellow_vest_movement" class="mw-redirect" title="Yellow vest movement">yellow vest movement</a>. Other debates take place on the transparency of the tax, indeed, although the receipts are estimated at 8 billion euros per year, the citizens do not really know what is done with it, which makes it even more difficult to accept. </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=20" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col" style="column-width: 30em;"> <ul><li><a href="/wiki/Carbon_fee_and_dividend" title="Carbon fee and dividend">Carbon fee and dividend</a></li> <li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon tax</a></li> <li><a href="/wiki/Electronic_Waste_Recycling_Fee" title="Electronic Waste Recycling Fee">Electronic Waste Recycling Fee</a></li> <li><a href="/wiki/Energy_Tax_Act" title="Energy Tax Act">Energy Tax Act</a></li> <li><a href="/wiki/Environmental_crime" title="Environmental crime">Environmental crime</a></li> <li><a href="/wiki/Environmental_tariff" class="mw-redirect" title="Environmental tariff">Environmental tariff</a></li> <li><a href="/wiki/Feebate" title="Feebate">Feebate</a></li> <li><a href="/wiki/Free-market_environmentalism" title="Free-market environmentalism">Free-market environmentalism</a></li> <li><a href="/wiki/Geolibertarianism" title="Geolibertarianism">Geolibertarianism</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgism</a></li> <li><a href="/wiki/Green_politics" title="Green politics">Green politics</a></li> <li><a href="/wiki/Jet_fuel_tax" class="mw-redirect" title="Jet fuel tax">Jet fuel tax</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value tax</a></li> <li><a href="/wiki/Market_governance_mechanism" title="Market governance mechanism">Market governance mechanism</a></li> <li><a href="/wiki/Pigovian_tax" class="mw-redirect" title="Pigovian tax">Pigovian tax</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance tax</a></li></ul></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=21" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.oecd.org/env/tools-evaluation/48164926.pdf">"Environmental Taxation A Guide for Policy Makers"</a> <span class="cs1-format">(PDF)</span>. <i>Organisation for Economic Co-operation and Development</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">29 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=China+State+Administration+of+Taxation&rft.atitle=%E7%8E%AF%E4%BF%9D%E7%A8%8E%E5%8A%A9%E5%8A%9B%E4%B8%AD%E5%9B%BD%E4%BC%81%E4%B8%9A%22%E7%BB%BF%E8%89%B2%E8%BD%AC%E5%9E%8B%22&rft.date=2024-04-18&rft_id=https%3A%2F%2Fwww.chinatax.gov.cn%2Fchinatax%2Fn810219%2Fn810780%2Fc5223028%2Fcontent.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AEnvironmental+tax" class="Z3988"></span></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAdamsonJordans2019" class="citation web cs1">Adamson, Thomas; Jordans, Frank (July 9, 2019). <a rel="nofollow" class="external text" href="https://www.chron.com/news/article/France-will-implement-an-ecotax-on-plane-14081444.php">"France to slap new 'ecotax' on plane tickets from 2020"</a>. <i>Houston Chronicle</i>. <a href="/wiki/Associated_Press" title="Associated Press">Associated Press</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Houston+Chronicle&rft.atitle=France+to+slap+new+%27ecotax%27+on+plane+tickets+from+2020&rft.date=2019-07-09&rft.aulast=Adamson&rft.aufirst=Thomas&rft.au=Jordans%2C+Frank&rft_id=https%3A%2F%2Fwww.chron.com%2Fnews%2Farticle%2FFrance-will-implement-an-ecotax-on-plane-14081444.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3AEnvironmental+tax" class="Z3988"></span></span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.lesechos.fr/politique-societe/politique/la-taxe-carbone-en-quatre-questions-1222202">"La taxe carbone en quatre questions"</a>. 8 July 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=La+taxe+carbone+en+quatre+questions&rft.date=2020-07-08&rft_id=https%3A%2F%2Fwww.lesechos.fr%2Fpolitique-societe%2Fpolitique%2Fla-taxe-carbone-en-quatre-questions-1222202&rfr_id=info%3Asid%2Fen.wikipedia.org%3AEnvironmental+tax" class="Z3988"></span></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.hellocarbo.com/blog/compenser/taxe-carbone/">"Qu'est-ce que la taxe carbone et pourquoi est-elle indispensable ?"</a>. 5 April 2021.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Qu%27est-ce+que+la+taxe+carbone+et+pourquoi+est-elle+indispensable+%3F&rft.date=2021-04-05&rft_id=https%3A%2F%2Fwww.hellocarbo.com%2Fblog%2Fcompenser%2Ftaxe-carbone%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AEnvironmental+tax" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDussaux2020" class="citation web cs1">Dussaux, Damien (2020). <a rel="nofollow" class="external text" href="https://www.oecd-ilibrary.org/docserver/b84b1b7d-en.pdf?expires=1714416226&id=id&accname=guest&checksum=719034AE72ABC9F4BB8932E605C8230D">"The joint effects of energy prices and carbon taxes on environmental and economic performance: Evidence from the French manufacturing sector"</a> <span class="cs1-format">(PDF)</span>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1787%2Fb8ca827a-fr">10.1787/b8ca827a-fr</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:213432642">213432642</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+joint+effects+of+energy+prices+and+carbon+taxes+on+environmental+and+economic+performance%3A+Evidence+from+the+French+manufacturing+sector&rft.date=2020&rft_id=info%3Adoi%2F10.1787%2Fb8ca827a-fr&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A213432642%23id-name%3DS2CID&rft.aulast=Dussaux&rft.aufirst=Damien&rft_id=https%3A%2F%2Fwww.oecd-ilibrary.org%2Fdocserver%2Fb84b1b7d-en.pdf%3Fexpires%3D1714416226%26id%3Did%26accname%3Dguest%26checksum%3D719034AE72ABC9F4BB8932E605C8230D&rfr_id=info%3Asid%2Fen.wikipedia.org%3AEnvironmental+tax" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Environmental_tax&action=edit&section=22" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="https://www.encyclopedia.com/environment/encyclopedias-almanacs-transcripts-and-maps/green-taxes">Green Taxes</a>, encyclopedia.com</li> <li><a rel="nofollow" class="external text" href="https://www.encyclopedie-environnement.org/en/society/environmental-taxation/">Environmental taxation</a>, Encyclopedia of the Environment</li> <li><a rel="nofollow" class="external text" href="https://www.britannica.com/topic/carbon-tax">carbon tax</a>, britannica.com</li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20061229225950/http://www.sightline.org/research/taxes">Sightline Institute's research and resources on green taxes</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20070630225959/http://ntj.tax.org/wwtax/ntjrec.nsf/F57602350346C55985256AFC007F1BF7/$FILE/v52n4655.pdf">A Distributional Analysis of Green Tax Reforms</a> - Gilbert E. Metcalf</li> <li><a rel="nofollow" class="external text" href="http://news.bbc.co.uk/1/shared/bsp/hi/pdfs/30_10_06_exec_sum.pdf">STERN REVIEW: The Economics of Climate Change</a> - An executive summary of a report by economist <a href="/wiki/Nicholas_Stern" class="mw-redirect" title="Nicholas Stern">Nicholas Stern</a> (27pg <a href="/wiki/Portable_Document_Format" class="mw-redirect" title="Portable Document Format">pdf</a> file)</li> <li><a rel="nofollow" class="external text" href="http://news.bbc.co.uk/2/hi/business/6096084.stm">Climate change fight 'can't wait'</a>, 2006, bbc.co.uk -- on economist Sir Nicholas Stern's report</li> <li><a rel="nofollow" class="external text" href="http://www.umweltgesamtrechnung.at/ms/ugr/ugr_en/ugr_monetaerekonten/ugr_envrelatedtransfers/">Environmental Accounting: Environmentally related transfers - environmental taxes</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20181005035543/http://www.umweltgesamtrechnung.at/ms/ugr/ugr_en/ugr_monetaerekonten/ugr_envrelatedtransfers/">Archived</a> 2018-10-05 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, umweltgesamtrechnung.at</li> <li><a rel="nofollow" class="external text" href="http://ecotippingpoints.org/our-stories/region-europe.html#Ecological">Sweden - Ecological Tax Reform</a>, ecotippingpoints.org</li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output 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class="navbox-title" colspan="3"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Electricity_delivery" title="Template:Electricity delivery"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Electricity_delivery" title="Template talk:Electricity delivery"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Electricity_delivery" title="Special:EditPage/Template:Electricity delivery"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Electricity_delivery" style="font-size:114%;margin:0 4em"><a href="/wiki/Electricity_delivery" title="Electricity delivery">Electricity delivery</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Concepts</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Automatic_generation_control" title="Automatic generation control">Automatic generation control</a></li> <li><a href="/wiki/Backfeeding" title="Backfeeding">Backfeeding</a></li> <li><a href="/wiki/Base_load" title="Base load">Base load</a></li> <li><a href="/wiki/Demand_factor" title="Demand factor">Demand factor</a></li> <li><a href="/wiki/Droop_speed_control" title="Droop speed control">Droop speed control</a></li> <li><a href="/wiki/Electric_power" title="Electric power">Electric power</a></li> <li><a href="/wiki/Electric_power_quality" title="Electric power quality">Electric power quality</a></li> <li><a href="/wiki/Electrical_fault" title="Electrical fault">Electrical fault</a></li> <li><a href="/wiki/Energy_demand_management" title="Energy demand management">Energy demand management</a></li> <li><a href="/wiki/Energy_return_on_investment" title="Energy return on investment">Energy return on investment</a></li> <li><a href="/wiki/Grid_code" title="Grid code">Grid code</a></li> <li><a href="/wiki/Grid_energy_storage" title="Grid energy storage">Grid energy storage</a></li> <li><a href="/wiki/Grid_strength" class="mw-redirect" title="Grid strength">Grid strength</a></li> <li><a href="/wiki/Home_energy_storage" title="Home energy storage">Home energy storage</a></li> <li><a href="/wiki/Load-following_power_plant" title="Load-following power plant">Load-following</a></li> <li><a href="/wiki/Merit_order" title="Merit order">Merit order</a></li> <li><a href="/wiki/Nameplate_capacity" title="Nameplate capacity">Nameplate capacity</a></li> <li><a href="/wiki/Peak_demand" title="Peak demand">Peak demand</a></li> <li><a href="/wiki/Power_factor" title="Power factor">Power factor</a></li> <li><a href="/wiki/Power-flow_study" title="Power-flow study">Power-flow study</a></li> <li><a href="/wiki/Repowering" title="Repowering">Repowering</a></li> <li><a href="/wiki/Utility_frequency" title="Utility frequency">Utility frequency</a></li> <li><a href="/wiki/Variable_renewable_energy" title="Variable renewable energy">Variability</a></li> <li><a href="/wiki/Vehicle-to-grid" title="Vehicle-to-grid">Vehicle-to-grid</a></li></ul> </div></td><td class="noviewer navbox-image" rowspan="8" style="width:1px;padding:0 0 0 2px"><div><span typeof="mw:File"><a href="/wiki/File:Abspannportal.jpg" class="mw-file-description" title="Portal pylons of Kriftel substation near Frankfurt"><img alt="Portal pylons of Kriftel substation near Frankfurt" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e2/Abspannportal.jpg/120px-Abspannportal.jpg" decoding="async" width="120" height="90" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e2/Abspannportal.jpg/180px-Abspannportal.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e2/Abspannportal.jpg/240px-Abspannportal.jpg 2x" data-file-width="2048" data-file-height="1536" /></a></span></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sources</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:7em"><a href="/wiki/Non-renewable_resource" title="Non-renewable resource">Non-renewable</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Fossil_fuel_power_station" title="Fossil fuel power station">Fossil fuel power station</a> <ul><li><a href="/wiki/Coal" title="Coal">Coal</a></li> <li><a href="/wiki/Natural_gas" title="Natural gas">Natural gas</a></li> <li><a href="/wiki/Oil_shale" title="Oil shale">Oil shale</a></li> <li><a href="/wiki/Petroleum" title="Petroleum">Petroleum</a></li></ul></li> <li><a href="/wiki/Nuclear_power" title="Nuclear power">Nuclear</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:7em"><a href="/wiki/Renewable_energy" title="Renewable energy">Renewable</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Biofuel" title="Biofuel">Biofuel</a></li> <li><a href="/wiki/Biogas" title="Biogas">Biogas</a></li> <li><a href="/wiki/Biomass" title="Biomass">Biomass</a></li> <li><a href="/wiki/Geothermal_power" title="Geothermal power">Geothermal</a></li> <li><a href="/wiki/Hydroelectricity" title="Hydroelectricity">Hydro</a></li> <li><a href="/wiki/Marine_energy" title="Marine energy">Marine</a> <ul><li><a href="/wiki/Marine_current_power" title="Marine current power">Current</a></li> <li><a href="/wiki/Osmotic_power" title="Osmotic power">Osmotic</a></li> <li><a href="/wiki/Ocean_thermal_energy_conversion" title="Ocean thermal energy conversion">Thermal</a></li> <li><a href="/wiki/Tidal_power" title="Tidal power">Tidal</a></li> <li><a href="/wiki/Wave_power" title="Wave power">Wave</a></li></ul></li> <li><a href="/wiki/Solar_power" title="Solar power">Solar</a></li> <li><a href="/wiki/Sustainable_biofuel" title="Sustainable biofuel">Sustainable biofuel</a></li> <li><a href="/wiki/Wind_power" title="Wind power">Wind</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Power_station_technology" title="Category:Power station technology">Generation</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/AC_power" title="AC power">AC power</a></li> <li><a href="/wiki/Cogeneration" title="Cogeneration">Cogeneration</a></li> <li><a href="/wiki/Combined_cycle_power_plant" title="Combined cycle power plant">Combined cycle</a></li> <li><a href="/wiki/Cooling_tower" title="Cooling tower">Cooling tower</a></li> <li><a href="/wiki/Induction_generator" title="Induction generator">Induction generator</a></li> <li><a href="/wiki/Micro_combined_heat_and_power" title="Micro combined heat and power">Micro CHP</a></li> <li><a href="/wiki/Microgeneration" title="Microgeneration">Microgeneration</a></li> <li><a href="/wiki/Rankine_cycle" title="Rankine cycle">Rankine cycle</a></li> <li><a href="/wiki/Three-phase_electric_power" title="Three-phase electric power">Three-phase electric power</a></li> <li><a href="/wiki/Virtual_power_plant" title="Virtual power plant">Virtual power plant</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;"><a href="/wiki/Electric_power_transmission" title="Electric power transmission">Transmission</a><br />and <a href="/wiki/Electric_power_distribution" title="Electric power distribution">distribution</a></div></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Demand_response" title="Demand response">Demand response</a></li> <li><a href="/wiki/Distributed_generation" title="Distributed generation">Distributed generation</a></li> <li><a href="/wiki/Dynamic_demand_(electric_power)" title="Dynamic demand (electric power)">Dynamic demand</a></li> <li><a href="/wiki/Electric_power_distribution" title="Electric power distribution">Electric power distribution</a></li> <li><a href="/wiki/Electric_power_system" title="Electric power system">Electric power system</a></li> <li><a href="/wiki/Electric_power_transmission" title="Electric power transmission">Electric power transmission</a></li> <li><a href="/wiki/Electrical_busbar_system" title="Electrical busbar system">Electrical busbar system</a></li> <li><a href="/wiki/Electrical_grid" title="Electrical grid">Electrical grid</a></li> <li><a href="/wiki/Electrical_substation" class="mw-redirect" title="Electrical substation">Electrical substation</a></li> <li><a href="/wiki/Electricity_retailing" title="Electricity retailing">Electricity retailing</a></li> <li><a href="/wiki/High-voltage_direct_current" title="High-voltage direct current">High-voltage direct current</a></li> <li><a href="/wiki/High-voltage_shore_connection" title="High-voltage shore connection">High-voltage shore connection</a></li> <li><a href="/wiki/Interconnector" title="Interconnector">Interconnector</a></li> <li><a href="/wiki/Load_management" title="Load management">Load management</a></li> <li><a href="/wiki/Mains_electricity_by_country" title="Mains electricity by country">Mains electricity by country</a></li> <li><a href="/wiki/Overhead_power_line" title="Overhead power line">Overhead power line</a></li> <li><a href="/wiki/Power_station" title="Power station">Power station</a></li> <li><a href="/wiki/Pumped-storage_hydroelectricity" title="Pumped-storage hydroelectricity">Pumped hydro</a></li> <li><a href="/wiki/Single-wire_earth_return" title="Single-wire earth return">Single-wire earth return</a></li> <li><a href="/wiki/Smart_grid" title="Smart grid">Smart grid</a></li> <li><a href="/wiki/Super_grid" title="Super grid">Super grid</a></li> <li><a href="/wiki/Transformer" title="Transformer">Transformer</a></li> <li><a href="/wiki/Transmission_system_operator" title="Transmission system operator">Transmission system operator</a> (TSO)</li> <li><a href="/wiki/Transmission_tower" title="Transmission tower">Transmission tower</a></li> <li><a href="/wiki/Utility_pole" title="Utility pole">Utility pole</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Failure modes</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Black_start" title="Black start">Black start</a></li> <li><a href="/wiki/Brownout_(electricity)" title="Brownout (electricity)">Brownout</a></li> <li><a href="/wiki/Cascading_failure" title="Cascading failure">Cascading failure</a></li> <li><a href="/wiki/Power_outage" title="Power outage">Power outage</a> <ul><li><a href="/wiki/Rolling_blackout" title="Rolling blackout">Rolling blackout</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Protective<br />devices</div></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Arc-fault_circuit_interrupter" title="Arc-fault circuit interrupter">Arc-fault circuit interrupter</a></li> <li><a href="/wiki/Circuit_breaker" title="Circuit breaker">Circuit breaker</a> <ul><li><a href="/wiki/Earth-leakage_circuit_breaker" title="Earth-leakage circuit breaker">Earth-leakage</a></li> <li><a href="/wiki/Sulfur_hexafluoride_circuit_breaker" title="Sulfur hexafluoride circuit breaker">Sulfur hexafluoride</a></li></ul></li> <li><a href="/wiki/Generator_interlock_kit" title="Generator interlock kit">Generator interlock kit</a></li> <li><a href="/wiki/Numerical_relay" title="Numerical relay">Numerical relay</a></li> <li><a href="/wiki/Power_system_protection" title="Power system protection">Power system protection</a></li> <li><a href="/wiki/Protective_relay" title="Protective relay">Protective relay</a></li> <li><a href="/wiki/Residual-current_device" title="Residual-current device">Residual-current device</a> (GFI)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Economics<br />and policies</div></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Availability_factor" title="Availability factor">Availability factor</a></li> <li><a href="/wiki/Capacity_factor" title="Capacity factor">Capacity factor</a></li> <li><a href="/wiki/Carbon_offsets_and_credits" title="Carbon offsets and credits">Carbon offsets and credits</a></li> <li><a href="/wiki/Cost_of_electricity_by_source" title="Cost of electricity by source">Cost of electricity by source</a></li> <li><a href="/wiki/Energy_subsidy" title="Energy subsidy">Energy subsidies</a></li> <li><a class="mw-selflink selflink">Environmental tax</a></li> <li><a href="/wiki/Feed-in_tariff" title="Feed-in tariff">Feed-in tariff</a></li> <li><a href="/wiki/Fossil_fuel_phase-out" title="Fossil fuel phase-out">Fossil fuel phase-out</a></li> <li><a href="/wiki/Load_factor_(electrical)" title="Load factor (electrical)">Load factor</a></li> <li><a href="/wiki/Net_metering" title="Net metering">Net metering</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian tax</a></li> <li><a href="/wiki/Renewable_Energy_Certificate_(United_States)" title="Renewable Energy Certificate (United States)">Renewable Energy Certificates</a></li> <li><a href="/wiki/Renewable_energy_commercialization" title="Renewable energy commercialization">Renewable energy commercialization</a></li> <li><a href="/wiki/Renewable_Energy_Payments" title="Renewable Energy Payments">Renewable Energy Payments</a></li> <li><a href="/wiki/Spark_spread" title="Spark spread">Spark/Dark/Quark/Bark spread</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Statistics and<br />production</div></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Electric_energy_consumption" title="Electric energy consumption">Electric energy consumption</a></li> <li><a href="/wiki/List_of_electricity_sectors" title="List of electricity sectors">List of electricity sectors</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="3"><div> <ul><li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/Category:Electric_power_distribution" title="Category:Electric power distribution">Category</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Population" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Population" title="Template:Population"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Population" title="Template talk:Population"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Population" title="Special:EditPage/Template:Population"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Population" style="font-size:114%;margin:0 4em"><a href="/wiki/Population" title="Population">Population</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Major topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Demographics_of_the_world" title="Demographics of the world">Demographics of the world</a></li> <li><a href="/wiki/Demographic_transition" title="Demographic transition">Demographic transition</a></li> <li><a href="/wiki/Estimates_of_historical_world_population" title="Estimates of historical world population">Estimates of historical world population</a></li> <li><a href="/wiki/Population_growth" title="Population growth">Population growth</a></li> <li><a href="/wiki/Population_momentum" title="Population momentum">Population momentum</a></li> <li><a href="/wiki/Projections_of_population_growth" class="mw-redirect" title="Projections of population growth">Projections of population growth</a></li> <li><a href="/wiki/World_population" title="World population">World population</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;"><a href="/wiki/Population_biology" title="Population biology">Population<br />biology</a></div></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Population_decline" title="Population decline">Population decline</a></li> <li><a href="/wiki/Population_density" title="Population density">Population density</a> <ul><li><a href="/wiki/Physiological_density" title="Physiological density">Physiological density</a></li></ul></li> <li><a href="/wiki/Population_dynamics" title="Population dynamics">Population dynamics</a></li> <li><a href="/wiki/Population_model" title="Population model">Population model</a></li> <li><a href="/wiki/Population_pyramid" title="Population pyramid">Population pyramid</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;"><a href="/wiki/Population_ecology" title="Population ecology">Population<br />ecology</a></div></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Biocapacity" title="Biocapacity">Biocapacity</a></li> <li><a href="/wiki/Carrying_capacity" title="Carrying capacity">Carrying capacity</a></li> <li><span class="nowrap"><a href="/wiki/I_%3D_PAT" title="I = PAT">I = P × A × T</a></span></li> <li><a href="/wiki/Kaya_identity" title="Kaya identity">Kaya identity</a></li> <li><a href="/wiki/Malthusian_growth_model" title="Malthusian growth model">Malthusian growth model</a></li> <li><a href="/wiki/Overshoot_(population)" title="Overshoot (population)">Overshoot (population)</a></li> <li><a href="/wiki/World3" title="World3">World3 model</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Society and<br /> population</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Eugenics" title="Eugenics">Eugenics</a></li> <li><a href="/wiki/Dysgenics" title="Dysgenics"><i>Dys</i>genics</a></li> <li><a href="/wiki/Human_overpopulation" title="Human overpopulation">Human overpopulation</a> <ul><li><a href="/wiki/Malthusianism" title="Malthusianism">Malthusian catastrophe</a></li></ul></li> <li><a href="/wiki/Human_population_planning" title="Human population planning">Human population planning</a> <ul><li><a href="/wiki/Compulsory_sterilization" title="Compulsory sterilization">Compulsory sterilization</a></li> <li><a href="/wiki/Family_planning" title="Family planning">Family planning</a></li> <li><a href="/wiki/One-child_policy" title="One-child policy">One-child policy</a></li> <li><a href="/wiki/Two-child_policy" title="Two-child policy">Two-child policy</a></li></ul></li> <li><a href="/wiki/Overconsumption_(economics)" title="Overconsumption (economics)">Overconsumption</a></li> <li><a href="/wiki/Political_demography" title="Political demography">Political demography</a></li> <li><a href="/wiki/Population_ethics" title="Population ethics">Population ethics</a> <ul><li><a href="/wiki/Antinatalism" title="Antinatalism">Antinatalism</a></li> <li><a href="/wiki/Mere_addition_paradox" title="Mere addition paradox">Mere addition paradox</a></li> <li><a href="/wiki/Natalism" title="Natalism">Natalism</a></li> <li><a href="/wiki/Non-identity_problem" class="mw-redirect" title="Non-identity problem">Non-identity problem</a></li> <li><a href="/wiki/Reproductive_rights" title="Reproductive rights">Reproductive rights</a></li></ul></li> <li><a href="/wiki/Sustainable_population" title="Sustainable population">Sustainable population</a></li> <li><a href="/wiki/Zero_population_growth" title="Zero population growth">Zero population growth</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Publications</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0;font-style:italic;"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Population_and_Environment" title="Population and Environment">Population and Environment</a></li> <li><a href="/wiki/Population_and_Development_Review" title="Population and Development Review">Population and Development Review</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Lists</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Population_and_housing_censuses_by_country" title="Population and housing censuses by country">Population and housing censuses by country</a></li> <li><a href="/wiki/List_of_largest_cities" title="List of largest cities">Largest cities</a></li> <li><a href="/wiki/World_population_milestones" title="World population milestones">World population milestones</a> <ul><li><a href="/wiki/Day_of_Six_Billion" title="Day of Six Billion">6 billion</a></li> <li><a href="/wiki/Day_of_Seven_Billion" title="Day of Seven Billion">7</a></li> <li><a href="/wiki/Day_of_Eight_Billion" title="Day of Eight Billion">8</a></li></ul></li> <li><a href="/wiki/List_of_population_concern_organizations" title="List of population concern organizations">Population concern organizations</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Events and<br />organizations</div></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/7_Billion_Actions" title="7 Billion Actions">7 Billion Actions</a></li> <li><a href="/wiki/Church_of_Euthanasia" title="Church of Euthanasia">Church of Euthanasia</a></li> <li><a href="/wiki/International_Conference_on_Population_and_Development" title="International Conference on Population and Development">International Conference on Population and Development</a></li> <li><a href="/wiki/Population_Action_International" title="Population Action International">Population Action International</a></li> <li><a href="/wiki/Population_Connection" title="Population Connection">Population Connection</a></li> <li><a href="/wiki/Population_Matters" title="Population Matters">Population Matters</a></li> <li><a href="/wiki/United_Nations_Population_Fund" title="United Nations Population Fund">United Nations Population Fund</a></li> <li><a href="/wiki/United_Nations_world_population_conferences" title="United Nations world population conferences">United Nations world population conferences</a></li> <li><a href="/wiki/Voluntary_Human_Extinction_Movement" title="Voluntary Human Extinction Movement">Voluntary Human Extinction Movement</a></li> <li><a href="/wiki/World_Population_Conference" title="World Population Conference">World Population Conference</a></li> <li><a href="/wiki/World_Population_Day" title="World Population Day">World Population Day</a></li> <li><a href="/wiki/World_Population_Foundation" title="World Population Foundation">World Population Foundation</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related topics</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bennett%27s_law" title="Bennett's law">Bennett's law</a></li> <li><a href="/wiki/Green_Revolution" title="Green Revolution">Green Revolution</a></li> <li><a href="/wiki/Human_impact_on_the_environment" title="Human impact on the environment">Human impact on the environment</a></li> <li><a href="/wiki/Human_migration" title="Human migration">Migration</a></li> <li><a href="/wiki/Sustainability" title="Sustainability">Sustainability</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div> <ul><li><span class="noviewer" typeof="mw:File"><span title="Commons page"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/12px-Commons-logo.svg.png" decoding="async" width="12" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/18px-Commons-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/24px-Commons-logo.svg.png 2x" data-file-width="1024" data-file-height="1376" /></span></span> <b><a 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