INTRODUCTION
The OECD hosts the database "OECD/EEA database on instruments used for environmental policy and natural resources management". The data in the database are collected from the ministries and governmental departments of OECD countries in cooperation with statistical offices, as well as from publicly available reports. The database presents individual environment-related taxes (by tax-base). It is not clear however, how well data aligns between countries as different practices may be used in compiling the data (e.g. accrual or cash principle, geographical coverage, and accuracy of attributed financial flows).
The freely available on-line information from the OECD is commonly used by researchers that have interests in market based instruments as well as by the OECD in their work. Some examples of resulting research are shown in Figure 4.1 in this report, as well as in Kreiser et al. 2011, Bräuer et al 2006 and the previously mentioned work by the OECD, 2010, 2011.
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