Foreword

This report was produced by the Tax Policy and Statistics Division of the OECD’s Centre for Tax Policy and Administration, in collaboration with the Environmental Performance and Information Division of the OECD’s Environment Directorate. The report was drafted by Jonas Teusch under the guidance of Kurt Van Dender. The data underlying the report were prepared by Melanie Marten and Jonas Teusch. Richard Juřík contributed research on air pollution indicators. Marie-Aurélie Elkurd, Karena Garnier, Natalie Lagorce, Michael Sharratt, and Konstantinos Theodoropoulos improved the presentation and dissemination of the work.

The author would like to thank Johanna Arlinghaus, Nils Axel Braathen, David Bradbury, Luisa Dressler, Florens Flues, Nathalie Girouard, Michelle Harding, and Deepika Sehdev for their insightful feedback and advice at different stages of the production of the report.

The report was discussed and endorsed for declassification by the OECD’s Joint Meetings of Tax and Environment Experts, and it was approved by the Committee on Fiscal Affairs and the Environment Policy Committee. The OECD Secretariat would like to thank, in particular, the delegates to the Joint Meetings and their colleagues in national government administrations for their assistance with the provision of data, as well as for their invaluable suggestions, inputs and comments on the data and the report.