Net effective carbon rates electrónico / by Grégoire Garsous, Mark Mateo, Jonas Teusch, Konstantinos Theodoropoulos, Astrid Tricaud and Kurt Van Dender .-- Paris : OECD Publishing , 2023
.--34 p. graf. 1 recurso en línea .-- ( OECD taxation working papers ; ,no. 61 ).
Disponible en el Repositorio de la Biblioteca del IEF.
Bibliografía.
Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report,
this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support; the
Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD
databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly
established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures
for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research
https://dx.doi.org/10.1787/279e049e-en
CARBONO
IMPUESTOS
DESARROLLO SOSTENIBLE
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Garsous, Grégoire