Environmental Taxes in OECD Countries: Recent Developments

The measures adopted so far by Public Administration to prevent the deterioration of the environment have proved insufficient, revealing a situation that is getting worse very rapidly. In this context, 'green taxes' appear to be the most interesting alternative at hand. This paper presents a summary of the general consensus, now emerging from related literature: it both provides the underlying principles for this form of taxation and explores its economic effects. At the same time, it reviews the current state-of-affairs by observing the countries of the OECD, and Spain. Finally, it introduces a series of conclusions, reflecting on the future of environmental taxation in Spain.