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Definition: Environmental tax
Category:
The definition of an environmental tax that is commonly used by the European Commission, the OECD and the International Energy Agency (IEA) refers to a tax "whose tax base is a physical unit (or a proxy of it) of something that has a proven, specific negative impact on the environment". http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-DU-06-001-EN.pdf United Nations; European Union; Food and Agriculture Organization of the United Nations (FAO); International Monetary Fund (IMF); Organisation for Economic Co-operation and Development (OECD); The World Bank, "System of Environmental-Economic Accounting 2012 - Central Framework", New York, 2014
Source:
Eurostat, "Structures of the taxation systems in the European Union - Data 1995-2004", Office for Official Publications of the European Communities, Luxembourg, 2006
Eurostat, "Structures of the taxation systems in the European Union - Data 1995-2004", Office for Official Publications of the European Communities, Luxembourg, 2006
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