Environmental tax concessions raised by submitters: Briefing Note for Session 13 of the Tax Working Group

This note summarises tax concessions with positive environmental impacts raised by submitters to the Tax Working Group requested by the Group at Session 12 (29 June 2018). It also includes appendixed material from Tax and the Environment – Paper 1: Frameworks presented at Session 8 (4 May 2018) overviewing environmental tax concessions.