Back to top anchor
Officials' advice

Tax and the Environment - Paper 1: Frameworks

This paper introduces frameworks for taxing negative externalities and taxing resource rents. It also considers the use of tax concessions and hypothecation for environmental reasons.

13 August 2018: Correction notice – The original uploaded version of this paper stated that the OECD estimated environmental taxes to make up 5.2 percent of New Zealand’s total tax revenue in 2013 (page 32). The paper has been updated to show the correct figure, which is 4.2 percent.

Last updated: 
Monday, 6 August 2018