This book is a product of the Joint Meetings of Tax and Environment Experts, a group under the OECD’s Committee on Fiscal Affairs and Environment Policy Committee. Preliminary versions of this publication were presented to this group and participants provided valuable direction, comments and suggestions. In-depth case studies investigating the effectiveness of environmentally related taxation in inducing different types of innovation provided the basis for this publication. These case studies have been undertaken by a range of external experts, whose work provided illuminating conclusions. Summaries of these case studies are provided in the second half of this book
