CONTENTS

    Executive summary
      Summary
    Introduction
      Purpose
      Background
      Market–based instruments
    Taxes and environmental taxes
      Introduction
      What is an environmental tax?
      Statistical treatment of taxes, charges and fees
      Limitations of scope
      The Clean Energy Legislative Package
    International statistics on environmental taxes
      OECD
      Europe
      Emission Trading System in Europe
    Australian estimates and analysis
      Introduction
      Type of environmental taxes included in estimates
    ABS results on environmental taxes
      Introduction
      Total environmental tax revenues
      Environmental taxes by industry and households
      Development of environmental taxes for households
      Renewable energy certificates
    Treatment of Australian environmental taxes by the OECD
      Introduction
      OECD Treatment of Australian Environmental taxes
    Discussion
      Possible Improvements
    Feedback and questions
      Questions for Feedback