Environmental and Green Taxes Monitor

Core Features

The IBFD's Environmental and Green Taxes Monitor consolidates environmental tax legislation and incentives into standardized country tables based on local tax regulations, allowing users to compare jurisdictions without consulting numerous national sources. It complements broader international tax research with dedicated coverage of environmental taxation. Some of its principal features include:

• Country-by-Country Tax Tables – Presents environmental taxes and green incentives in a standardized format across participating jurisdictions.

• Carbon Pricing Coverage – Tracks carbon taxes and emissions trading mechanisms implemented by different countries.

• Environmental Tax Categories – Covers plastic levies, energy-related taxes, carbon pricing measures, and other environmentally focused taxes.

• Green Incentives Database – Summarizes tax incentives designed to encourage sustainable investment and environmental projects.

• Compliance Information – Includes reporting requirements, tax structures, applicable rates, and compliance obligations for covered measures.

• Comparative Global Analysis – Enables users to identify legislative trends, compare environmental tax policies, and support international tax planning.

Closing Insights

The Environmental and Green Taxes Monitor was introduced by the International Bureau of Fiscal Documentation (IBFD) in 2024 as a specialist resource within its long-established Tax Research Platform. Its launch reflects the growing importance of environmental taxation as governments increasingly use fiscal measures—including carbon pricing, plastic levies, energy taxes, and green incentives—to influence investment decisions and support climate policy. The monitor brings these measures together in a consistent research framework based on local tax legislation, helping users understand how environmental tax systems differ across countries.

The monitor supports, for example, multinational businesses evaluating tax exposure, advisers assisting clients with cross-border operations, government officials studying international practices, and researchers examining environmental fiscal policy. Since its introduction, IBFD has expanded the monitor's jurisdictional coverage to 15 countries, with the resource continuing to evolve alongside the wider Tax Research Platform. Access is available through an IBFD Tax Research Platform subscription, alongside the platform's broader collections covering international tax law, treaties, case law, and country tax guides.