Taxation, Innovation and the Environment.

254 Pages·2011·5.334 MB·English

by  OECD

Taxation, Innovation and the Environment

Solving the world’s environmental problems could take a significant toll on economic growth if only
today’s technologies are available. We know that innovation – the creation and adoption of new
Taxation, Innovation
technologies and know-how – provides a means to achieve local and global environmental goals at
significantly lower costs. Innovation is also a major driver of economic growth.
and the Environment
OECD governments are increasingly using environmentally related taxes because they are
typically one of the most effective policy tools available. Exploring the relationship between
environmentally related taxation and innovation is critical to understanding the full impacts of this
policy instrument – one potential facet of “green growth.” By putting a price on pollution, do
environmentally related taxes spur innovation? What types of innovation result? Does the design
of the tax play a critical role? What is the effect of this innovation?
In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain,
Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental
issues and technologies, as well as the economic and policy contexts. The research methods range
from econometric analysis to interviews with business owners and executives. The report also
explores the use of environmentally related taxes in OECD countries and outlines considerations for
policymakers when implementing these taxes.
Green growth policies can stimulate economic growth while preventing environmental degradation,
biodiversity loss and unsustainable natural resource use. The results from this publication will
contribute to the Green Growth Strategy being developed by the OECD as a practical policy
package for governments to harness the potential of greener growth.
www.oecd.org/greengrowth
For more information on the OECD’s work on environmentally related taxes, visit:
www.oecd.org/env/taxes.
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The Political Economy of Environmentally Related Taxes (2006) , In
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www.sourceoecd.org/environment/9789264087620 o
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Taxation, Innovation
and the Environment
ORGANISATION FOR ECONOMIC CO-OPERATION
AND DEVELOPMENT
The OECD is a unique forum where governments work together to address the economic, social
and environmental challenges of globalisation. The OECD is also at the forefront of efforts to
understand and to help governments respond to new developments and concerns, such as corporate
governance, the information economy and the challenges of an ageing population. The Organisation
provides a setting where governments can compare policy experiences, seek answers to common
problems, identify good practice and work to co-ordinate domestic and international policies.
The OECD member countries are: Australia, Austria, Belgium, Canada, Chile, the Czech Republic,
Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea,
Luxembourg, Mexico, the Netherlands, New Zealand, Norway, Poland, Portugal, the Slovak Republic,
Slovenia, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The
European Commission takes part in the work of the OECD.
OECD Publishing disseminates widely the results of the Organisation’s statistics gathering and
research on economic, social and environmental issues, as well as the conventions, guidelines and
standards agreed by its members.
This work is published on the responsibility of the Secretary-General of the OECD. The
opinions expressed and arguments employed herein do not necessarily reflect the official
views of the Organisation or of the governments of its member countries.
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Also available in French: La fiscalité, l’innovation et l’environnement
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FOREWORD
Foreword
T
oday’s environmental challenges demand the concerted efforts of citizens, firms and governments
to encourage less pollution and environmental degradation and change existing patterns of demand
and supply. The OECD’s Green Growth Strategy (www.oecd.org/greengrowth) aims to inform
debate and assist governments’ efforts to develop mutually reinforcing environmental and economic
policies–illustrating that “green” and “growth” are compatible.
Environmentally related taxes can effectively achieve many environmental goals and their use
is widening within OECD countries. But to meet environmental targets at least-cost, we must move
beyond current technologies and know-how: innovation is critical. The project leading to this
synthesis report explores the benefits of environmentally related taxes that will accrue when higher
pollution costs make it economically inviting to invest in the development of new green technologies.
A number of case studies have been prepared, some investigating the role of tax design and others
looking at ways in which environmentally related taxes can encourage innovation.
We can see that environmentally related taxation does induce innovation, with firms
responding in positive ways to market signals – developing new products, creating novel means to
neutralise pollutants and altering production practices to make them cleaner. To bring about the
widest range of innovations, environmentally related taxes must be properly designed, and be
predictable to give businesses confidence that the clean technologies they develop today will have a
market in the future.
Angel Gurría
Secretary-General
TAXATION, INNOVATION AND THE ENVIRONMENT © OECD 2010 3
ACKNOWLEDGEMENTS
Acknowledgements
T
his 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.
This publication has been prepared by Michael Ash, seconded to the OECD from the
Government of Canada, in close co-operation with Nils Axel Braathen, Nick Johnstone,
Ivan Haščič and Anthony Cox of the OECD’s Environment Directorate and with
JensLundsgaard and Stephen Matthews of the OECD’s Centre for Tax Policy and
Administration.
4 TAXATION, INNOVATION AND THE ENVIRONMENT © OECD 2010
TABLE OF CONTENTS
Table of Contents
Abbreviations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Chapter 1. Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
1.1. The double market failure: Innovation undersupply and pollution
oversupply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
1.2. Innovation and low-cost, efficient environmental outcomes. . . . . . . . . . . . . . . 23
1.3. The intersection of taxation, innovation and the environment . . . . . . . . . . . . . 27
Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
References. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Chapter 2. Current Use of Environmentally RelatedTaxation. . . . . . . . . . . . . . . . . . . . . 31
2.1. Revenues from environmentally related taxation across countries. . . . . . . . . . 32
2.2. Taxes on specific pollutants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
2.3. Exemptions and reductions in environmentally related taxation . . . . . . . . . . . 51
2.4. Tradable permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
2.5. Conclusions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
References. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Chapter 3. Effectiveness of Environmentally Related Taxation on Innovation. . . . . . . 63
3.1. Measuring innovation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
3.2. Identifying the benefits and drawbacks of innovation. . . . . . . . . . . . . . . . . . . . . 70
3.3. Case studies of environmentally related taxation and the inducement
toinnovate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
3.4. Environmentally related taxation and different types of innovation. . . . . . . . . 79
3.5. Innovation degree: Incremental versus breakthrough technologies. . . . . . . . . . 82
3.6. Constraints to innovation in response to environmentally related taxation . . 83
3.7. The adoption and transfer of environmentally related innovation . . . . . . . . . . 87
3.8. Conclusions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91
References. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Chapter 4. Tax Design Considerations andotherTax-based Instruments. . . . . . . . . . 95
4.1. Identifying the appropriate level of the tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
4.2. The extent of the tax base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109
4.3. Administering the tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110
4.4. Tax-based policy instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111
TAXATION, INNOVATION AND THE ENVIRONMENT © OECD 2010 5
TABLE OF CONTENTS
4.5. The choice of tax instrument. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122
4.6. Creating a policy package: Combinations of environmental
and innovation instruments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125
4.7. Conclusions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129
Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130
References. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131
Chapter 5. A Guide to Environmentally Related Taxation for Policy Makers . . . . . . . . 135
5.1. Why taxes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136
5.2. Making effective environmentally related taxation . . . . . . . . . . . . . . . . . . . . . . . 138
5.3. Using the revenue generated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
5.4. Overcoming challenges to implementing environmentally related taxes. . . . . 143
5.5. Environmentally related taxes alone are not the answer . . . . . . . . . . . . . . . . . . 147
5.6. Conclusions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148
Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148
References. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149
Case Studies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151
Annex A.Sweden’s Charge on NO Emissions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153
x
Annex B. Water Pricing in Israel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167
Annex C.Cross-country Fuel Taxes andVehicleEmissionStandards. . . . . . . . . . . . . . . 175
Annex D.Switzerland’s Tax on Volatile Organic Compounds . . . . . . . . . . . . . . . . . . . . . . 187
Annex E. R&D and Environmental Investments Tax Credits inSpain . . . . . . . . . . . . . . . 197
Annex F. Korea’s Emission Trading System for NO and SO . . . . . . . . . . . . . . . . . . . . . . 209
x x
Annex G.UK Firms’ Innovation Responses to Public Incentives:
AnInterview-based Approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217
Annex H.The UK’s Climate Change Levy and Climate Change Agreements:
An Econometric Approach. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228
Annex I. Japan’s Tax on SO Emissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239
x
Tables
2.1. Extent of tax instrument utilisation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
2.2. Taxes on chlorinated solvents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
2.3. Pesticide and fertiliser taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
2.4. Full exemptions for agriculture from environmentally related taxes . . . . . . . . . . . 52
2.5. Tax rates on electricity in OECD countries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
2.6. Environmental impacts of selected tax reductions/exemptions
intheNetherlands. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
4.1. Inducements for innovation by tax instrument . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124
4.2. Welfare effects of taxes and R&D subsidies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127
A.1. Adoption of NO mitigation technology in Sweden . . . . . . . . . . . . . . . . . . . . . . . . . . 155
x
A.2. NO patent applications across countries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156
x
A.3. Plants subject to the NO tax: Descriptive statistics. . . . . . . . . . . . . . . . . . . . . . . . . . 157
x
B.1. Agricultural prices for fresh water in Israel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168
B.2. Domestic water prices in Israel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169
C.1. Empirical results: Emission abatement technologies. . . . . . . . . . . . . . . . . . . . . . . . . 183
C.2. Empirical results: Input (improved engine design) technologies . . . . . . . . . . . . . . . 184
6 TAXATION, INNOVATION AND THE ENVIRONMENT © OECD 2010
TABLE OF CONTENTS
C.3. Empirical results: Output technologies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
D.1. Largest VOC reductions by industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189
E.1. Use of reasoned reports in Spain. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198
E.2. Sequential impact of tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
E.3. R&D&I tax credits and tax credit use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201
E.4. Impact of R&D&I tax credit on use of EI credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201
E.5. Environmental Investments tax credits and tax credit use. . . . . . . . . . . . . . . . . . . . 202
E.6. Impact of environmental investments tax credit in use of R&D&I tax credit. . . . . 202
E.7. Characteristics of tax credit use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203
F.1. Implementation progression of cap-and-trade programme. . . . . . . . . . . . . . . . . . . 210
F.2. Pollution impact of low-NO burners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213
x
F.3. NO reduction efficiencies by low-NO burners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213
x x
F.4. Patents by technical field in Korea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214
G.1. Drivers of innovation and construction of indices. . . . . . . . . . . . . . . . . . . . . . . . . . . 220
G.2. Survey results and energy intensity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221
G.3. Survey results and productivity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222
G.4. Survey results and innovation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224
H.1. Rates of the Climate Change Levy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229
H.2. Descriptive statistics by CCA participation status . . . . . . . . . . . . . . . . . . . . . . . . . . . 231
H.3. CCA participation and environmental performance . . . . . . . . . . . . . . . . . . . . . . . . . 233
H.4. CCA participation and innovation performance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236
I.1. Annual average rate of change of SO reduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
x
Figures
1.1. Estimated effects of innovation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
1.2. Drivers of innovation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
1.3. Chain-linked model of innovation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
2.1. Revenues from environmentally related taxation as percentage of GDP . . . . . . . . 33
2.2. Revenues from environmentally related taxation as percentage
oftotaltax revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
2.3. Composition of environmentally related tax revenues in the OECD. . . . . . . . . . . . 36
2.4. Composition of environmentally related tax revenues bycountry . . . . . . . . . . . . . 37
2.5. Tax rates on motor fuel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
2.6. Real changes in tax rates on petrol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
2.7. One-off motor vehicle taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
2.8. CO component of one-off taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
2
2.9. Implicit carbon price and motor vehicle taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
2.10. Total CO components of motor vehicle taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
2
2.11. Tax rates on light fuel oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
2.12. Taxes on NO emissions to air. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
x
2.13. Tax rates on landfill. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
3.1. Direct government share of total R&D expenditures . . . . . . . . . . . . . . . . . . . . . . . . . 65
3.2. Environmental R&D expenditures in total government R&D allocations . . . . . . . . 66
3.3. Energy R&D expenditures in total government R&D expenditures . . . . . . . . . . . . . 67
3.4. Environmental impacts and economic externalities of innovations. . . . . . . . . . . . 72
3.5. Types of environmentally related innovation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
4.1. Innovation impacts with taxation and tradable permits. . . . . . . . . . . . . . . . . . . . . . 100
TAXATION, INNOVATION AND THE ENVIRONMENT © OECD 2010 7
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4.2. Categories of tax-based measures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111
4.3. Tax subsidy for R&D in OECD countries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
4.4. Determinants of emissions and scope for innovation. . . . . . . . . . . . . . . . . . . . . . . . 123
A.1. Effectiveness of Swedish charge on NO emissions. . . . . . . . . . . . . . . . . . . . . . . . . . 154
x
A.2. Changes in NO emission intensities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158
x
A.3. NO emission intensities at individual plants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160
x
A.4. Declining marginal NO abatement cost curves. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161
x
B.1. Agricultural output value per unit of irrigation water. . . . . . . . . . . . . . . . . . . . . . . . 170
B.2. Impact of the national water saving campaigns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171
C.1. Excise tax rates on diesel in select OECD countries. . . . . . . . . . . . . . . . . . . . . . . . . . 176
C.2. Regulatory tailpipe limits for petrol-driven vehicles . . . . . . . . . . . . . . . . . . . . . . . . . 177
C.3. Engine calibration and emission levels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179
C.4. Patent applications for relevant vehicle technologies . . . . . . . . . . . . . . . . . . . . . . . . 181
C.5. Patent applications for the four technological categories. . . . . . . . . . . . . . . . . . . . . 181
E.1. R&D&I and Environmental Investments tax credit use by firm size . . . . . . . . . . . . 199
E.2. Patent applications in Spain and EU15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204
F.1. Targets for ambient NO and PM concentrations . . . . . . . . . . . . . . . . . . . . . . . . . . 210
2 10
F.2. NO emission trends in Korea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211
x
F.3. NO concentration trends in Korea. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212
2
F.4. SO emission trends in Korea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212
x
F.5. SO concentration trends in Korea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212
2
F.6. SO abatement patents in Korea. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214
x
F.7. NO abatement patents in Korea. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215
x
F.8. Budget for environmental R&D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215
H.1. Index of patents in the United Kingdom . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235
I.1. Tax rates for current SO emissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241
x
I.2. Trends in SO emissions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243
x
I.3. Factors of SO emissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244
x
I.4. FGD sales and patents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248
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8 TAXATION, INNOVATION AND THE ENVIRONMENT © OECD 2010