KPMG Green Tax Index

The KPMG Green Tax Index provides an analysis of green tax penalties and incentives in 21 major economies across Asia Pacific, Europe and the Americas. It identifies the countries that are most active in using tax as a green policy tool.

Governments around the world are facing challenges from environmental and social changes including population growth, energy security, water scarcity and climate change. In response, they are increasingly using tax as a tool of choice to change corporate behavior and help achieve green policy goals such as carbon reduction and resource efficiency.

Green tax incentives and penalties are proliferating as a result. Green tax can have a material impact on corporate investment decisions, especially for multinational businesses, and can make or break projects that can cut costs, increase efficiency, drive innovation and enable transformation.

The KPMG Green Tax Index is intended to raise awareness of the rapidly evolving and complex global landscape of green tax incentives and penalties, and to encourage tax directors and sustainability chiefs to work together to factor green tax considerations into investment decisions. 

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