Momentum is growing for the implementation of some form of environmental tax in the US. Whether the country should use a carbon tax or a cap and trade system, or even a combination of the two, is the subject of much controversy. Catherine Snowdon investigates the options
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.