Countries have in place, for various reasons, numerous special tax treatments of activities linked with negative environmental consequences, such as commuting by private cars, company car provisions, use of emission-intensive fuels (e.g. coal, heavy oils) and use of pesticides or fertilisers, while at the same time a number of tax preferences may concern activities with positive environmental consequences, such as public transport, cleaner and more efficient heating. The environmental effects will depend on implementation details. In countries where congestion charges or road pricing are recommended as a mean to increase economic efficiency and growth (Australia, New Zealand, Switzerland and the United Kingdom), they are likely to also benefit the environment, with the magnitude of the effects linked to the introduced prices as well as the availability of alternatives, such as public transport, more efficient vehicles or opportunities for teleworking.