This DAC Reference Paper outlines key issues faced when designing Environmental Fiscal Reform (EFR). EFR refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals.
This DAC Reference Paper outlines key issues faced when designing Environmental Fiscal Reform (EFR). EFR refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals.
This Guidance volume explains the benefits of using SEA in development co-operation and sets out key steps for its application based on recent experiences.
Focusing on pro-poor growth and income poverty, Promoting Pro-Poor Growth: Policy Guidance for Donors identifies binding constraints and offers policies and strategies to address them.
Natural capital constitutes a quarter of total wealth in low-income countries. This publication demonstrates that natural resources can contribute to growth, employment, exports and fiscal revenues and highlights the importance of policies encouraging the sustainable management of these resources.
This 2005 edition of OECD's annual report on foreign aid policies and programmes, including extensive statistical data on aid flows and analysis of the key issues faced by aid policy makers.
This book reviews how far East Asian nations have implemented green fiscal reform, and show how they can advance carbon-energy tax reform to realize low-carbon development, with special reference to European policy and experience. East Asian nations are learning European experiences to adopt them in their political, economic and institutional contexts. However, implementation has been slow in practice, partly due to low acceptability that comes from the same concerns as in Europe, and partly due to weak institutional arrangements for the reform. The slow progress in the revenue side turns our eyes on expenditure side: how East Asian nations have increased environmental-related expenditures, and how far they have greened sectorial expenditures. This "lifecycle" assessment of the fiscal reform, coupled with the assessment of the institutional arrangement constitutes the features of this book. The book helps to provide overall picture of green fiscal reform and carbon-energy tax reform in the East Asian region. The region has a variety of countries, from lowest income to high-income nations. Nations have different interests in substance and barriers for reform. This book covers recent development of environmental fiscal reform and carbon-energy taxation in wider nations in the region, including South Korea, Taiwan, Thailand, Vietnam, Indonesia and Japan. In addition, the book's holistic view helps to understand why a specific nation has interest and concern on some aspects of the reforms.
A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, it looks at the challenges involved in implementing this tax reform across Europe.
'Whilst green taxes face new challenges, there is now an accumulated international experience on which to reflect. This new collection of papers, providing material for further vigorous argument, evinces a keen appreciation of these realities. I recommend this generally very readable book as a helpful reflection of some recent key concerns in the environmental policy area. It constitutes a welcome addition to the literature, inviting critical responses from the specialist, but also drawing in the newcomer to the subject.' – John Snape, University of Warwick, UK 'The level of public and political debate on carbon taxes is low. Politicians fear the impact of a carbon tax on businesses and low income groups, as well as on their popularity among voters. This valuable book studies carbon taxes from many angles with ample attention paid to practical examples and shows that a smartly designed carbon tax is an indispensable instrument in the transition to a less carbon dependent economy.' – Jonathan Verschuuren, The University of Sydney, Australia and Tilburg University, The Netherlands Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioural strategies, as well as many other relevant topics. This up-to-date and well-informed book will appeal to policymakers in government as well as students, researchers and academics in environmental law and other academic disciplines.