With an environmental financial reform, we are using fiscal policy and taxation to redirect towards a sustainable and fair economy and society - by reducing subsidies that harm the environment and society, by placing our tax system on a broader basis and by making the consumption of resources and the burden on the climate more expensive. The additional revenue should be used sustainably for investments in the future and social justice.
Environmental Tax Reform in Developing, Emerging and Transition Economies
Governments in developing, emerging and transition economies and international organisations and institutions, such as the Green Fiscal Policy Network, are currently engaged in the relatively early stages of investigating the systematic requirements for obstacles to and implementation of environmental tax reform (ETR) in developing countries.With this in mind, this report sets out to achieve two things. First, this report highlights lessons regarding impacts, costs and acceptance learned from ETR in theory and in practice in industrialised countries. It focuses on those lessons which are most transferable to the developing country context. Second, the report appraises the experience of the authors in selected developing countries (most notably Vietnam, Thailand and Mexico) in relation to these lessons learned and relates these additional lessons to the more general developing country context.
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