Environmental Taxes and Policies for Developing Countries
Author: Neil Bruce
Publisher: World Bank Publications
Published: 1993
Total Pages: 82
ISBN-13:
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Fiscal Policies for Development and Climate Action
Author: Miria A. Pigato
Publisher: World Bank Publications
Published: 2018-12-31
Total Pages: 240
ISBN-13: 9781464813580
DOWNLOAD EBOOK →This report provides actionable advice on how to design and implement fiscal policies for both development and climate action. Building on more than two decades of research in development and environmental economics, it argues that well-designed environmental tax reforms are especially valuable in developing countries, where they can reduce emissions, increase domestic revenues, and generate positive welfare effects such as cleaner water, safer roads, and improvements in human health. Moreover, these reforms need not harm competitiveness. New empirical evidence from Indonesia and Mexico suggests that under certain conditions, raising fuel prices can actually increase firm productivity. Finally, the report discusses the role of fiscal policy in strengthening resilience to climate change. It provides evidence that preventive public investments and measures to build fiscal buffers can help safeguard stability and growth in the face of rising climate risks. In this way, environmental tax reforms and climate risk-management strategies can lay the much-needed fiscal foundation for development and climate action.
Tax Policy and the Environment
Author: Mr.David C. L. Nellor
Publisher: International Monetary Fund
Published: 1994-09-01
Total Pages: 50
ISBN-13: 1451947089
DOWNLOAD EBOOK →This paper provides a framework for examining environment taxes. It reviews the theoretical efficiency of three types of environment taxes: taxes on emissions or Pigouvian taxes; taxes on productive inputs or consumer goods whose use is related to environmental damage; and environment-related provisions in other taxes. A survey of environment taxes in 42 countries--drawn from developing countries, economies in transition, and industrial countries--illustrates that the use of environment taxes differs dramatically from the recommendations of environment tax theory. This divergence between the theory and practice of environment taxes can be attributed to several factors; environment taxes are difficult to implement, there are many factors that impede their effectiveness, and their introduction may be discouraged by their implications for other policy objectives.
Environmental Taxation and Climate Change
Author: Hope Ashiabor
Publisher: Edward Elgar Publishing
Published: 2011
Total Pages: 255
ISBN-13: 0857937871
DOWNLOAD EBOOK →'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.
Trade, Global Policy, and the Environment
Author: Per Fredriksson
Publisher: World Bank Publications
Published: 1999-01-01
Total Pages: 236
ISBN-13: 9780821344583
DOWNLOAD EBOOK →QUOTEWe live in an increasingly interconnected world. Trade flows worldwide are growing rapidly and global production patterns are shifting as countries follow their comparative advantage in production via trade. At the same time, however, there is growing concern about potential adverse environmental impacts from increasing trade.QUOTE--John A. Dixon, Lead Economist, The Environment Department, World BankInterest in the trade and environment debate has intensified as a result of international trade agreements and because many proposed solutions to the climate change problem have potential implications for the global trading system. Clearly more empirical work is needed to inform the debate, guide policymakers toward solutions, and help set priorities.This volume is an attempt to further our understanding of the empirical links between trade and the environment. Thirteen chapters, which were presented as papers at a World Bank conference in April 1998, focus on three main themes:1. Effects of trade liberalization and growth on the environment2. The QUOTEpollution havenQUOTE hypothesis3. Economic instruments for resolving global environmental problemsThe papers address a number of different issues within each of the themes, offering new data or new questions and approaches. They are devoted to deepening our understanding and empirical knowledge of the various effects of trade liberalization. Only through a firm understanding of the linkages involved can well-founded policy advice be formulated.
Environmental Policy and the Public Revenue in Developing Countries
Taxation for Environmental Protection
Author: Asbjorn Eriksson
Publisher: Bloomsbury Publishing USA
Published: 1991-11-08
Total Pages: 255
ISBN-13: 0313368988
DOWNLOAD EBOOK →This book brings together the work of scholars from England, France, Germany, Sweden, and the United States to examine the ways in which industrialized nations have used and are developing tax laws to help alleviate environmental problems. For each country, the contributors offer a thorough review of existing and proposed initiatives and an in-depth evaluation of their effectiveness. They also discuss the theoretical framework behind environmental tax initiatives, explain alternative systems to taxation, reveal problems in dealing with environmental concerns that are common to all of the countries studied, and suggest ways to more efficiently coordinate tax and environmental policies. Based on their research, the contributors conclude that the general tax systems of the United States and other countries unintentionally conflict with environmental policies and that no country has yet been able to adequately control automobile pollution, although some have had varying degrees of success in other areas. The volume begins with an introduction that presents a nontechnical discussion of the current economic thinking on environmental taxes and alternatives such as direct government regulation and granting polluters limited or tradable rights to pollute. The following chapters discuss each country in turn. Each chapter first examines the institutional framework of the country--central versus regional government, how legislation is enacted and executed, the distribution of authority over environmental matters, and important environmental policy goals. Next, the compatability of the tax system with environmental goals is analyzed. Finally, there is a thorough treatment of that country's environmental tax initiatives, including an in-depth assessment of their relative success or failure. Policymakers, lobbyists, economists, and attorneys will find Taxation for Environmental Protection enlightening reading.
Behavioral and Distributional Effects of Environmental Policy
Author: Carlo Carraro
Publisher: University of Chicago Press
Published: 2009-02-15
Total Pages: 371
ISBN-13: 0226094804
DOWNLOAD EBOOK →Most people would agree that it makes sense to tax a company that pollutes in a way that directly reflects the amount of environmental and social damage it has done. Yet in practice, such taxes are fraught with difficulty and have far-reaching implications. A company facing a new tax may lay off workers, for example, exacerbating an unemployment problem. This volume focuses on such external issues and examines in detail the trade-offs involved in designing policies to deal with environmental problems. Reflecting the broad nature of the subject, the contributors include leading economists in the areas of public finance, industrial organization, and trade theory, as well as environmental economists. Integrating both theoretical and empirical methods, they examine environmental policy design as it relates to location decisions, compliance costs, administrative costs, effects on research and development, and international factor movements. Shedding light on an extraordinarily complex and important topic, this collection will be of interest to all those involved in designing effective environmental policy.
Environmental Taxes and Green Tax Reform
Author: Organisation for Economic Co-operation and Development. Environment Policy Committee
Publisher:
Published: 1997
Total Pages: 70
ISBN-13:
DOWNLOAD EBOOK →Most OECD countries have introduced various ecotaxes, but only a few are implementing comprehensive green tax reforms. This report reviews the 1997 situation and the lessons which can be drawn e.g. as to the competitiveness, social equity and employment implications of green taxes.
Trade and the Environment in General Equilibrium: Evidence from Developing Economies
Author: John Beghin
Publisher: Springer Science & Business Media
Published: 2005-11-28
Total Pages: 288
ISBN-13: 030647672X
DOWNLOAD EBOOK →This book was initiated while the three major authors were at the Development Centre of Organisation for Economic Cooperation and Development (OECD) in Paris, working on its program on economic growth, trade, and sustainability. We wish to thank the OECD Development Centre for its support. The book was completed during summer 2001 at the Center for Agricultural and Rural Development (CARD) at Iowa State University. We appreciate the resources and financial support CARD provided for publication of this work. Sandra Clarke provided technical editing of the manuscripts and oversaw the indexing of the book; Becky Olson prepared the camera-ready copy of the final manuscript. We thank them for their instrumental help in these last steps. Part of the work presented in this volume previously appeared in some form in journals. The analysis of Chile presented in Chapter 6 appeared as “Growth, Trade, Pollution and Natural-Resource Use in Chile. Evidence from an Economywide Model,” Agricultural Economics 19(1998): 87-97; and as “Trade Integration, Environmental Degradation, and Public Health in Chile: Assessing the Linkages,” Environment and Development Economics, in press. The work on Costa Rica and Indonesia summarised in Chapter 10 appeared as “Is There a Trade-off Between Trade Liberalisation and Pollution Abatement in Costa Rica? A Computable General Equilibrium Assessment,” Journal of Policy Modeling 20(1): 11-31; and as “The Environment and Welfare Implications of Trade and Tax Policy,” Journal of Development Economics 52(1997): 65-82.
