The Resource Environmental fiscal reform for poverty reduction

Environmental fiscal reform for poverty reduction

Label
Environmental fiscal reform for poverty reduction
Title
Environmental fiscal reform for poverty reduction
Creator
Subject
Language
eng
Summary
This 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. The objective is to provide insights and "good practice" on how development co-operation agencies can help developing countries take advantage of EFR approaches in both their development and poverty reduction strategies. Experience in many countries has shown that despite their potential fiscal, poverty reduction and environmental benefits, EFR measures are constrained by political and institutional factors. Overcoming these factors requires thorough analysis of the political context, followed by effective management of the reforms as an inclusive political process. Accordingly, following a review of the instruments of EFR and related technical issues, this paper focuses on the political economy and governance aspects of EFR. This includes an examination of the precondition for successful design and implementation, the various steps involved through the EFR Policy Cycle, the challenges faced at each stage, and the main stakeholders involved. The role of donors in supporting EFR processes is also outlined. Subsequently, these issues are reviewed in relation to sectors of particular relevance for developing countries: forestry, fisheries, fossil fuel, electricity, drinking water and industrial pollution control
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD/DAC Network on Development Co-operation and Environment (ENVIRONET)
Series statement
DAC guidelines and reference series
http://library.link/vocab/subjectName
  • environmental tax
  • tax reform
  • developing countries
Label
Environmental fiscal reform for poverty reduction
Instantiates
Publication
Extent
110 p.
Label
Environmental fiscal reform for poverty reduction
Publication
Extent
110 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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