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来源类型 | Studies |
规范类型 | 报告 |
ISBN | 978-3-96021-017-7 |
Environmental tax reform in developing, emerging and transition economies | |
Cottrell, Jacqueline; Kai Schlegelmilch; Matthias Runkel; Alexander Mahler | |
发表日期 | 2016 |
出版年 | 2016 |
概述 | This report highlights lessons on impacts, costs and acceptance learned from environmental tax reforms in industrialised countries, focusing on those most transferable to developing countries, and illustrated with the authors’ practical advisory experience in selected developing countries. |
摘要 | This report highlights lessons regarding impacts, costs and acceptance from the implementation of environmental tax reform (ETR) in industrialised countries that are most transferable to the developing country context. The report draws together the experience of the authors in selected developing countries in connection with these lessons learned and relates them to the more general developing country context. At the centre of the report are lessons learned relating to ETR design, taking into account trade-offs that policymakers in developing countries may have to consider between environmental effectiveness, fiscal objectives, private investment, social equity issues, and political considerations to ensure that ETR measures are politically feasible and sustainable. |
URL | https://www.die-gdi.de/en/studies/article/environmental-tax-reform-in-developing-emerging-and-transition-economies/ |
来源智库 | German Development Institute (Germany) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/500134 |
推荐引用方式 GB/T 7714 | Cottrell, Jacqueline,Kai Schlegelmilch,Matthias Runkel,et al. Environmental tax reform in developing, emerging and transition economies. 2016. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
csm_Study_93_ef6f61e(2KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | ![]() 浏览 | ||
Study_93.pdf(718KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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