G2TT
来源类型Studies
规范类型报告
ISBN978-3-96021-017-7
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.

URLhttps://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.
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