Environmental Tax Reform in Developing, Emerging and Transition Economies
- Jacqueline Cottrell, Kai Schlegelmilch, Matthias Runkel, Alexander Mahler
- Jan 2016
- German Development Institute (DIE)
- International
This report sets out to achieve two things. First, it highlights lessons regarding impacts, costs and acceptance learned from environmental tax reform (ETR) in industrialised countries in theory and in practice. In so doing, it focuses on those lessons which seem most transferable to the developing country context. Second, this report appraises the experiences of the authors in selected developing countries (Vietnam, Thailand, Mexico, Chile, China, and Mauritius) in connection with these lessons learned and relates these experiences to the more general developing country context (see Sections 3 and 4). At the centre of the report are trade-offs that policymakers in developing countries may have to consider between environmental effectiveness, fiscal objectives, private investment, social equity issues, and political economy considerations. The report goes on to make recommendations for policymakers in developing countries as reagrds the implementation of ETR.
