DAC Guidelines and Reference Series

ISSN :
1990-0988 (online)
ISSN :
1990-0996 (print)
DOI :
10.1787/19900988
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This series present internationally-agreed policy guidelines and suggestions from the OECD Development Assistance Committee.
Also available in: French
 
Environmental Fiscal Reform for Poverty Reduction

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Author(s):
OECD
Publication Date :
09 June 2005
Pages :
110
ISBN :
9789264008700 (PDF) ; 9789264008687 (print)
DOI :
10.1787/9789264008700-en

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This DAC Reference 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.

Following a review of the instruments of EFR and related technical issues, Environmental Fiscal Reform for Poverty Reduction 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.

Also available in: French

Table of Contents

Executive Summary
Busy Readers' Guide to this Publication
PART I. THE POLITICAL ECONOMY OF ENVIRONMENTAL FISCAL REFORM: OVERVIEW OF KEY ISSUES
Chapter 1. Environmental Fiscal Reform and Poverty Reduction
Chapter 2. The Instruments of EFR
Chapter 3. Designing Reforms: The Politics of Making Trade-Offs. From Policy Formulation to Actual Implementation
Chapter 4. Conclusions and Recommendations for Donors
PART II. ENVIRONMENTAL FISCAL REFORMS: POLITICAL CHALLENGES AND OPPORTUNITIES IN SLECTED SECTORS
Chapter 5. EFR for the Commercial Scale Forestry Sector
Chapter 6. EFR in the Commerical Fisheries Sector
Chapter 7. EFR in the Fossil Fuel Sector
Chapter 8. EFR in the Electricity Sector
Chapter 9. Drinking Water
Chapter 10. Fiscal Measures for Industrial Pollution Control
References