Temas Reading List: Economics and the Environment
Glave Tesino, Manuel. Coordinación de la políticas fiscales y ambientales en el Perú. ECLAC/CEPAL series Medio Ambiente y Desarrollo, No. 102. Spanish. 2005. 80pp.
This document was produced in part to help Peru’s National Environment Council (Conam) in its deliberations on creating new economic instruments to promote improvements in environmental management. The report examines the existing set of policies and coordination between tax authorities and agencies in charge of environmental management; some of the proposals tabled for the petroleum, industry, mining, forestry, fishing and agricultural sectors; and makes recommendations for prioritizing, coordinating and implementing a set of appropriate economic instruments.
Ruiz Benavides, Diana; Viña Vizcaíno, Geraldo; Barbosa Mariño, Juan David; Prada Lemus, Alvaro. Evaluación de la aplicación de los beneficios tributarios para la gestión e inversión ambiental en Colombia. ECLAC/CEPAL series Medio Ambiente y Desarrollo, No. 101. Spanish. 2005. 80pp.
This study examines the development of tax benefits (primarily VAT exclusions and income tax deductions) during the 1997-2003 period intended to promote environmental investment and management in Colombia, and what were its impacts. The idea was to examine what has worked and what has not, so as to fine-tune how tax breaks as used to promote environmental policy ends. As part of the study, a database on environment-linked tax benefits was created which will enable the Environment Ministry to track and update information on the tax benefits and their impacts.
Lizardo, Magdalena, y Guzmán, Rolando M. Coordinación de las políticas fiscales y ambientales en la República Dominicana. CEPAL series Medio Ambiente y Desarrollo, No. 100. Spanish. 2005. 84 pp.
This study attempts to identify opportunities to adjust the DR’s tax policies to improve environmental management.
Jatobá B. dos Santos, Jorge. A coordenação entre as políticas fiscal e ambiental no Brasil: a perspectiva dos governos estaduais. ECLAC/CEPAL series Medio Ambiente y Desarrollo, No. 92. Portuguese. 2004. 61pp.
This study examines one of the extra complexities facing coordination between fiscal and environmental policymakers in Brazil: the role of the states. How state governments do or do not coordinate and interact among themselves and with municipal governments significantly affects environmental management in Brazil.
Moreno Arellano, Graciela, Mendoza Sánchez, Paola, & Ávila Forcada, Sara, eds. Impuestos ambientales: Lecciones en países de la OCDE y experiencias en México. Spanish. 2002. 81pp.
This book from Mexico’s National Ecology Institute (INE) is the outgrowth of an INE/OECD seminar on economic instruments held in Mexico. It discusses (1) the OECD experience in design and use of environment-linked fiscal instruments, and the lessons learned therefrom; (2) the design of environment-linked fiscal instruments in Mexico; (3) proposals discussed and approved by the Mexican Congress in 2001; (4) what Mexico can learn from deposit-return schemes used in the OECD.
Huber, Richard M., Ruitenbeek, Jack, and Seroa da Motta, Ronaldo. Market Based Instruments for Environmental Policymaking In Latin America and The Caribbean: Lessons From Eleven Countries. World Bank Discussion Paper No. 381. English. 1998. 93pp.
Although a bit dated, this excellent examination of market-based instruments (MBIs) in 11 LAC nations (Barbados, Bolivia, Brazil, Chile, Colombia, Ecuador, Jamaica, Mexico, Peru, Trinidad & Tobago, Venezuela) found that LAC already had quite a few MBIs (far more than previously supposed) as of 1998, many adapted to local conditions. The report also identifies problems these MBIs faced in their implementation, and the lessons this holds for LAC policymakers considering the use of MBIs in furthering environmental protection.
Tags: agriculture, Banco Mundial, Barbados, beneficios tributarios, Bolivia, Brasil, Brazil, CEPAL, Chile, Colombia, Conam, deposit-return, depósito-reembolso, Dominican Republic, ECLAC, eco-taxes, economic instruments, Ecuador, environment, environmental policy, extractive sectors, fiscal instruments, fishing, forestry, impuestos ambientales, income tax deductions, industry, INE, inversión ambiental, Jamaica, market-based instruments, medio ambiente, meio ambiente, mineração, minería, OCDE, OECD, Peru, petroleum, política ambiental, políticas fiscales, República Dominicana, state governments, Trinidad and Tobago, VAT exclusion, Venezuela, World Bank
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