Poverty Environment Partnership
Reports and Articles
Environmental fiscal reform (EFR) refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals. EFR can play an important role in pursuing the MDGs of ﾓhalving absolute povertyﾔ and of ﾓ reversing the loss of environmental resources by the year 2015ﾔ. This document outlines the key issues to be faced when designing environmental fiscal reform (EFR).
These cases describe how natural resource exploitation has contributed to economic growth in several developing countries. It is discussed how management changes have increased benefits from natural resource in terms of (i) increasing economic growth, (ii) distributing growth to the poor and (iii) sustaining growth and the environment. Challenges related to the specific case studies are also discussed.
This paper identifies two basic trajectories to a high-income democracy linked to the scale and deployment of rents. Low-rent countries tend to engender developmental political states that competitively diversify the economy and sustain rapid per capita GDP (PCGDP) growth, which strengthens three key sanctions against anti-social governance (political accountability, social capital and the rule of law) to achieve endogenous democratisation that is incremental. In contrast, rent-rich countries are likely to experience a slower and more erratic transition.