This book reviews taxing choices to protect the local and global environment and preserve and sustain natural resources. Alternative economic instruments such as carbon taxes and tradable permits to combat global climate change are also examined. Strategies and practices for the managing and sharing of revenues from natural resources are highlighted. Also, roles of various orders of government in managing, taxing, and sharing natural resources in selected countries are documented to highlight the impact of such division of responsibilities in preserving natural resources and the environment. The susceptibility of resource revenue dependent economies to corruption and malfeasance, and the Dutch disease, is also highlighted. This book could serve as a supplementary reference book for graduate and undergraduate courses and as a sourcebook for journalists, researchers, policymakers, and government practitioners.
Tabella dei contenuti
Part I. Introduction and Overview.- 1. Overview.- Part II. The Taxation of Natural Resources and the Environment, Revenue Sharing and Revenue Fund Management.- 2. The Taxation of Natural Resources: Principles and Policy Issues.- 3. Green Taxes and Policies for Environmental Protection.- 4. Revenue Sharing from Natural Resources: Principles and Practices.- 5. Non-renewable Resource Revenue Funds: Critical Issues in Design and Management.- Part III. Environmental Federalism.- 6. Green Federalism: Principles and Practice in Mature Federations and the European Union.- 7. Environmental Federalism in Brazil.- Part IV. Combating Global Climate Change.- 8. Carbon Tax as a Tool for Tax Reform and Protecting Local and Global Environments.- 9. Worldwide Energy Subsidies and the impact of their removal on economic welfare and global climate change.- Part V. Combating Corruption.- 10. Combating Corruption in the Oil and Gas Sector.
Circa l’autore
Anwar Shah is a Non-Resident Senior Fellow at the Brookings Institution (Washington, D.C., USA) and Advisor at the World Bank and OECD. He has previously served the Asian Development Bank, Canadian Ministry of Finance, the Government of Alberta, and the UN Intergovernmental Panel on Climate Change.