Tax expenditures for environmental sustainability: international experiences in their identification and evaluation to enhance their governance

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cepal.bibLevelDocumento Completo
cepal.callNumberLC/TS.2025/74
cepal.citationThis publication should be cited as: Redonda, A., Berg, S. and von Haldenwang, C. (2025). Tax expenditures for environmental sustainability: international experiences in their identification and evaluation to enhance their governance. Project Documents (LC/TS.2025/74). Economic Commission for Latin America and the Caribbean.
cepal.docTypeDocumentos de proyectos e investigación
cepal.jobNumberS2500463_en
cepal.projectProyecto "Transformación económica productiva, ecológica y socialmente justa en América Latina y el Caribe"
cepal.regionalOfficeSantiago
cepal.sdg17
cepal.topicEngPUBLIC INCOME AND EXPENDITURE
cepal.topicEngGOVERNANCE OF NATURAL RESOURCES
cepal.topicEngENVIRONMENT
cepal.topicEngPUBLIC POLICIES
cepal.topicEngSUSTAINABLE DEVELOPMENT
cepal.topicSpaINGRESOS Y GASTOS PÚBLICOS
cepal.topicSpaGOBERNANZA DE LOS RECURSOS NATURALES
cepal.topicSpaMEDIO AMBIENTE
cepal.topicSpaPOLÍTICAS PÚBLICAS
cepal.topicSpaDESARROLLO SOSTENIBLE
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorRedonda, Agustin
dc.contributor.authorBerg, Sofia
dc.contributor.authorVon Haldenwang, Christian
dc.contributor.institutionGerman Agency for International Cooperation
dc.coverage.spatialEngGERMANY
dc.coverage.spatialEngINDONESIA
dc.coverage.spatialEngIRELAND
dc.coverage.spatialEngSOUTH AFRICA
dc.coverage.spatialSpaALEMANIA
dc.coverage.spatialSpaINDONESIA
dc.coverage.spatialSpaIRLANDA
dc.coverage.spatialSpaSUDAFRICA
dc.date.accessioned2025-10-17T16:35:29Z
dc.date.available2025-10-29T16:35:29Z
dc.date.issued2025-10-29
dc.description.abstractThis report analyses tax expenditures aimed at promoting environmentally sustainable production activities and processes. Drawing on a global-scope database and a set of specific international experiences, it explores how these instruments are currently being used and evaluated. To this end, it presents a methodology for identifying and classifying the environmental tax expenditures applied in different parts of the world. It also provides an in-depth analysis of four country cases (Germany, Indonesia, Ireland and South Africa), with an emphasis on how they are evaluated. The document also addresses the main governance issues in environmental tax expenditures, in view of the costs and benefits attached to these public policy instruments; and it presents policy recommendations to enhance their effectiveness and legitimacy.
dc.description.tableOfContentsIntroduction .-- I. Environmental tax expenditures: data, methodologies and overview .-- II. International experiences in evaluating environmental tax expenditures .-- III. Governance issues and policy recommendations .-- IV. Conclusions.
dc.formatTexto
dc.format.extent47 pages
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/TS.2025/74
dc.identifier.urihttps://hdl.handle.net/11362/82550
dc.language.isoeng
dc.publisherECLAC
dc.publisher.placeSantiago
dc.relation.translationLanguagespa
dc.relation.translationRecordGastos tributarios para la sostenibilidad ambiental: experiencias internacionales de identificación y evaluación para mejorar su gobernanza
dc.relation.translationUrihttps://hdl.handle.net/11362/82549
dc.subject.unbisEngENVIRONMENT
dc.subject.unbisEngSUSTAINABLE DEVELOPMENT
dc.subject.unbisEngECONOMIC ASPECTS
dc.subject.unbisEngTAXATION
dc.subject.unbisEngPUBLIC EXPENDITURES
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngCASE STUDIES
dc.subject.unbisSpaMEDIO AMBIENTE
dc.subject.unbisSpaDESARROLLO SOSTENIBLE
dc.subject.unbisSpaASPECTOS ECONOMICOS
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaGASTOS PUBLICOS
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaESTUDIOS DE CASOS
dc.titleTax expenditures for environmental sustainability: international experiences in their identification and evaluation to enhance their governance
dc.type.coarlibro
dc.usergrouppubweb
dspace.entity.typePublication
relation.isAuthorOfPublication5022d8f0-ef17-43d2-b0a9-f054e450bd14
relation.isAuthorOfPublicationc26a926a-ae77-4f9e-a130-fbad972adfdc
relation.isAuthorOfPublication98bdcac2-5c9b-43f4-8a03-f808279b0f1d
relation.isAuthorOfPublication.latestForDiscovery5022d8f0-ef17-43d2-b0a9-f054e450bd14
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