000			01641nam a2200181Ia 4500
008			181130s2018 xx 000 0 und d
100			_aGayithri, K.
100			_aVerma, Rajat
245			_aEnvironmental fiscal instruments: _ba few international experiences
260			_c2018
300			_ap.333-368.
504			_dAug
520			_aThis article attempts to document the status of environmental fiscal instruments (EFIs) so as to explore relevant international experiences on ecotaxes in the context of India and to examine India�s specificities in these taxes within a wider perspective of other fiscal measures. Environmental levies across 15 countries were reviewed and the countries categorised are into two groups: Annex II and Non-Annex I. The revenues from levies imposed in the countries were also analysed. The most common form of taxes in Annex II countries in the form of energy taxes, followed by transport taxes. For India, energy and transport taxes could prove to be vital types of ecotaxes for addressing issues of climate change. Pollution taxes are difficult to levy for administrative reasons, but resource taxes are imperative because of severe environmental problems associated with mining and related activities. The revenue generated from environmental taxes and charges for all Annex II countries hovered between 2 and 4 per cent of their respective GDPs, except for Canada and the United States of America, whereas for Non-Annex I nations, this ranged only between 0 and 1 per cent. - Reproduced.
650			_aEnvironment
650			_aEnvironmental taxes
773			_aMargin
906			_aEnvironment
999			_c507001 _d507001