Reports

2023 Financing for Sustainable Development Report (UN)
The UN report warns of a lasting sustainable development divide as SDG financing needs are growing but development financing is not keeping pace. It calls on the international community to

Detox Development: Repurposing Environmentally Harmful Subsidies (WB)
A new World Bank report examines how subsidy reform can help safeguard the world’s foundational natural assets – clean air, land, and oceans. These assets are critical for human health

The Role of Environmental Tax Reform in Responding to the COVID-19 Crisis
This paper aims to show that environmental tax reforms may be the best option to mobilize revenues during fiscal consolidation while reducing distortions and environmental externalities by shifting the tax

Role of Ministries of Finance in driving and shaping the low-carbon transition
In January 2023, the Smith School and the Swedish Energy Agency are launching a major international report on the role of ministries of finance in driving and shaping the low-carbon transition. Ministries of Finance have

Taxation of Agricultural Land in Europe: A Comparative Approach
Considering the large area of agricultural land in the EU, taxation of agricultural land is a significant subject to EU states and has important effects on sectors like agriculture, urban

Debt-for-Climate Swaps: Analysis, Design, and Implementation (IMF)
In light of the links between climate vulnerability and fiscal risks, debt-for-climate swaps, which is a practice of reducing partial debt in exchange for engaging in climate-related investments, is proposed