A climate of fairness: Environmental Taxation and Tax Justice in Developing Countries (VIDC)
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This report published by the Vienna Institute for International Dialogue and Cooperation (VIDC) and authored by Jacqueline Cottrell and Tatiana Falcão, explores the trade-offs and complementarities between environmental taxation and social equity. It analyses the role that environmental taxation has to play in obtaining tax justice and considers whether and to what extent environmental taxation can
contribute to more progressive and sustainable tax systems and more equitable societies
in developing countries. The report includes guidance on the international legal framework for environmental taxation and examines a number of best practice cases, including in China, Mexico, Morocco, and Vietnam. The report is available to download from the VIDC website.
Interviews with the authors on the Tax Justice Network’s December Taxcast, are available here.