The Brazilian ‘Ecological-Icms’: A Pes Scheme Based on Distribution of Tax Revenue

Bassani, Matheus Linck

doi:10.17768/pbl.a3.n3-4.p421

Cited by 3 publications

(4 citation statements)

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“…In combination with the ICMS this meant that some municipalities were losing out since land restrictions were limiting their ability to generate value-added-tax, thereby reducing their allocation of ICMS funds. In 1991 the state of Paraná introduced the ICMS Ecologica, an additional criterion for the allocation of funds from the ICMS which meant that 5% of the state's ICMS revenue would be distributed to areas with protected land or public water supply (Bassani, 2015). It was hoped that the new criterion would compensate counties subject to land use restrictions which could incentivise counties to set more land aside for protection, or improve the management of existing protected areas (Grieg-Gran, 2000).…”

Section: Case Study -Rainforestsmentioning

confidence: 99%

“…ICMS Ecologica has now been adopted in varying forms across 15 of the 26 Brazilian states to provide a positive incentive by rewarding municipalities who promote biodiversity conservation and sustainable land use (Bassani, 2015). From a justice standpoint, successful implementation has occurred when the costs of holding protected land were well recognised, such that payments to the municipalities equated with the opportunity cost when such units were created satisfactorily.…”

Section: Case Study -Rainforestsmentioning

confidence: 99%

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Biodiversity & justice

Bharadwa,

Jones,

Fifield

et al. 2022

Br. Actuar. J.

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This paper highlights how actuarial thinking could contribute to the development of a justice perspective relating to biodiversity risks and also the implications for actuarial work. The impact of biodiversity loss as well as the use of ecosystem services is not equally distributed across society (both intra and inter generationally). The Biodiversity and Natural Capital Risk Working Party has been setup to proactively take forward a series of activities including think pieces, webinars and external engagement on these risks.

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Section: Case Study -Rainforestsmentioning

confidence: 99%

Section: Case Study -Rainforestsmentioning

confidence: 99%

Biodiversity & justice

Bharadwa,

Jones,

Fifield

et al. 2022

Br. Actuar. J.

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“…Xue Xu analyzed the improvement effect of ET law on urban air pollution through the study of urban air quality [9]. Bassani studied the challenges faced by the ET system between environmental protection and economic compensation [10]. In contrast to existing global-scale studies focusing on semifinished HWP, Zhang has developed a methodology to link global HWP production and end-use by using the Eora multiregional input-output table [11].…”

Section: Literature Reviewmentioning

confidence: 99%

Analysis of the Role of Promoting Sustainable Green Growth through Government Agencies in a Legal Context

Wang

2022

Journal of Environmental and Public Health

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The rapid development of the global economy has also caused the deterioration of the natural environment. The traditional economic growth method can no longer meet the development requirements of the times for the environment. The realization of sustainable and green development of human society has become the consensus of the whole society. To improve the degree of the greening of the economy, it is necessary to coordinate the management of various departments and to integrate the concept of environment and resources into economic growth. It is an important way for government departments to formulate corresponding sustainable green growth policies by relying on laws to achieve the strategic goals of sustainable green growth. In order to explore the role of government agencies in sustainable green growth through the enactment of relevant laws, this article takes China as the study of the environment. From the perspective of environmental protection tax law, through the establishment of the relationship model between ET and economic variables and ET and environmental indicators, using vector autoregression and system dynamics simulation analysis methods, the effect of ET on the environment and economy is studied. In the analysis of the impact on the environment, the impact of the auxiliary policy of ET on sustainable green growth is discussed. The experimental results show that the impact of environmental tax (ET) on GDP is more obvious. The simulation results show that when the proportion of technology investment is 35%, the promotion effect of sustainable green growth is the best. That is to say, the formulation of relevant laws and policies by government agencies has a certain role in promoting sustainable green growth.

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“…In Portugal and France, the indicator was intended as a compensation for opportunity costs and spillover benefits (Schröter-Schlaack et al 2014). Additionally, subnational entities in Brazil also have to fulfil some legal criteria in order to receive their fund allocations (Bassani 2015).…”

Section: Desk Review: Insights From Previous Experiencementioning

confidence: 99%

Achieving the climate goal with intergovernmental transfers to the forestry sector: insights from the Indian experience

Dasgupta

Srikanth

2021

Climatic Change

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Forests play an important role in both mitigation and adaptation to climate change. India is amongst a select group of countries that have experimented with intergovernmental fiscal transfers to support forest conservation. Well-designed transfers have important implications for the achievement of national and international commitments for forest conservation, the well-being of communities and climate mitigation. A substantial amount, USD 51 billion was allocated for devolution from the Union (Government of India) to the subnational (state) governments against the forest cover criteria for the period 2015-2019. Evidence indicates that this substantial devolution did not guarantee fund flows to the forestry sector nor result in an appreciable increase in conservation outcomes in states that benefited the most from the transfers. We conduct an in-depth empirical analysis which demonstrates that the design of the transfer is crucial in determining outcomes. Findings indicate that conservation and afforestation outcomes are likely to be better when the ecological values, the bulk of which are carbon values, are incorporated upfront in financial allocation decisions. Indirectly incentivizing subnational entities by compensating them for maintaining land under forests is a much weaker approach that may not lead to the desired outcomes. Our findings are relevant since the next phase of allocation through fiscal transfers is under active consideration. Ensuring design compatibility in financial transfers complements and links up well with international goals to achieve climate mitigation through REDD+, as well as domestic priorities for achieving the SDGs.

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The Brazilian ‘Ecological-Icms’: A Pes Scheme Based on Distribution of Tax Revenue

Cited by 3 publications

References 1 publication

Biodiversity & justice

Biodiversity & justice

Analysis of the Role of Promoting Sustainable Green Growth through Government Agencies in a Legal Context

Achieving the climate goal with intergovernmental transfers to the forestry sector: insights from the Indian experience

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