Environmental Tax Reform in Asia and the Pacific

Environmental Tax Reform in Asia and the Pacific ESCAP is the regional development arm of the United Nations and serves as the main economic and social development centre for the United Nations in Asia and the Pacific. [...] Realising sustainable development is not only the purview of the SDGs and the Paris Agreement, but also an urgent and immediate task for many countries of the Asia and Pacific region as the negative effects of an unbalanced development are reflected in enormous economic and social costs of growth (see for example the case of China in World Bank 2007). [...] Chapter 3 looks at the rationale and background to taxation and other fiscal measures as instruments of environmental policy (sections 3.1 and 3.2) before taking a quick look at the most important lessons learned in OECD countries and the outlook for ETR in the OECD in the future (sections 3.3 and 3.4). [...] 2015) and thus on the environment is demonstrable and visible to the layperson: A quick glance at vehicle fleets in the USA and Europe highlights the influence of high fuel taxes on the fuel efficiency of the car fleet. [...] Nonetheless, the impact of the tax on behavioural change clearly depends on the share of the tax with regard to the end user price of the taxed good.