This report highlights lessons regarding impacts, costs and acceptance from the implementation of environmental tax reform (ETR) in industrialised countries that are most transferable to the developing country context. The report draws together the experience of the authors in selected...

This chapter examines three areas where multilateral cooperation is necessary: climate change, international corporate taxation, and sustainable development. Progress in addressing challenges in all these three areas through global cooperation is crucial. We need to find effective ways to limit...

The negotiations for a global climate agreement recognize that substantial and additional funds need to be generated for assisting adaptation in developing countries. Currently, the 2% adaptation levy (AL) on the clean development mechanism (CDM) is intended to serve this purpose under the Kyoto...