"Transnational corporations are one of the most important actors in the global economy, occupying a more powerful position than ever before. In their persistent battle to maximize profits, they have increasingly turned to the developing world, a world that holds many attractions for them. But...

This DAC Reference Paper outlines key issues faced when designing Environmental Fiscal Reform (EFR). EFR refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals. The objective is to provide insights and “good practice” on how...