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Subcommittee on Environmental Taxation Issues

SUBCOMMITTEE ON ENVIRONMENTAL TAXATION

ESTABLISHED:  23rd Session - October 2021

MANDATE:

The Subcommittee is mandated to:

  • Produce practical guidelines on targeted, additional, and emerging issues in the area of carbon taxation, which are not covered or fully developed in the Handbook on Carbon Taxation for Developing Countries. These guidelines could initially be released as stand-alone materials, and later be assembled in a publishable format. Relevant issues might include: (i) the interactions of a carbon tax with other environmental and environmentally-related taxes, (ii) the role of a carbon tax in a broader fiscal reform, including the consideration of distributional effects; and (iii) in collaboration with the Extractive Taxation Subcommittee (if one is created), work on practical tax policies/measures/incentives with the potential to accompany countries’ efforts in transitioning from fossil fuel energy to renewable sources.
  • Pay particular attention to the needs and priorities of, and the barriers faced by, developing countries, and report on relevant cases of current country practices, policy considerations and administrative issues.
  • Work on any additional relevant environmental taxation issues as requested by the Committee. 

In undertaking its work, the Subcommittee may wish to consult broadly and engage with others active in the field. The Subcommittee shall report on its work at each session.

CO-COORDINATORS:

  • Muhammad Ashfaq AHMED (Committee Member)
  • Susanne ÅKERFELDT (Government Observer, Sweden)

 

PARTICIPANTS IN THE SUBCOMMITTEE:

  • Kurt Van DENDER (OECD)
  • Tatiana FALCAO (World Bank Group)
  • Armin Monostori-HARTMANN (Federal University of Rio DE Janeiro, Brazil
  • Dirk HEINE (World Bank Group)
  • Sharlin HEMRAJ (National Treasury, South Africa)
  • Sameera KHAN (ATAF)
  • Lena Hiort af Ornas LEIJON (Swedish Tax Agency)
  • Ezera MADZIVANYIKA (ATAF)
  • Christopher MORGAN (KPMG, UK)
  • Hira NAZIR (Federal Board of Revenue, Pakistan)
  • Egwuatu Ifeanyi OBIORA (Federal Inland Revenue Service, Nigeria)
  • Pande Putu OKA KUSUMAWARDANI (Committee Member)
  • Rodrigo PIZZARO (OECD)
  • Mandy RAMBHAROS (Environmental Defense Fund)
  • Jim ROBERTSON (International Tax and Investment Center)
  • Maria Amparo Grau RUIZ (Complutense University of Madrid, Spain and Northwestern University, Chicago, USA)
  • Aleksandr SMIRNOV (Commitee Member)
  • Abid Qaiyum SULERI (Sustainable Development Policy Institue, Pakistan)
  • Smarak SWAIN (Ministry of Finance, India)
  • Anna THEEUWES (Shell, the Netherlands)
  • Stefan WEISHAAR (Groningen University, The Netherlands)
  • Ingela WILLFORS (Committee Member)
  • Stefan WOLTERS (European Commission)
  • Yan XIONG (Committe Member)

FOCAL POINT:

Emily Muyaa - Chief, Capacity Development Unit, International Tax and Development Cooperation Branch, Financing for Sustainable Development Office