Expanding the global tax base: taxing to promote public goods – carbon taxes

Expanding the global tax base: taxing to promote public goods – carbon taxes

Carbon taxes can contribute to improve social welfare by reducing negative externalities associated with a polluted environment. This session will focus on how the design of carbon taxes could be coordinated regionally and globally, in order to reverse tax competition. Further the discussion will draw lessons for developing countries based on current worldwide trends in environmental tax policies.