Fiscal Instruments for Conservation

3.   Resources

3.1 Websites

The IISD Compendium of instruments: http://www.iisd.org/susprod/browse.asp

The IUCN Biodiversity Economics Library: http://biodiversityeconomics.org/finance

The OECD / EU database on environmentally related taxes: http://www1.oecd.org/env/policies/taxes/index.htm

3.2 Suggested Readings

• Bayon, Ricardo, 1999.  Financing Biodiversity Conservation, Inter-American Bank.

• Costa, P.  M., Salmi, J., Simula, M.  and Wilson, C.  1999.  Financial Mechanisms for Sustainable Forestry.  UNDP().

• Emerton, Lucy.  2000.  Using Incentives for Biodiversity Conservation.

• Haltia, O.  and Keipi, K.  1997.  Financing Forest Investments in Latin America: The Issue of Incentives.  Inter-American Development Bank.

• IUCN.  2001.  Guidelines for Financing Protected Areas in East Asia, Gland, Switzerland. 

• Kahn, J.  R.  2001.  The Development of Markets and Economic Incentives for Sustainable Forestry: Application to the Brazilian Amazon.  Washington and Lee University. 

• Loureiro, W.  and de Moura, R.  P.  R.  1996.  Ecological ICMS (Tax over Circulation of Goods and Services): A Successful Experience in Brazil..

• McNeely, Jeffrey.  1997.  “Achieving Financial Sustainability in Biodiversity Conservation Programs” in IDB, Investing in Biodiversity Conservation, Proceedings of a Workshop, Washington DC, September 1997, No.  ENV-111

• OECD.  2001.  Environmentally Related Taxes in OECD Countries: Issues and Strategies.

• Phillips, A.  2000.  Financing Protected Areas: Guidelines for Protected Area Managers.  IUCN.  Switzerland.  .  .  See General Reference section

•  Rubec, C.  1999.  Using the Income Tax Act of Canada to Promote Biodiversity and Sensitive Lands Conservation.  OECD.

• Sas-Rolfes, M.  1996.  The Use of Auctions as an Incentive Measure for Wildlife Conservation.

• Schelske, O.  1998.  Financial Innovations for Biodiversity: The Swiss Experience.  University of Zurich 

• Spergel Barry  2001.  Raising Revenues for Protected Areas, A Menu of Options, World Wildlife Fund, Washington DC, USA. 

• Vorhies, F.  1997.  Background Note on Incentive Measures for Biological Diversity.  IUCN

Table of Contents

Overview

1.   Understanding Fiscal Instruments for Conservation

1.1 Overview

1.2  Key Actors and Motivations

1.3  Types of Fiscal Instruments

1.4  Step-by-Step Methodology

1.5  Success Factors

2.   A Selection of Case Studies

2.1  Instruments for Raising Revenue

2.2  Instruments for Changing Behavior

3.   Resources