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A Framework for Analysing Ecological Fiscal Transfers: Case Studies from the Brazilian Atlantic Forest

Published online by Cambridge University Press:  01 March 2021

Gracie Verde Selva Open the ORCID record for Gracie Verde Selva [Opens in a new window] ,
Natasha Pauli ,
Julian Clifton  and
Milena Kiatkoski Kim
Gracie Verde Selva*
Affiliation:
School of Agriculture and Environment, University of Western Australia, Perth Department of Geography and Planning, School of Social Sciences, University of Western Australia, Perth
Natasha Pauli
Affiliation:
School of Agriculture and Environment, University of Western Australia, Perth Department of Geography and Planning, School of Social Sciences, University of Western Australia, Perth
Julian Clifton
Affiliation:
Department of Geography and Planning, School of Social Sciences, University of Western Australia, Perth
Milena Kiatkoski Kim
Affiliation:
School of Agriculture and Environment, University of Western Australia, Perth
*
*Corresponding author. E-mail: gracieselva@gmail.com
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Abstract

This article proposes a framework for evaluating the development and evolution of economic instruments for environmental conservation through the examination of their design and the interactional and structural aspects of their implementation. The framework is applied to comparatively describe the historical evolution of the world's longest-running ecological fiscal transfer (EFT) scheme in two Brazilian sites. Results show that while legislative aspects of programme design, such as linkages and flexibility, are crucial for performance, interactional and structural characteristics during implementation, such as capacity, knowledge-sharing and transparency, can be determining factors in how the programme functions at the municipal level. Policy recommendations are provided for the development of this type of programme elsewhere. Results contribute towards the conceptual understanding of EFTs, an under-utilised mechanism with great potential for a role in conservation policy mixes.

Spanish abstract

Spanish abstract

Este artículo propone un marco para evaluar el desarrollo y evolución de instrumentos económicos para la conservación medioambiental a través del examen de sus diseños y aspectos interactivos y estructurales para su implementación. El marco es aplicado para describir comparativamente la evolución histórica del mayor esquema mundial de transferencia fiscal ecológica en dos sitios brasileños. Los resultados muestran que mientras los aspectos legislativos del diseño del programa, como vínculos y flexibilidad, son cruciales para su desempeño, las características interactivas y estructurales durante la implementación, tal como capacidad, difusión del conocimiento y transparencia, pueden ser factores determinantes sobre el funcionamiento del programa a nivel municipal. Se ofrecen algunas recomendaciones sobre tales políticas para el desarrollo de este tipo de programas en otras partes. Los resultados contribuyen al entendimiento conceptual de las transferencias fiscales ecológicas, un mecanismo subutilizado con gran potencial para jugar un papel en la cartera de las políticas para la conservación.

Portuguese abstract

Portuguese abstract

Este artigo propõe uma enquadramento para examinar o desenvolvimento e a evolução de instrumentos econômicos, em particular políticas de transferências fiscais ecológicas, para a conservação do meio ambiente através da análise da concepção dessas políticas e de aspectos interacionais e estruturais de implementação. O enquadramento é mobilizado para descrever comparativamente a evolução histórica do esquema de transferência fiscal ecológica de mais longa duração no mundo, em duas localidades no Brasil. Os resultados demonstram que enquanto aspectos legislativos de concepção de programa, tais como conexões e flexibilidade, são essenciais para performance, outras características estruturais e interativas da implementação, tais como capacidade, compartilhamento de conhecimentos e transparência, podem ser fatores determinantes para o funcionamento do programa em nível municipal. O artigo também discute recomendações para o desenvolvimento deste tipo de programa em outras regiões. Os resultados contribuem para a conceitualização das transferências fiscais ecológicas, um mecanismo com grande potencial para exercer um papel central nas políticas de preservação.

Keywords

ecological fiscal transfer (EFT)ecological ICMS (value-added tax)Brazilpolicy evaluationconservationeconomic instruments for conservationtransferencia fiscal ecológicaICMS (impuesto al valor agregado) ecológicoBrasilevaluación de políticasconservacióninstrumentos económicos para la conservacióntransferência fiscal ecológicaICMS (imposto sobre a circulação de mercadorias e serviços) ecológicoBrasilanálise de políticaspreservaçãoinstrumentos econômicos de preservação
Type
Research Article
Information
Journal of Latin American Studies , Volume 53 , Issue 2 , May 2021 , pp. 269 - 296
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Copyright
Copyright © The Author(s), 2021. Published by Cambridge University Press

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