Revista CEPAL Nº 146

Gastos tributarios para la sostenibilidad ambiental: experiencias internacionales de identificación y evaluación para mejorar su gobernanza

En este informe se analizan los gastos tributarios orientados a fomentar actividades y procesos de producción ambientalmente sostenibles. A partir de una base de datos con alcance mundial y un conjunto de experiencias internacionales específicas, se explora aquí la forma en que se están utilizando y evaluando actualmente esos instrumentos. Para ello, se presenta una metodología de identificación y clasificación de los gastos tributarios ambientales aplicados en diferentes partes del mundo. Además, se ofrece un análisis en profundidad de cuatro casos de país (Alemania, Indonesia, Irlanda y Sudá…

Tax expenditures for environmental sustainability: international experiences in their identification and evaluation to enhance their governance

This report analyses tax expenditures aimed at promoting environmentally sustainable production activities and processes. Drawing on a global-scope database and a set of specific international experiences, it explores how these instruments are currently being used and evaluated. To this end, it presents a methodology for identifying and classifying the environmental tax expenditures applied in different parts of the world. It also provides an in-depth analysis of four country cases (Germany, Indonesia, Ireland and South Africa), with an emphasis on how they are evaluated. The document also add…

Enhancing data for development: policy imperatives for tracking the implementation of the Antigua and Barbuda Agenda for Small Island Developing States in the Caribbean. Policy Brief

For small island developing States (SIDS), sustainable development is a delicate balance of pursuing economic growth, social development and environmental stewardship in the context of economic volatility, social challenges, climate change threats and global uncertainties while striving to build resilience. Recognized as a special case for development since the 1992 United Nations Conference on Environment and Development, SIDS remain highly vulnerable to external shocks due to their small economies, limited connectivity and reliance on external markets. Over the years, global frameworks such …

Strengthening the artificial intelligence readiness of the Caribbean. Policy Brief

Artificial intelligence (AI) systems, when applied well, could help in addressing key global challenges and advance the Sustainable Development Goals (SDGs). However, these potential benefits will not materialize automatically. The use of AI also carries significant risks, such as disruption to job markets and economies, loss of cultural diversity, new AI-enabled digital weapons that increase misinformation and surveillance, and threats to human rights and democracy. While AI systems could support the achievement of many of the SDGs , they could also impede the achievement of others and increa…

Transparencia y sostenibilidad ambiental y social en la minería del litio

Unleashing sustainable growth: financing green productive development policies in Latin America and the Caribbean

Financing the transition to a green economy in Latin America and the  Caribbean demands innovative approaches to address the region’s significant investment gap, estimated at 7%–11% of GDP annually by 2050. This publication focuses on the financial strategies underpinning green productive development policies, which make up a transformative and comprehensive framework that integrates economic goals with environmental sustainability. Key insights include strategies to reallocate subsidies, lower capital costs and foster private sector investment through blended finance and institutional capital…

Forum on Sustainable Development in Latin America and the Caribbean: An Example of Multilateralism in Action

The Forum of the Countries of Latin America and the Caribbean on Sustainable Development is an example of multilateralism in action and of the capacity to harmonize interests, pursue agreements and partnerships, and make progress on shared cooperation agendas, representatives of the region’s countries, of United Nations agencies and of regional, multilateral and civil-society organizations agreed today at the eighth meeting of this platform, which concluded on Friday, April 4 at ECLAC’s main headquarters in Santiago, Chile. Five years before the deadline for fulfilling the 2030 Agenda, these d…

Foro de Desarrollo Sostenible en América Latina y el Caribe: ejemplo de multilateralismo en acción

El Foro de los Países de América Latina y el Caribe sobre el Desarrollo Sostenible es ejemplo de multilateralismo en acción y de la capacidad de convenir voluntades, buscar acuerdos y alianzas, y avanzar en agendas comunes de cooperación, coincidieron hoy representantes de países de la región, de agencias de las Naciones Unidas y organismos regionales, multilaterales y de la sociedad civil presentes en la octava reunión de la plataforma, que finalizó este viernes 4 de abril en la sede principal de la CEPAL en Santiago de Chile. A cinco años de que se cumpla el plazo de la Agenda 2030, los…