世界银行-实现财政和环境可持续性的双重红利政策：巴西公共财政回顾（英）

1Double DiviDenD: Policies to achieve fiscal anD environmental sustainabilityPolicies to achieve fiscal and environmental sustainabilitya Public finance review for brazilFreepikPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedDouble DiviDenD: Policies to achieve fiscal anD environmental sustainability23Double DiviDenD: Policies to achieve fiscal anD environmental sustainabilityDouble DiviDenDPolicies to achieve fiscal and environmental sustainabilitya Public finance review for brazilFreepikDouble DiviDenD: Policies to achieve fiscal anD environmental sustainability4abbreviations 5executive summary 7acknowledgments 14introduction: 16Chapter 1: macro-fiscal overview and fiscal sustainability challenges 19Chapter 2: Policies to achieve brazil’s climate goals and commitments 43Chapter 3: using fiscal policy to reduce emissions in transport, agriculture, and land use 581. Taxing greenhouse gas emissions and other environmental externalities in fossil fuels 602. Fiscal policies in agriculture 753. Reform of the rural land tax 81Chapter 4: leveraging intergovernmental fiscal transfers to reduce GhG emissions in brazil 87bibliography 111annex 1: fiscal background 114annex 2: overview of tax expenditures in brazil 118annex 3: application of the omega model to brazil’s ecological transformation Plan 119annex 4: core features of the omeGa model 121annex 5: brazilian subsidies for fossil and renewable energy sources 123annex 6: total carbon price calculation 125annex 7: international experience with environmental fiscal transfers 126ConTenTs5Double DiviDenD: Policies to achieve fiscal anD environmental sustainabilityABC Low Carbon Agriculture PlanAnP national Agency of Petroleum, natural Gas, and BiofuelsAPP Permanent Preservation AreaART Architecture for ReDD+ TransactionsBCB Central Bank of BrazilBFT Brazilian Forest TransferBIoFIn Biodiversity Finance InitiativeBRL Brazilian RealCAFIR Rural Property RegistryCAMPA Compensatory Afforestation Fund Management and Planning AuthorityCAR Rural environmental CadasterCBI Climate Bond InitiativeCBs Contribution on Goods and servicesCCC Climate Change CommitteeCCC-F Climate Change Committee - FinanceCCDR Climate Change and Disaster RiskCCsL Climate Change and sustainable LandCDe energy Development AccountCDM Clean Development MechanismCIDe Contributions on Intervention in the economic DomainCMn national Monetary CouncilCnIR national Rural Property RegistryCo2 Carbon DioxideCo2e Carbon Dioxide equivalentCoFIns Contribution for the Financing of social securityConFAZ national Council for Financial PolicyConseFAZ national Council of Finance secretariesCoP Conference of the PartiesCoVID-19 Coronavirus Disease 2019CsLL social Contribution on net ProfitCTFs California Tropical Forest standardDCP_tf Direct Carbon Pricing per unit of fuelDIBRI Declare Incentives, Waivers, Benefits, and Tax ImmunitiesDID Difference-in-DifferencesDPI Direc