Presentation template - WWF South Africa

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Tax Design Considerations• Actual measuredemissions– Can be precisely targeted –as emissions rise, polluterstax liability rises.– Administrativelychallenging: a largenumber of emissionsources need to bemonitored and measured.– Requires technologicalcapacity, systems andhuman resources tomeasure and monitor• Upstream Taxes– Close correlation betweenenergy source carbon contentand eventual levels of emissions.– Upstream – involves fewertaxpayers. Lower administrativecosts if carbon tax is leviedupstream on producers ratherthan downstream on fuel users.– Piggyback on existing taxsystems.– Upstream tax systems should becombined with a crediting systemto encourage development andadoption of carbon capture andstorage technologies.12
International Climate Change Financing• As part of the UNFCCC negotiation process climate finance is raised inthe context of : “catalysing efforts in developing countries to strengthenclimate resilience, curb greenhouse gas emissions and supportsustainable development (UN SG High-Level Advisory Group)” .• The Advisory Group has grouped potential funding sources into fourgroups:- public sources for grants and highly concessional loans(generated from taxes, including a carbon tax)- development bank-type instruments- carbon markets- private capital13
Page 5 and 6: Policy synergy and the context for
Page 7 and 8: Approach to Intervention• Educati
Page 9 and 10: Carbon Pricing (1)• The use of ma
Page 11: Carbon Tax: Design Considerations1.
Page 15 and 16: International Context for Climate F
Page 17 and 18: Multilateral - Climate Change Funds
Page 19 and 20: Objectives of key funds: Climate In
Page 21: Conclusion• Education, Education,

Presentation template - WWF South Africa

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