The Privatisation of Biodiversity?
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The Privatisation of Biodiversity?

New Approaches to Conservation Law

Colin T. Reid and Walters Nsoh

Current regulatory approaches have not prevented the loss of biodiversity across the world. This book explores the scope to strengthen conservation by using different legal mechanisms such as biodiversity offsetting, payment for ecosystem services and conservation covenants, as well as tradable development rights and taxation. The authors discuss how such mechanisms introduce elements of a market approach as well as private sector initiative and resources. They show how examples already in operation serve to highlight the design challenges, legal, technical and ethical, that must be overcome if these mechanisms are to be effective and widely accepted.
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Chapter 6: Taxation

Colin T. Reid and Walters Nsoh


The details of the tax system will have impacts (often unintentional) on activities which affect biodiversity. Using the British system as an example, the ways in which different taxes and reliefs produce a range of incentives and disincentives for benefitting biodiversity are explored, together with the potential for these to be more consciously utilised. Further issues include the use of hypothecated taxes to benefit biodiversity and the need to consider measures affecting the distribution of tax revenues where conservation measures differentially affect different regions within a state by restricting the scope for developing the commercial activities on which revenue generation is based.

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