Using tax incentives to conserve and enhance biodiversity in Europe

This report looks at ways in which tax incentives may help to promote conservation of biological and landscape diversity in Europe. It outlines how tax incentives relate to other conservation policy options (Part I) before describing existing measures in and beyond Europe that directly benefit landholders (Part II) or create an enabling climate for the conservation sector (Part III). Part IV provides some indicators for the design of tax measures. Part V sets out conclusions and provides draft elements for a future recommendation to Council of Europe Member States on the development of fiscal incentive policies to support measures for biodiversity protection.

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