RESCUE Project

01 Jun 2016
01 Jan 2018

Restauration of Ecosystem Services and Adaptation to Climate Change.

The RESCUE research project, directed by Samuel Gorohouna (LARJE, UNC), began in June 2016. It aims to contribute to increasing the resilience of Oceanian island states and territories (Fiji, New Caledonia, French Polynesia and Vanuatu) in the face of global changes through the implementation of integrated coastal zone management (ICZM). RESCUE is funded mainly by the AFD (Agence Française de Développement – French Development Agency) and the FFEM (Fonds Français pour l’Environnement Mondial – French facility for Global Environment), and its contracting authority is the South Pacific Community (SPC).

In New Caledonia, both the North Province and the South Province, in agreement with the government, have expressed a wish for activities to be operationalised, particularly in respect of taxation. These activities are part of an international agenda of reflection and action aimed at making taxation and public subsidies greener. This is reflected most notably in the Aichi no. 3 target adopted during the 10th meeting of the Conference of the Parties at the Convention on Biological Diversity (Nagoya, 2010). At national level, by adding an environmental component to the social and economic analysis, this activity contributes to a rationalisation of New Caledonia’s tax system and to the continuity of the Lieb relations and the reform efforts currently underway.


  1. Identify the principal negative environmental effects of taxation and public subsidies in New Caledonia.
  2. Formulate concrete proposals for action with the aim of initiating changes in fiscal policies and allocating public subsidies at national level and, if necessary, also at province and commune levels.
  3. Evaluate the potential environmental, budgetary and socioeconomic impacts of the changes envisaged.


From 2016 to 2018