The role of fiscal instruments in environmental policy
Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change problem. This paper takes a policy-making perspective and provides an overview of key issues on the role of fiscal instruments in energy and environmental policies. It describes fiscal instruments as cost-effective means to promote environmental goals and highlights in which cases taxes and other types of fiscal instruments can usefully complement each other to achieve environmental target.
|Date of creation:||Jun 2009|
|Date of revision:|
|Publication status:||Published in Soares, J. Milne, H. Ashiabor, L. Kreiser and K. Deketelaere (eds), 2010, Critical Issues in Environmental Taxation, Vol. VIII, chapter 1, Oxford University Press, pp. 3-20.|
|Contact details of provider:|| Web page: http://ec.europa.eu/taxation_customs/index_en.htm|
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