“Environmental Tax Reform in the States: A Framework for Assessment,” argues that a broad shift in the U.S. tax base is necessary to address environmental problems. The authors examine education reform, utility restructuring and climate change as drivers of tax reform, and barriers to environmentally motivated taxes at the state level. The report introduces models of broad shifts in the tax base, targeted environmental tax models, as well as a hybrid model that emphasizes environmental priorities.
The European Environment Agency draft report, Recent Developments in the Use of Environmental Taxes in the European Union,” covers recent developments in green taxes in Europe, noting that environmental taxes are increasing. Nine members currently levy waste disposal taxes, and by 2001, eight will apply carbon taxes. Overall, 95% of tax revenue comes from the energy and transport industries, but new tax bases – agricultural inputs, chemicals, aviation and tourism – are being explored.
The report points to a shift among EU members from “polluter pays” to “user pays,” evidenced in such taxes as on groundwater use to encourage increased efficiency. The authors discuss the effectiveness of environmental taxes at the member state level.
Another report, “Environment-Energy Taxation and Employment Creation” by the European Commission, looks at harmonized energy taxes in the European Union. It concludes that an EU-wide energy tax would create 120,000 jobs by 2010 (.4% of the EU workforce), mostly in energy-efficient technology. Carbon emissions would decrease by about 2 percent. The EU energy tax has been held up since 1997 because of Spain’s veto.
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