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The paper presents the rationale for an EU-wide tax on plastic, and discusses at what stage of the value chain it could be applied. Several alternatives are presented in relation to the legal nature and organisation of the proposed instrument, and its interaction with the EU policy framework and waste management regulations.

The impacts of the tax are discussed in terms of revenue, competitiveness, most affected plastics and positive environmental effects. Some recommendations are presented in relation to tax rates, and tax credits and exemptions.

autorship

Fundació ENT

date

2018

client

Zero Waste Europe