Environmental taxation involves the use of taxation to encourage environmentally positive behaviours. Its main objective is the application of the “polluter pays” principle, with the aim of reducing pollution and promoting sustainability.
This is achieved through the creation of new environmental taxes or by integrating environmental criteria into existing ones, and can take place at different levels: supranational, national, regional, or local (e.g., projects to introduce environmental criteria into fiscal ordinances).
We have carried out environmental taxation projects across all these levels and around different types of instruments (taxes, fees, charges, etc.), either to penalize activities with negative environmental impacts or to reward more sustainable practices.
Beyond the design of instruments and ex‑ante evaluation, we also perform ex‑post assessments of the outcomes achieved by environmental fiscal reforms.
Additionally, we develop projects involving other economic instruments of environmental policy, such as extended producer responsibility, deposit‑refund systems, the reform of environmentally harmful subsidies, payments for ecosystem services, host fees, and others.
