The report “Taxation and Climate change” was commissioned by the Department of Environment and Housing of the Catalan Government, which aimed to identify possibilities for action in the area of taxation to contribute to prevention of climate change. It covered aspects such as taxation of greenhouse gases emissions, fossil fuels, electricity, vehicles, etc.
The study described the status of implementation of these instruments in other countries and regions, including a description of their legal framework and several case studies of instruments already in place elsewhere. The report details possible action regarding the reform of existing taxes in the fields of energy and transport, the possibility of creating new taxes, as well as the possible greening of taxes that affect other areas (VAT, companies, municipal taxes, etc.).
ENT environment & management
Departament de Medi Ambient i Habitatge