This chapter describes and analyses the effectiveness of the tax on landfill and incineration of municipal solid waste in Catalonia (Spain). Although four other Spanish autonomous regions apply taxes on landfill and incineration of waste (Madrid, Andalusia, Murcia and Cantabria), they affect radioactive, industrial or construction and demolition waste. The tax in Catalonia is unique in Spain as it affects municipal solid waste. In addition, this tax stands out within the OECD (OECD/EEA, n.d.) as it allows the channelling back of the revenue to taxpayers according to their waste performance. In theory, the main objective of environmental taxes is to stimulate positive environmental behaviours (Baumol and Oates, 1988). Thus, in the case of taxes on landfill or incineration of waste, the main goal is to influence waste authorities to decrease the use of these waste treatments compared to more environmentally friendly options. However, the use of the revenues raised by environmental taxes is also relevant, which in the case of taxes on waste can potentially be allocated to finance activities that encourage prevention, recycling or recovery of waste.


Ignasi Puig | Marta Jofra




Critical Issues in Environmental Taxation

bibligraphical reference

Puig Ventosa, I., González, A.C., Jofra Sora, M. (2012) “Landfill and waste incineration taxes in Catalonia, Spain”, dins de: Kreiser, L., Yábar, A., Herrera, P., Milne, J. E., Aishabor, H. (Eds.) Green Taxation and Environmental Sustainabiliy. Critical Issues in Environmental Taxation, Volume XII: 244-257.