Una reflexión sobre diferentes opciones de política fiscal en materia ambiental en una Unión Europea post-pandemia

Abstract

This article explores both the positive and the negative perspectives of environmental taxation in a post-pandemic European Union, where the generation of new revenue will be necessary to cope with the socio-economic demands resulting from the health crisis. On the one hand, tax incentives may stimulate environment-friendly consumptions and investments, but the principles of the tax system should be considered when implementing them. On the other hand, the establishment of tax-based own resources for the EU budget, such as a carbon border adjustment and a levy on non-recycled plastics, may contribute to obtain revenues that allow to reduce governments deficit while environmental-related objectives are attained. For such purpose, the author comments different design issues and also refers to the constraints for their establishment.