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Environmental taxation in Italian fiscal federalism
Journal Title: ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT 
Author/s: Caterina Verrigni 
Year:  2013 Issue: Language: English 
Pages:  17 Pg. 43-59 FullText PDF:  326 KB
DOI:  10.3280/EFE2013-002004
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In order to achieve environmental objectives, which have become more and more integrated on an international, EU and national basis, member countries have implemented fiscal mechanisms that orient tax professionals to behaviors more compatible with the environment in relation to different levels of government. In accordance with the principles contained in the Law for the implementation of Italian fiscal federalism (Law 5.5.2009, n. 42), various Regions, in accordance with levels of environmental protection set by the government throughout the country, could set a path for the establishment of regional laws on tax matters related to local authorities in their territory. This would give them some independence to achieve their objectives.
Keywords: Taxes ‘for environmental purposes’ vs taxes with ‘indirect environmental function, Ability to pay, ‘Who pollutes pays’ principle, Constitutional analysis
Jel Code: K32

Caterina Verrigni, in "ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT" 2/2013, pp. 43-59, DOI:10.3280/EFE2013-002004

   

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