63 policy makers, leading academics, businesses and civil society call for an innovative reform of the EU budget

63 policy makers, leading academics, businesses and civil society call for an innovative reform of the EU budget

The EU budget in its current form is not a driver of sustainable development – neither in terms of how revenues are raised, nor how they are spent. A reform of the budgetary system to address and overcome current complexities could green EU budgets and enhance the transparency and visibility of the EU. Ahead of the presentation of the final report of the High-Level Group on Own Resources chaired by […]

The Circular Economy: Practical steps to enhance the EU package

The Circular Economy: Practical steps to enhance the EU package

This briefing highlights the shortcomings of the 2015 Circular Economy package, and looks at how the environmental and socially equitable reform of fiscal systems across the EU can support the transition to a circular economy. On 2 December 2015, the European Commission presented a revised Circular Economy package (COM/2015/614) with the stated aim of supporting the transition to a stronger and more circular economy where resources are used in a […]

Greening budgets through EU Energy Union and the European Semester

Greening budgets through EU Energy Union and the European Semester

Since the launch of the European Commission’s proposed Energy Union in February 2015, energy policy has disappeared from the main governance tool to monitor the progress of the EU’s Economic and Monetary Union, known as the European Semester. While it may appear sensible on a superficial level to have a separate framework for energy policy, it has created two strategic challenges: Firstly, Energy Union’s target implementation will not be in […]

What future for diesel cars?

What future for diesel cars?

It is often suggested that diesel cars have a useful role in reducing climate emissions, particularly in the wake of the Volkswagen scandal. This position, strongly promoted by many in the car industry, and accepted by much of the public, underpinned lower taxes and weaker air pollution standards for diesel fuel and diesel cars, contributing to a boom in diesel car sales. Diesel accounted for 53% of new car sales […]

Environmental Fiscal Reform in Europe: Sustainable prosperity, growth and jobs

Environmental Fiscal Reform in Europe: Sustainable prosperity, growth and jobs

The European Union is at a crossroads, its model of social market economy under threat. The European economy will go through a fundamental transition in the coming years as it responds to the challenges it currently faces. High budget deficits, average 3% of GDP, but 14 countries with much higher rates Rising government debt-to-GDP ratios, average 87% in the EU-28 Slow GDP growth, averaging 1.4 High youth unemployment – 21% in […]

How to cut diesel tax competition in the EU by adopting the US/Canada IFTA model

How to cut diesel tax competition in the EU by adopting the US/Canada IFTA model

A fuel tax agreement operates in the US and Canada which is known as the International Fuel Tax Agreement, or IFTA. Under the IFTA, truck operators (hauliers) record distance travelled and fuel consumed within each state/province (jurisdiction). Tax paid where fuel is purchased is later reconciled against actual use. Thanks to this reconciliation process, hauliers obtain a rebate from some jurisdictions and pay additional taxes to others. Significant differences in […]

Environmental taxation without damaging competitiveness

Environmental taxation without damaging competitiveness

Environmental taxes raise tax revenues, increase energy efficiency and reduce emissions and environmental damage. However, many countries are reluctant to implement them, fearing negative impacts on competitiveness. Here we present the lessons learned from Denmark. Denmark is one of the most energy efficient economies in the world. In 1996, it became one of the first countries in Europe to introduce a CO2-tax on top of existing energy taxes and to […]

Successful environmental taxes in Denmark

Successful environmental taxes in Denmark

This note is a presentation of some of the most successful environmental taxes. We have chosen a mix of different kind of taxes: water taxes, one of the energy taxes (carbon tax), taxes on PVC with phthalates, waste taxation, car taxes, etc. Download

Environmental Fiscal Reform in Europe between 1990 and 2003

Environmental Fiscal Reform in Europe between 1990 and 2003

This paper by Chris Hewett and Paul Ekins is a review of the many different efforts across Europe, since the early 1990s to the pre-sent day, to implement EFR. It draws on the numerous academic studies as well as the practical experience of countries such as Sweden, Denmark, Germany, The Netherlands, UK and Ireland. The concept of environmental fiscal reform (EFR), sometimes referred to as ecological fiscal reform, or green fiscal reform […]

Fact sheet: Tax on pesticides

Fact sheet: Tax on pesticides

According to the Pesticide Strategy 2013-2015, the goal is to prevent continued increases in the use of pesticides, and to reduce the pesticides’ negative effects on human health, nature and groundwater. The overall goal of the Danish Government is to reduce the pesticide load by 40% by 2015 compared with the load level of 2011. The main reasons for reducing the pesticide use are to ensure a clean environment, good ecological conditions in nature, healthy food, better health and safety […]