Critical Issues in Environmental Taxation series
Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera, Janet E. Milne and Hope Ashiabor
Chapter 8: Electric vehicles, taxes and public policies in Brazil
By the end of 2009 the Brazilian Government seemed inclined to apply fiscal policies favoring electric vehicles (EVs). However, until recently, words have not been translated into action, since in 2010 a momentous opportunity was lost during the Rio de Janeiro Challenge Bibendum. It is time for the country to discuss the production of EVs, which, being powered by less or non-polluting electricity, would reduce dependence on ethanol and gasoline. Despite the Brazilian energy matrix being perfectly adequate for EV expansion, there are institutional barriers that need to be addressed. This chapter discusses the possibilities of tax incentives as environmentally oriented public policy tools in which taxes are not perceived as a traditional fund-raising device (fiscal taxation), but rather through their non-fiscal potentiality (extrafiscality); it then presents tax-policy models aiming at environmental protection, in which context the case of EVs in Brazil is presented.
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