Table of Contents

Green Taxation and Environmental Sustainability

Green Taxation and Environmental Sustainability

Critical Issues in Environmental Taxation series

Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera, Janet E. Milne and Hope Ashiabor

Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental areas – including transport, nuclear power, and water and waste management – to achieve sustainability.

Chapter 8: Electric vehicles, taxes and public policies in Brazil

José Marcos Domingues and Luiz Artur Pecorelli- Peres

Subjects: economics and finance, environmental economics, public finance, environment, climate change, environmental economics, law - academic, tax law and fiscal policy


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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