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 10: Fiscal tools for inclusion of GCC states in the global environmental programme: focus upon new vehicle imports

Jon Truby

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


The non-participation of high-income, resource-rich GCC (Gulf Cooperation Council) States in the global environmental drive towards energy efficiency and low emissions inflicts a higher burden of behavioural change required from participating States and their citizens, and potentially violates international environmental law. A rethink is required as to the effectiveness of methods that can be utilized to include private market actors from non-participating States in the global environmental programme. Using the example of motor vehicles, this chapter focuses upon affecting private consumption behaviour in respect of energy-dependant goods. It analyses various legal instruments designed to affect environmental consumption behaviour, and examines why such instruments may be ineffective to change the behaviour of private market actors in certain GCC States. This involves an examination of the reasons why fiscal instruments designed to change environmental consumption behaviour in OECD countries do not necessarily work to the same extent in some GCC States. In doing so, this chapter raises the wider issue of whether such instruments are effective in other countries with economic conditions different from OECD nations.

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