Achieving Environmental Sustainability through Fiscal Policy
Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne
Enian Cela and Shinji Kaneko I. INTRODUCTION As in the rest of the world, the EU-15 area is characterized by an increasing use of packaging products expanding everyday to cover new applications. In the period 1998–2006 alone, the amount of packaging placed in the EU-15 market increased by almost 11% (EUROPEN, 2009). At the same time, per capita consumption arouse from 147 to 157 kg on average. In aggregate, the increment is about 10 millions tones. The bulk consists of non-wood packaging, including plastics, paper, paperboard, metal and glass. Acknowledging the waste problems associated with packaging use, the EU stipulated in 1994 the European Parliament and Council Directive 94/62/EC on packaging and packaging waste. The directive stimulates the member states to take responsive in curtailing packaging demand and use while reserving the right to choose the appropriate policies. At the same time, the directive emphasizes market based policies as more appropriate and their application as more desirable. Packaging taxation is included in the group of market-based policies. The cases of adoption, however, are scarce. As a matter of fact, the EUROPEN (2000) report identifies only a few countries applying environmental taxation in the case of packaging products. Amongst these examples, Denmark could be considered a ‘model’. Not only is the country characterized by a long history of packaging tax application (first taxes being implemented as early as 1978), but coverage is extended to include almost all kinds of packaging products. The purpose in this chapter is not to analyze...
You are not authenticated to view the full text of this chapter or article.
Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.
Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.
Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.