Environmental Taxation and Green Fiscal Reform
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Environmental Taxation and Green Fiscal Reform

Theory and Impact

  • Critical Issues in Environmental Taxation series

Edited by Larry Kreiser, Soocheol Lee, Kazuhiro Ueta, Janet E. Milne and Hope Ashiabor

Against a backdrop of intense political interest it is more important than ever to explore the role of fiscal policy in achieving environmental sustainability. Environmental Taxation and Green Fiscal Reform skilfully explores the various ranges of environmental and energy policies needed for an environmentally sustainable future.
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Chapter 16: Does industrial waste taxation contribute to waste reduction? Panel data analysis of the generation and final disposal of industrial waste in Japan

Toshiaki Sasao

Extract

Currently, more than half of Japan’s prefectures enforce industrial waste taxation to promote the reduction, reuse and recycling (3Rs) principle and the proper disposal of industrial waste, even though the Japanese government is not involved in such enforcement. Industrial waste taxation is an objective tax that includes two elements: raising financial resources and promoting incentives for adhering to the 3Rs principle. The tax base refers to transporting waste into intermediate treatment facilities or landfills and includes three types of taxation at the prefecture level. Over the past decade, the total amount of industrial waste generated in Japan has been almost constant, while the total amount of industrial waste disposed in landfills has gradually decreased. Does industrial waste taxation contribute to waste reduction? This chapter analyzes the effect of industrial waste taxation on waste generation and final disposal in Japan. This chapter proceeds as follows. Section 2 outlines the industrial waste taxes in Japan. Section 3 provides an overview of existing relevant studies on waste taxes. Section 4 explains the estimation methods and data used in the analysis. Section 5 presents the estimation results and examines the effects of industrial waste taxes. Section 6 discusses the reasons why the industrial waste taxes have had little effect on the amount of industrial waste generated and disposed in landfills. Section 7 offers concluding remarks.

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