Handbook of Research on Environmental Taxation
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Handbook of Research on Environmental Taxation

Edited by Janet E. Milne and Mikael S. Andersen

The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.
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Chapter 14: Multilevel governance: the implications of legal competences to collect, administer and regulate environmental tax instruments

Nathalie Chalifour, María Amparo Grau- Ruiz and Edoardo Traversa


Motivated by a desire to minimize costs and achieve behavioural change, policymakers are increasingly implementing environmental taxes to address environmental challenges. There are numerous examples, as highlighted in this Handbook, of environmentally related taxes successfully reducing pollution or addressing other environmental problems while also achieving economic gains. However, the rising use of environmental taxes around the world brings with it a number of important questions associated with their implementation and ultimate success. The question of which level of government can implement environmental taxes is ultimately guided by a country’s constitutional division of power to legislate. However, as Chapter 4 of this Handbook shows, there is often overlapping legislative jurisdiction to implement environmental taxes at the local, regional/provincial, national (state/federal) and even supranational levels. Indeed, environmental taxes are being used at all levels of government.

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