Initially a science issue, climate change gradually enlarged its frontiers to become a political and normative question, forcing an interdisciplinary approach to apprehend its veracity, sources, impacts and possible and adequate solutions to an intergenerational and uncertainty problem that raises assessment and management questions on risk and abatement costs and benefits. Economics (with the precious help of neo-classical constructions, environmental Economics and cost-benefit analysis) has been serving as a bridge between science and the design of a sound climate policy and regulation. With the Kyoto Protocol and its flexible mechanisms, mainly its article 17, Annex-I Parties, beginning with the European Union, tended to open their policies to the implementation of economic instruments, with a preference for cap-and-trade systems, to comply with their obligations at the lowest cost. In the debate involving the best policy instrument several criteria have been accounted for such as efficiency, environmental effectiveness, equity, political feasibility and social acceptability. However, in a context of risk and uncertainty prone to bounded rationality, an evolutionary and behavioural note must be added in order:


to help understand how cap-and-trade became a mainstream solution;


to give a more accurate insight on the feasibility of climate policies and on the aptness of the major environmental instruments, especially emissions trading; and


to envision the future of cap-and-trade.

Tributos com fins ambientais

Behavioural and Evolutionary Approach to the Law and Economics of Cap-and-Trade

A taxa de segurança alimentar "mais" 1

In 2009, Galicia enforced a landscape visual impact levy –tax on wind farms- to relieve the landscape pollution caused by the installation of aerogenerators. It can be said that this tax observes the Spanish Constitution regulations if the following premises are obeyed. First, there cannot exist tax duplicity between the regional tax on wind farms and other local taxes (art. LOFCA). Second, constitutional principles like generality, equality or legal certainty shall be observed. On a third place, there must exist a logic connection between the taxable event, the object of the tax and its calculation, and all of them must be directed to avoid the visual impact caused by the installation of aerogenerators. Finally, the money collected must be used to finance prevention and repair of environmental damage produced in the affected local governments – those municipalities where the land farms are located - DOI: http://dx.doi.org/10.15304/dereito.24.1.2294

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Análisis del canon eólico de Galicia al hilo de las últimas resoluciones del Tribunal Superior de Justicia

1. Introdução A Lei n .o 82-D/2014, de 31 de dezembro, conhecida por Lei da Fiscalidade Verde, altera e cria um conjunto de novas normas fiscais ambientais, em muitos aspetos impulsionadas pela legislação comunitário e os compromissos internacionais assumidos pelo Estado português, tendo em vista, por um lado, reorientar os comportamentos dos cidadãos e penalizar fiscalmente os comportamentos mais nocivos e, por outro, aumentar as fontes de receita fiscal. Esta reforma fiscal ambiental não pretende resolver todos os problemas ambientais, mas contribuir para um ambiente mais saudável, conjuntamente com outras políticas relacionadas direta ou indiretamente com as questões ambientais . Esta reforma da tributação ambiental, acompanhada por sucessivas alterações legislativas, cuja mais recente releva da Lei n .o 114/2017, de 29/12, altera um conjunto de normas fiscais a nível, nomeadamente, do Código do IRS, do Código do IRC, do Código do IVA, do Código do IMI, do Código do Imposto sobre Veículos, do Código dos Impostos Especiais de Consumo e do Estatuto dos Benefícios Fiscais . Com estas alterações, pretende-se, por um lado, reduzir ou redistribuir a carga fiscal, mas também promover alterações de comportamentos das pessoas singulares e coletivas e assim promover um crescimento económico sustentável . Nesta reforma foram introduzidos vários incentivos fiscais ambientais, em especial a dedução do IVA nos veículos de turismo elétricos, híbridos plug-in, GPL e GNV, a aplicação de uma taxa sobre os sacos de

/pdf/os-incentivos-fiscais-em-materia-de-fiscalidade-verde-1bgr9irn9a.pdf

Tributos com fins ambientais

Citations

Behavioural and Evolutionary Approach to the Law and Economics of Cap-and-Trade

A taxa de segurança alimentar "mais" 1

Análisis del canon eólico de Galicia al hilo de las últimas resoluciones del Tribunal Superior de Justicia

Os incentivos fiscais em matéria de Fiscalidade verde