The catalan proposal for taxing the shipping emissions: a new wave of own taxes?

This is an outdated version published on 31-01-2024. Read the most recent version.

Authors

  • Rodolfo Salassa Boix Consejo Nacional de Investigaciones Científicas y Tecnológicas de Argentina (CONICET) y Universidad Nacional de Córdoba, Argentina (UNC) https://orcid.org/0000-0001-9371-339X
DOI: https://doi.org/10.6018/analesderecho.584891
Keywords: maritim transport, environmental taxation, ports, own taxes

Abstract

Maritime transport is essential for the economy, transporting people and goods in a massive and efficient way, but it is also a growing and varied source of pollution. Considering that nowadays taxes on shipping emissions are very unusual at international, State, and regional level, but that at the same time there is a growing international concern about this pollutant source, our purpose is to analyze the feasibility of the Catalan initiative that proposes to implement a tax on port emissions from large ships. The paper concludes that, although it is true that the Catalan tax proposal present some negative points, we can say that it constitutes an important step for the development of environmental taxation in the protection of health and biodiversity and that it will surely serve as a model for other Autonomous Communities.

Downloads

Download data is not yet available.

References

BARESIC, D. AND PALMER, K., Climate action in shipping. Progress towards shipping’s 2030 breakthrough, UMAS, New York, 2022.

DE LA VARGA PASTOR, A., “Estudio de la ley catalana 16/2017, de 1 de agosto, del cambio climático, y comparativa con otras iniciativas legislativas subestatales”, Revista Catalana de Derecho Ambiental, IX (2), Tarragona, 2018, pp. 1-56. https://doi.org/10.17345/rcda2420

DEL BLANCO GARCÍA, Á. J.; GARCÍA CARRETERO, B. Y HERRERA MOLINA, P. M., “Fiscalidad ambiental del transporte marítimo”, Revista de fiscalidad internacional y negocios transnacionales, 17, Pamplona, 2021, pp. 17-34.

DIJKSTRA, C., “The Return of the Cruise”, Transport & Environment, Brussel, 2023, pp. 1-42. https://www.transportenvironment.org/discover/return-of-the-cruise/

KRAUSE, K.; WITTROCK, F.; RICHTER, A.; SCHMITT, S.; POHLER, D.; WEIELT, A. AND BURROWS, J.; “Estimation of ship emission rates at a major shipping lane by long-path DOAS measurements”, Atmospheric Measurement Techniques, 14, Munich, 2021, pp. 5791-5807. https://doi.org/10.5194/amt-14-5791-2021

MERK, O., Shipping Emissions in Ports. Discussion paper 2014-20, OECD. https://doi.org/10.1787/2223439X

OECD, “The Swedish tax on nitrogen oxide emissions. Lesson in environmental policy reform”, OECD Environment Policy Paper, 2, Paris, 2013. https://doi.org/10.1787/5k3tpspfqgzt-en

PARRY, I.; HEINE, D.; KIZZIER, K., AND SMITH, T., Carbon taxation for international maritime fuels: assessing the options (IMF Working Paper), International Monetary Fund, New York, 2018, pp. 1-38.

RODRÍGUEZ BEAS, M., “La incidencia del acuerdo de París en las políticas públicas catalanas frente al cambio climático: la ley 16/2017, de 1 de agosto, del cambio climático”, Revista Catalana de Derecho Ambiental, IX (2), Tarragona, 2018, pp. 1-41. https://doi.org/10.17345/rcda2341

SALASSA BOIX, R., La tributación de la renta derivada del comercio de derechos de emisión de dióxido de carbono, Tirant Lo Blanc, Valencia, 2012.

SALASSA BOIX, R., “Los impuestos autonómicos propios: ¿una especie en peligro de extinción?”, Crónica Tributaria, 187 (2/2023), Madrid, 2023, pp. 67-105. https://www.ief.es/vdocs/publicaciones/1/187/3.pdf

VERDÚ BAEZA, J., “A propósito de la cumbre climática de Marrakech: Cuando la solución empieza a ser parte del problema”, Revista electrónica de estudios internacionales, 33, Madrid, 2017, pp. 1-20.

VILLAR EZCURRA, MARTA Y CÁMARA BARROSO, “La necesidad de revisar el papel de los incentivos fiscales al autoconsumo en el conjunto de las medidas de apoyo a la energía solar fotovoltaica”, Crónica tributaria, 187, Madrid, 2023, pp. 139-168. https://www.ief.es/vdocs/publicaciones/1/187/5.pdf

WANG, K.; LIU, Y.; WANG, S.; AND LI, C., “The spatial spillover effect of higher SO2 emission tax rates on PM2.5 concentration in China”, Scientific Reports, 13, New York, 2023, p. 4966. https://doi.org/10.1038/s41598-023-31663-z

WORLD HEALTH ORGANIZATION, Who global air quality guidelines. Particulate matter (PM2.5 and PM10), ozone, nitrogen dioxide, sulfur dioxide and carbon monoxide, Geneva, 2021. https://iris.who.int/handle/10665/345329

Published
31-01-2024
Versions
How to Cite
Salassa Boix, R. (2024). The catalan proposal for taxing the shipping emissions: a new wave of own taxes?. Annals of Law, 41(1), 40–65. https://doi.org/10.6018/analesderecho.584891