The catalan proposal for taxing the shipping emissions: a new wave of 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.
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