RT Book, Section
T1 Challenges of urban areas for land use, CO2 emissions and climate resilience: the role and environmental reform of local taxes and charges
A1 Herrera Molina, Pedro Manuel
A1 Blanco García, Álvaro del
A1 García Carretero, Belén
A1 García Martínez, Andrés
A1 Sanz Gómez, Rafael
AB Urban areas present specific challenges for land use, CO2 emissions, climate change and other environmental effects. Spanish local taxes provide tax incentives for local authorities to implement clean energy. This chapter proposes reforms to improve local environmental tax incentives. We also suggest a reform of the circulation tax to turn it into a proper environmental instrument and discuss how to introduce new local taxes related to carbon emissions of immovable property. Finally, the Spanish Act on Waste and Contaminated Soil (2021) gives local entities a three-year deadline to turn current waste charges into environmental instruments to grant a circular economy. This reform implies covering the total cost of the services and implementing pay-as-you-throw systems. We approach how to implement such reform.
PB Edward Elgar Publishing
SN 9781035340514
YR 2024
FD 2024-08-09
LK https://hdl.handle.net/20.500.14352/130206
UL https://hdl.handle.net/20.500.14352/130206
LA eng
DS Docta Complutense
RD 15 ene 2026