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Environmental taxation in Italian fiscal federalism

Author

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  • Caterina Verrigni

Abstract

In order to achieve environmental objectives, which have become more and more integrated on an international, EU and national basis, member countries have implemented fiscal mechanisms that orient tax professionals to behaviors more compatible with the environment in relation to different levels of government. In accordance with the principles contained in the Law for the implementation of Italian fiscal federalism (Law 5.5.2009, n. 42), various Regions, in accordance with levels of environmental protection set by the government throughout the country, could set a path for the establishment of regional laws on tax matters related to local authorities in their territory. This would give them some independence to achieve their objectives.

Suggested Citation

  • Caterina Verrigni, 2013. "Environmental taxation in Italian fiscal federalism," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, vol. 2013(2), pages 43-59.
    • Handle: RePEc:fan:efeefe:v:html10.3280/efe2013-002004
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    Cited by:

    1. Andrea Zatti, 2018. "Environmental taxes and green fiscal reform in Italy: An update," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, vol. 2018(1), pages 31-67.

    More about this item

    JEL classification:

    • K32 - Law and Economics - - Other Substantive Areas of Law - - - Energy, Environmental, Health, and Safety Law

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