The aim of this working paper on ‘Resource taxation and resource efficiency along the value chain of mineral resources’ is to shed light on the discussion on resource taxation and to discuss the challenges of introducing resource taxes. The different terms and concepts related to resource efficiency and resource taxation are clarified and the different systems of taxation are analysed with respect to their possible implementation. The scope includes non-renewable and mineral resources only. These resources play a critical role for the European Economy while at the same time Europe is highly dependent on importing them. Non-renewable fossil fuels, as well as other important fixed-amount resources (e.g. water) are excluded from the analysis. The comparison of non-renewable mineral resource taxes with other policy instruments for resource efficiency (including taxes on waste or fossil fuels) is not performed in detail.
Resource taxation and resource efficiency along the value chain of mineral resources
MAZZANTI, MASSIMILIANO;MONTINI, ANNA;
2012
Abstract
The aim of this working paper on ‘Resource taxation and resource efficiency along the value chain of mineral resources’ is to shed light on the discussion on resource taxation and to discuss the challenges of introducing resource taxes. The different terms and concepts related to resource efficiency and resource taxation are clarified and the different systems of taxation are analysed with respect to their possible implementation. The scope includes non-renewable and mineral resources only. These resources play a critical role for the European Economy while at the same time Europe is highly dependent on importing them. Non-renewable fossil fuels, as well as other important fixed-amount resources (e.g. water) are excluded from the analysis. The comparison of non-renewable mineral resource taxes with other policy instruments for resource efficiency (including taxes on waste or fossil fuels) is not performed in detail.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
