European Environmental Tax Law and Policy: Greenspeak !

Abstract

This article examines the use of fiscal and non-fiscal policy instruments in European environmental policy. Although a shift in the choice of environmental policy instruments has been noted for a number of years, the use of market-based instruments in general and fiscal instruments in particular remains problematic. Notwithstanding a large number of policy declarations and proposals, the development of a European environmental tax policy and legislation remains, until now, greenspeak!