ASSESSMENT OF REGIONAL EXPERIENCES (AUTONOMOUS COMMUNITIES) ON TAXATION OF ENVIRONMENTAL DAMAGING ACTIVITIES, AND PRELIMINARY ANALYSIS OF THE POSSIBILITIES OF INTRODUCING THEM IN CATALONIA

This Project is the result of an agreement between the University of Barcelona and Generalitat de Catalunya (Catalan Regional Government), under the supervision of Dr. Jordi Roca Jusmet, full professor of the Department of Economic Theory at that University. ENT played a role as a subcontractor for the University.

The report consisted of three different parts. The first one presented the experiences relating to environmental taxation developed in other Spanish Autonomous Communities (i.e. Regions) . The second one presented the current state in Catalonia, and finally the third one introduced some proposals on environmental taxation at the regional level, both by introducing new figures, and by modifying some of the existing ones. The proposals focused on water, waste management, air pollution, energy, land use, etc.