Climate change and environmental degradation are a huge threat to Europe and the world. To find a solution to these challenges, the European Commission has developed a new growth strategy that will make Europe climate neutral by 2050 and will transform the EU into a modern, resource-efficient and competitive economy. The European Green Deal is a set of policy initiatives to achieve the goals just seen by transforming climate and environmental challenges into opportunities, and making the transition just and inclusive for all. From a methodological point of view, the Green Deal largely adopts the disaster risk management (DRM) approach. In this context, the role of the tax tools available for DRM policies, especially for climate-related disaster risk, is ever more important because of its flexibility and its operational potential. Particular attention is given to energy taxation due to its ability to affect strategic aspects for the implementation of the plan: boosting the economy through green technology, establishing sustainable industry and reducing pollution. The fiscal framework for energy is the subject of recent proposals and initiatives also by the OECD and the United Nation for the same reasons linked to the mitigation of climate change. This paper aims to go deeper on the topics mentioned above and to investigate the new spaces for action that are opening up for energy taxation in climate change risk management policies.

Green Deal europeo: nuove prospettive per la fiscalità dell’energia nelle politiche di gestione dei rischi climatici

Stefano Moratti
2020

Abstract

Climate change and environmental degradation are a huge threat to Europe and the world. To find a solution to these challenges, the European Commission has developed a new growth strategy that will make Europe climate neutral by 2050 and will transform the EU into a modern, resource-efficient and competitive economy. The European Green Deal is a set of policy initiatives to achieve the goals just seen by transforming climate and environmental challenges into opportunities, and making the transition just and inclusive for all. From a methodological point of view, the Green Deal largely adopts the disaster risk management (DRM) approach. In this context, the role of the tax tools available for DRM policies, especially for climate-related disaster risk, is ever more important because of its flexibility and its operational potential. Particular attention is given to energy taxation due to its ability to affect strategic aspects for the implementation of the plan: boosting the economy through green technology, establishing sustainable industry and reducing pollution. The fiscal framework for energy is the subject of recent proposals and initiatives also by the OECD and the United Nation for the same reasons linked to the mitigation of climate change. This paper aims to go deeper on the topics mentioned above and to investigate the new spaces for action that are opening up for energy taxation in climate change risk management policies.
European Green Deal, Disaster risk management, Climate change adaptation, Environmental taxation, Energy taxation, Carbon pricing
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12076/10936
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