1. A couple of ideas: - Taxation of environmental resources - Landfill allowance trading schemes Dr. Ignasi Puig Ventosa Rupià, 24th-26th June 2011

2. Extraction and subsequent use of environmental resources implies a series of environmental impacts, and this justifies the use of environmental taxation on extraction/use, both for environmental and economic reasons. This proposal may be complementary to the establishment of resource/emission caps. If the price to access such resources is high –due to taxation–, chances to accomplish the caps will be higher. This proposal may be redundant to a cap and trade system where permits have been auctioned. Depending on the resource/pollutant, taxation could be most adequate on a different scale: from local to international. A number of experiences already in place. Taxation of environmental resources or pollution

3. This proposal addresses disposal (deposit/incineration), rather than extraction/consumption. Caps on disposal may help attaining caps on extraction/consumption of a variety of resources. The proposal focuses on municipal solid waste, since it is disposed of by Public administrations, and therefore there is less risk of illegal dumping. However, it could be potentially adapted to other types of waste. Municipalities would be assigned a certain number of permits for waste disposal, according to their population. These permits would add up to a total level of permits compatible with certain levels of recycling/recovery politically defined in the waste planning. Municipalities could trade these permits among them. Those achieving higher recycling levels would benefit from selling these permits, whereas others would have to buy them. A scheme of this type is in place in the UK. Landfill allowance trading scheme (LATS)