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Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy
(2015)
This chapter discusses the question of ecologically differentiated value added taxes (VAT) as a tool to overcome tax-related cognitive barriers by connecting to an existing tax system. This is elaborated along several aspects: (a) The role indirect of consumption taxes for the economy, (b) the legal issues of the VAT system, (c) the EU harmonization efforts in this context, (d) the distributional implications of value added taxes. Following this, the chapter develops a proposal for a VAT reform (e). To this end, it looks at potential and existing differentiations between sectors, products and services, and product and service groups and turns to those consumption areas that are widely identified as particularly resource and carbon intensive and sets out how a harmonization of the overall system and an ecological differentiation in single consumption areas could be brought together. Potential impacts and effects are briefly discussed (f) and some conclusions are drawn (g). The subject addressed in the chapter is relevant from a policy perspective but mainly descriptive: It does not use innovative qualitative and quantitative tools.
Global warming, the overall extraction of minerals and the expansion of cultivated land for biomass harvest are growing globally. These "Big Three" represent key environmental pressures which may lead to a continuous degradation of the living environment, if not controlled at levels with acceptable low risk. The situation is complex, because countries and regions consume products which require resources such as minerals and land in various parts of the world. Nevertheless, it is possible to measure the global resource use which is associated with the domestic consumption. In order to inform policies at the national and supranational level whether it may be necessary to adjust the incentive framework for industry and households, reference data are needed to compare the status quo of their countries with what may be deemed acceptable at a global level. This chapter outlines a rationale for the derivation of possible long-term targets for total material consumption of abiotic materials (TMCabiot) and global land use for crops (GLUcropland). The indicated targets are expressed in tentative per capita values which may serve as a first orientation and basis for further debate and research.
This chapter addresses material leakage as a major problem of international open markets for used goods, in particular for used vehicles. It develops elements of an international metal covenant that should allow for a more sustainable management of global material flows in that area. The arguments in favour of such a proposal are as follows: Any regulation should actively seek for industry participation, taking advantage of business interest in supplying a sufficient amount of materials while lowering materials cost. It should also address public issues such as sustainability of recycling and waste. A first section analyses contracts as a tool to overcome knowledge problems that occur when many actors are involved. A second short section gives empirical evidence for material leakage in the case of used vehicles from Germany. A third section develops elements of an international metal covenant. A fourth section analyses potential impacts and discusses legal and institutional issues. Finally, some conclusions are drawn.
Conflict minerals
(2012)
This chapter is an excerpt from a study commissioned by the European Parliament, which examines EU subsidies for agriculture, fisheries, transport, energy and regional development. Based on proven methodologies for the identification and assessment of environmentally harmful subsidies, the study assesses the sustainability level of the sectoral policies and makes recommendations for a reform that would contribute to the alignment of the EU budget towards a more sustainable growth. The following sections provide the main findings of one of the largest fields of expenditure within the EU budget, the structural and cohesion policy.
Managing solid waste is one of the biggest challenges in urban areas around the world. Technologically advanced economies generate vast amounts of organic waste materials, many of which are disposed to landfills. In the future, efficient use of carbon containing waste and all other waste materials has to be increased to reduce the need for virgin raw materials acquisition, including biomass, and reduce carbon being emitted to the atmosphere therefore mitigating climate change. At end-of-life, carbon-containing waste should not only be treated for energy recovery (e.g. via incineration) but technologies should be applied to recycle the carbon for use as material feedstocks. Thermochemical and biochemical conversion technologies offer the option to utilize organic waste for the production of chemical feedstock and subsequent polymers. The routes towards synthetic materials allow a more closed cycle of materials and can help to reduce dependence on either fossil or biobased raw materials. This chapter summarizes carbon-recycling routes available and investigates how in the long-term they could be applied to enhance waste management in both industrial countries as well as developing and emerging economies. We conclude with a case study looking at the system-wide global warming potential (GWP) and cumulative energy demand (CED) of producing high-density polyethylene (HDPE) from organic waste feedstock via gasification followed by Fischer–Tropsch synthesis (FTS). Results of the analysis indicate that the use of organic waste feedstock is beneficial if greenhouse gas (GHG) emissions associated with landfill diversion are considered.
Economy-wide material flows
(2010)
Air emissions accounts
(2010)
Integrated systems analysis
(2007)
Bridging the data gap
(2004)