The report explains that the legislation allows for the inclusion of environmental and social criteria in the definition of tax rates and fiscal benefits, but lacks the environmental criteria in the design of tax rates (which are not related to waste generation) and fiscal benefits (which are not related to environmental friendly behaviours such as the use of municipal green and clean points). Therefore, the paper argues that the citizens carrying out proper source separation of waste subsidize those who do not make such effort, which is eventually unfair from a social, economic and environmental point of view.
Read the report online: www.ief.es (in Spanish).