Alternative fiscal measures in commercial refuse collection (packaging waste)

Abstract

Purpose: This study reviews possible tax vehicles that could be used as well as other measures that could be implemented locally in order to incentivise business recycling. This study also researched and considered measures already implemented in other European Union (EU) Member States, as well as, other countries like, for example, Brazil. Design: This study’s objectives were achieved through desk research, as well as, various semi-structured interviews conducted with two representatives from the local regulator of environmental law the Environmental Resource Authority (ERA), other representatives from three other waste management facilities, three local tax practitioners, two environmental economists (one local and one foreign) and 11 local businesses (three producers and eight importers). Contacts with foreign waste management facilities were attempted as well. Findings: Findings suggest that local tax vehicles can be utilised in achieving the objective of incentivising business recycling, however, such fiscal measures are not always suitable and may need to resort to more behavioural measures. Conclusion: This research brought to light that fiscal incentives are not always the right tool for the job and may fail to achieve the objective of incentivising business recycling. Other more behavioural measures can help in this area. Possibly a combination of different measures may be the most effective and efficient way to achieve the target. There is also the possibility to combine fiscal and non-fiscal measures as appropriate.