The Emergence and Enforcement of Green Taxes in the European Union – Part 1

In this article, the author examines the emergence of green taxes in the European Union. Part 1 looks at taxation as an economic tool for protecting the environment and the development of green taxes under international law. Part 2, which will be published in European Taxation 12 (2014), outlines the attempts in Europe to regulate “environmental tax law” within Member States’ legal systems.