What is Green Tax Reform

The main objective is to contribute to a healthier environment and a more sustainable world, and this reform aims to achieve this with the support of other policies, that are directly or indirectly related to the environment. The assumptions for the Green Tax Reform are to achieve the triple dividend: 1) to achieve fiscal neutrality, which means that the net increase in the revenue that derives from the new environmental taxes created by the law must be used to reduce the revenue that derives from other types of taxes, particularly income taxes; 2) to protect the environment and dependence on foreign energy, to promote growth and empowerment; and 3) to contribute to fiscal responsibility and reduce external imbalances.

The Portuguese Environmental Tax Burden: A Systematic Approach

Gisela Pinto Oliveira (Universidade de Aveiro, Portugal), Cecília M. R. Carmo (Universidade de Aveiro, Portugal), and Sérgio Ravara Cruz (Universidade de Aveiro, Portugal)