Reflections on sustainable taxation

Reflexiones sobre la fiscalidad sostenible

Abstract

Throughout this article, we will review the history of unsustainability, starting by analysing the very diverse arsenal of tax measures and the indirect role of taxation as an instrument to accelerate the technological, social and economic changes that are necessary to fight climate change. We will discuss different techniques that can be used to accelerate behavioural change as well as the limitations that we will face. Also, we will propose some new standards to be used to bring this burden sharing in line with the ability to pay. Finally, we will propose some decision-making mechanisms to allow the formulation of worldwide rules that to a certain extent could also be enforced, so that effective change is realised.