Models of environmental taxes on plastic bags and their potential contribution to Sustainable Development Goals

Abstract

Environmental pollution caused by the consumption and final disposal of plastic bags has been worsening during the last decades. Different countries have been adopting measures to reverse this situation. In this respect, some States decided to introduce environmental taxes on plastic bags. The purpose of this research is to understand the present and the future prospects of plastic bags taxation. This paper studies the different models established on a comparative law basis. It also analyses the potential contribution of this type of environmental taxation to the achievement of the Sustainable Development Goals.