How should protected areas be taxed?: a comparative analysis of tax regimes for natural protected areas in Europe

Louise Dupuis and Guillaume Sainteny

Chapter 3 in Biodiversity and Climate, 2024, pp 41-56 from Edward Elgar Publishing

Abstract: To date, research on environmental taxation has presented several biases, focusing on carbon, air pollution, waste taxation, and the like. In comparison, research on biodiversity or landscape taxation seems to have attracted much less attention. Given the low profitability of natural spaces, these taxes can represent a burden on nature; this is even more the case when they are not based on the revenue of the natural space. In this article, we study how natural protected areas are taxed in 32 European countries. First, we present data for the taxation regime of protected areas in each of these countries. Second, this allows a comparison between countries. Third, the results show that, surprisingly, the tax spending dispositions in favour of protected natural spaces are neither as frequent nor as high as we might expect. In these conditions, the target of the European Union Biodiversity Strategy for 2030 to reach 10 per cent strictly protected areas can be more difficult to reach.

Keywords: Economics and Finance; Environment; Law - Academic; Politics and Public Policy Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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