Towards more environmental taxes
概述了比利时及欧洲环境税的使用与相关性，分析了环境税与传统政策工具的差异，发现过去十年环境税收入未增长，并建议未来加强绿色税收以实现环境目标。
The article provides an overview of the use and relevance of environmental taxes in Belgium as well as in Europe. It first of all looks into the implications of opting for environmental taxation compared to more conventional environmental policy instruments. According to the analysis, no increase in proceeds from environmental taxes over the last decade can be found either in Belgium or the EU taken as a whole. The declining trend in the importance of environmental taxes is mainly a result of the decreasing energy intensity of the economy. However, use is being made of a gradually expanding range of environmental taxes on different products. In the article, attention is also paid to the Kyoto Protocol and the emissions trading scheme in the EU. 112 Looking ahead to the future, more work on green taxation should be recommended in order to meet environmental objectives, partly because of budgetary austerity and the “polluter-pays” principle and certainly in view of the greenhouse gas emission reduction commitments that have been entered into.