The UK Landfill Tax: an analysis of its contribution to sustainable waste management

The UK Government in October 1996 introduced a Landfill Tax to ensure that landfill waste disposal is properly priced so as to reflect its environmental cost and to help promote a more sustainable approach to waste management in which less waste is produced, reused or recycled. The UK Customs and Excise have recently reviewed the tax and the report indicates that there has been a modest reduction in waste going to landfill by industry but not households. It is submitted that for there to be a significant move towards a more sustainable approach to waste management to meet the targets set in the National Strategy the tax should be higher and the money raised by the tax should be invested to make alternatives to landfill cheaper and more readily available. It is also submitted that the Tax Credit Scheme, introduced as a means of enabling some of the tax to be invested to promote better waste management, is inadequately funded and the money is inappropriately focused. Following an examination of the projects and contributions made under the Scheme it is found that most of the contributions are not made towards projects which will fulfil the UK Government's perceived purposes. It is further submitted that there needs to be a more rational approach to waste management and legislation in Philadelphia forms a good case study of such an approach     

Landfill diversion in a decentralized setting: A dynamic assessment of landfill taxes

We analyze the process of landfill diversion and its main determinants, by embedding the dynamics in a frame where economic, geographical and policy variables come into play. In addition to structural and economic drivers, we primarily investigate whether the Italian tax has been effective in supporting landfill diversion. Although the Italian landfill tax dates back to 1996, the oldest in the EU, its effectiveness in terms of landfill diversion has not been assessed yet. The complexity primarily derives from the decentralized regional implementation and the absence of a full coherent dataset covering all regions. We merge this new and original data on taxes to an integrated dataset which includes economic, waste and policy variables at regional level over the period 1999–2008. Panel regressions show that the effect of tax is significant, even when taking into account for its possible endogeneity. Regions that have increased such taxes have improved waste disposal performances over time. Landfill taxes are surely not the only instrument policy makers might introduce, but they seem to play a relevant role in the evolution of Italian waste disposal performances.     

基于边际成本的地方环境保护税税率制定研究

我国自2018年1月1日起开征环境保护税,《中华人民共和国环境保护税法》授予地方政府适用税额和应税污染物项目数的调整权限。为推动地方环境保护税政策制定和出台,本文在对工业企业生产运营、污染物排放、污染治理设施运行数据调查分析的基础上,构建了一套"边际治理成本+调整系数"的地方环境保护税税政制定方法,用该方法计算了某地区水污染物环境保护税适用税额,并对环境保护税应税污染物项目数增加的必要性展开了探讨。计算结果显示,该地区工业企业水污染物边际治理成本为2.36元/污染当量,可制定水污染物环境保护税额为2.8元/污染当量,应税污染物项目数按照一类水污染物前五项、二类水污染物前三项征收为宜。     

中外资源税制比较及我国资源税制的完善

资源税是环境税收体系的一个重要组成,本文较系统地比较了我国与西方主要矿业国家的资源税费制度区别,分析了我国现行资源税费制度存在的不足,并提出完善我国资源税费制度的设想.     

Enhanced recycling through a materials tax

This article attempts to evaluate whether an appropriate consumption-based tax is likely to be successful in reducing demand for certain exhaustible resources, thereby curtailing their rate of depletion and increasing the demand for, and utilization of, secondary materials. The nature of such a tax and anticipated effects (including environmental impact) of its imposition on certain primary materials are considered, concentrating here on one metal, aluminium. The study concludes that a tax based on the exhaustible resources and energy used in the production of a good is likely to create more savings for fossil fuels than for other exhaustible resources.     

Alternative treatment for septic tank sludge: co-digestion with municipal solid waste in bioreactor landfill simulators

Co-disposal of septic tank sludge had a positive effect on the municipal solid waste (MSW) stabilisation process in Bioreactor Landfill simulators. Co-disposal experiments were carried out using the Bioreactor Landfill approach aiming to solve the environmental problems caused by indiscriminate and inadequate disposal of MSW and especially of septic tank sludge. The simulator receiving septic tank sludge exhibited a 200 days shorter lag-phase as compared to the 350 days required by the control simulator to start the exponential biogas production. Additionally, the simulator with septic sludge apparently retained more moisture (>60% w/w), which enhanced the overall conversion of organic matter hence increasing the biogas production (0.60 m3 biogas kg(-1)VS(converted)) and removal efficiency of 60% for VS from the simulator. Alkaline pH values (pH>8.5) did not inhibit the biogas production; moreover it contributed to reduce partially the negative effects of NH(4)(+) (>2 g L(-1)) due to NH(3) volatilisation thus reducing the nitrogen content of the residues. Associated risks and hazards with septage disposal were practically eliminated as total coliform and faecal coliform contents were reduced by 99% and 100%, respectively at the end of the experiment. These results indicate that co-disposal has two direct benefits, including the safe and environmentally sound disposal of septic tank sludge and an improvement of the overall performance of the Bioreactor Landfill by increasing moisture retention and supplying a more acclimatised bacterial population.     

关于改进“绿色化税制”测量方法的探讨

“绿色化税制”通常使用两项指标来进行测量：环境相关税收入占GDP的百分比和环境相关税收入占国家税收总收入的百分比。但是,这两个指标也存在着一个很大的缺点：当污染税增加时,税收收入也增加。因此,本文通过探讨测量绿色税制的指标,建立一个简单的分析框架,通过有效性、数据的可用性、全时段的比较、国际相似性、易聚合性、免税和减税、有限的复杂性七个指标来进行评价。最后,基于四种类型的指标的优缺点来做总结,对绿色税制的优化给出建议。     

关于环境保护税法(草案)几个问题的探讨

《环境保护税法(草案)》已经初次审议并公布草案全文征求意见,本文对草案中有关问题进行了探讨,期望这些建议能为修改法律草案条文提供参考。关于水污染物环境保护税的纳税人,建议按照直接向环境排放污水的企业事业单位和其他生产经营者、城镇污水集中处理设施、园区污水集中处理设施等三类区分;关于大气污染物、水污染物的征税范围与方法,建议近期将大气污染物中的重金属项目也纳入应税污染物,与水污染物征税范围保持一致,远期考虑与排放标准脱钩,重新审视、确定应税污染物的范围、筛选原则与当量值;关于综合利用固体废物征收环境保护税问题,建议对综合利用过程在满足环保标准要求条件下,免征环境保护税,而综合利用形成的原材料或产品则不适用本法。另外本文还提出了未来环境保护税应覆盖产品全生命周期的生产、使用、废弃等环节的观点。     

Introduction of a waste incineration tax: Effects on the Swedish waste flows

A tax on waste-to-energy incineration of fossil carbon in municipal solid waste from households was introduced in Sweden on July 1, 2006. The tax has led to higher incineration gate fees. One of the main purposes with the tax is to increase the incentive for recycling of materials, including biological treatment. We investigate whether and to what extent this effect can be expected. A spreadsheet model is developed in order to estimate the net marginal cost of alternative waste treatment methods, i.e., the marginal cost of alternative treatment minus avoided cost of incineration. The value of the households’ time needed for source separation is discussed and included. The model includes the nine largest fractions, totalling 85% (weight), of the household waste currently being sent to waste incineration: food waste, newsprint, paper packaging, soft and hard plastic packaging, diapers, yard waste, other paper waste, and non-combustible waste. Our results indicate that the incineration tax will have the largest effect on biological treatment of kitchen and garden waste, which may increase by 9%. The consequences of an incineration tax depend on: (a) the level of the tax, (b) whether the tax is based on an assumed average Swedish fossil carbon content or on the measured carbon content in each incineration plant, (c) institutional factors such as the cooperation between waste incinerators, and (d) technological factors such as the availability of central sorting of waste or techniques for measurement of fossil carbon in exhaust gases, etc. Information turns out to be a key factor in transferring the governing force of the tax to the households as well improving the households’ attitudes towards material recycling.     

探析我国环境税收制度的构建

环境税收制度是未来中国环境政策改革的突破口，相对于其它的环境政策如排污收费与排污权交易等，环境税收其经济效益与环境效益明显，开征环境税收有重要的意义，但在短期内，我国实施环境税收制度的条件尚不成熟，环境政策体系应该采取税费并存并逐步过渡到以环境税为主的方式。     

Estimating the effectiveness of a vehicle miles travelled tax in reducing particulate matter emissions

This study estimates the effectiveness of a vehicle miles travelled (VMT) tax in controlling mobile-source emissions of particulate matter (PM_2.5) in a non-attainment area located in northern Utah. Using a recently updated household-level dataset, the study finds no evidence of an endogenous relationship between choice of vehicle type and VMT. VMT elasticities are also estimated with respect to cost per mile that are in some cases larger in magnitude than those reported in previous studies. Based on vehicle emissions tests performed by the Houston Advanced Research Center, the study estimates the reduction in particulate emissions that would occur with two different sets of VMT tax rates. Principal findings are that a VMT tax rate of $0.003 per passenger car mile and $0.01 per light-duty truck mile (resulting in a mean annual tax burden of $128 per household in the first year) would reduce annual particulate emissions by between 7% and 11%, depending upon the degree of heterogeneity in household driving behaviour. Assuming constant elasticity, this means that at tax rates of $0.006 and $0.02 per mile for passenger cars and light-duty trucks, respectively (resulting in double the mean annual tax burden), annual particulate emissions would be reduced by between 12% and 23%. Both the advantages and limitations of the VMT tax are discussed.     

Variations in the chemical properties of landfill leachate

Landfill leachates were collected and their chemical properties analyzed once every two months over a ten-month period from the Gin Drinkers' Bay (GDB) and Junk Bay (JB) landfills. The contents of solids, and inorganic and organic components fluctuated considerably with time. In general, the chemical properties of the two leachates correlated negatively (P<0.05) with the amounts of rainfall prior to the sampling periods. However, magnesium and pH of the leachates remained relatively constant with respect to sampling time. The JB leachate contained higher average contents of solids and inorganic and organic matter than those of GDB with the exception of trace metals. Trace metals were present in the two leachates in trace quantities (<1.0 mg/liter). The concentrations of average ammoniacal nitrogen were 1040 and 549 mg/liter, while chemical oxygen demand (COD) values were 767 and 695 mg/liter for JB and GDB leachates, respectively. These results suggest that the leachates need further treatment before they can be discharged to the coastal waters.     

The impact of the European landfill directive on waste management in the United Kingdom

The European Union Landfill Directive calls on member states to reduce the amount of biodegradable municipal solid waste disposed of to landfill. In addition, national waste strategies will require the constituent parts of the United Kingdom to achieve increased household waste recycling and recovery rates. Both these measures will require the development of the infrastructure to support national high-intensity recycling and composting schemes and the construction of at least 35 new municipal waste to energy incinerators. Before plans can be developed for meeting the targets several areas relating to municipal solid waste need to be clarified. Depending on the definition of municipal solid waste, its composition and likely future growth rates the number of incinerators required could be up to 170.     

Assessing vulnerability of selected sectors under environmental tax reform: the issue of pricing power

Environmental tax reform could bear heavily on manufacturing sectors that are energy intensive and highly traded, in particular if their options for adapting technology are limited. However, to the extent that such sectors can pass on the cost of the environmental taxes through higher prices charged to their customers, they will not suffer a lasting drop in profitability or output. To assess pricing power in key sectors, a model of long-run price setting behaviour is specified and tested. Significant and plausible results emerged from this exercise. Of the six sectors analysed, the Basic metals sector revealed least pricing power and, hence, greatest vulnerability, and the Non-metallic minerals sector revealed most pricing power. The results indicated that the world price, proxied by the US price, was less of a constraint than the EU price, proxied by the German price. Thus, international competitiveness fears are reduced not just where there is good potential for adapting technology but also if application of environmental tax reform is EU-wide.     

对燃油征税的区域能源环境影响研究:以中国为例

控制汽柴油消费对中国的能源安全和环境保护有着重要意义.燃油税和碳税是中国近期两种主要的已经或可能施加于燃油的税收政策.以自回归分布滞后模型为核心,本研究构建了一个燃油税和碳税的区域能源环境影响评估模型.利用模型估计了我国的燃油需求价格弹性,测算了燃油需求响应,计算了在相同CO2减排目标下,提高汽油消费税、提高柴油消费税、引入碳税三种政策情景下各省份预计产生的节能效应、减排效应和税收效益.研究结果显示,在相同的CO2减排目标下,第一,在不同情景下,各省份节能程度差异均有限,但节能数量均体现出区域匹配性,燃油消费越多的省份,节能数量一般越多,且提高汽油消费税的全国节能总量最大;第二,在引入碳税情景下,各省份CO2减排比例差异最小;第三,在全国层面,三种政策情景中空气污染物(PM2.5和NOx和SO2)减排数量均为提高汽油消费税>引入碳税>提高柴油消费税,但在提高柴油消费税情景下,有4/5的省份预计PM2.5排放减少程度超过14%.除此之外,提高汽油消费税的税收收益最大.     

Recognizing hidden environmental and social costs and reducing ecological and societal damage through tax, price, and subsidy reform

Indirect, unpriced environmental and social costs of human activities in the United States amount to several trillion dollars each year. By accounting for these costs and shifting some of the tax burden from work to waste, it would be possible to protect the environment and benefit society and the economy.     

Combining GIS with fuzzy multicriteria decision-making for landfill siting in a fast-growing urban region

Landfill siting is a difficult, complex, tedious, and protracted process requiring evaluation of many different criteria. This paper presents a fuzzy multicriteria decision analysis alongside with a geospatial analysis for the selection of landfill sites. It employs a two-stage analysis synergistically to form a spatial decision support system (SDSS) for waste management in a fast-growing urban region, south Texas. The first-stage analysis makes use of the thematic maps in Geographical information system (GIS) in conjunction with environmental, biophysical, ecological, and socioeconomic variables leading to support the second-stage analysis using the fuzzy multicriteria decision-making (FMCDM) as a tool. It differs from the conventional methods of integrating GIS with MCDM for landfill selection because the approach follows two sequential steps rather than a full-integrated scheme. The case study was made for the city of Harlingen in south Texas, which is rapidly evolving into a large urban area due to its vantage position near the US-Mexico borderlands. The purpose of GIS was to perform an initial screening process to eliminate unsuitable land followed by utilization of FMCDM method to identify the most suitable site using the information provided by the regional experts with reference to five chosen criteria. Research findings show that the proposed SDSS may aid in recognizing the pros and cons of potential areas for the localization of landfill sites in any study region. Based on initial GIS screening and final FMCDM assessment, "site 1" was selected as the most suitable site for the new landfill in the suburban area of the City of Harlingen. Sensitivity analysis was performed using Monte Carlo simulation where the decision weights associated with all criteria were varied to investigate their relative impacts on the rank ordering of the potential sites in the second stage. Despite variations of the decision weights within a range of 20%, it shows that "site 1" remains its comparative advantage in the final site selection process.     

Microfiltration of pretreated sanitary landfill leachate

A laboratory study using a bench scale model of two units operation involving coagulation process with Moringa oleifera seeds extract as a coagulant and filtration process using hollow fibre microfiltration membrane, was adopted to treat Air Hitam Sanitary Landfill leachate in Puchong, Malaysia. The performance of the microfiltration membrane in pretreated sanitary landfill leachate treatment was investigated through a continuous process. The leachate sample was passed through conventional coagulation process before being filtered through a hollow fibre microfiltration membrane of 0.1 μm surface pores. The hollow fibre microfiltration membrane decreased the turbidity, colour, total suspended solids, total dissolved solids and volatile suspended solids in the leachate by 98.30, 90.30, 99.63, 14.71 and 20%, respectively. The results showed that microfiltration is capable of removing high percentage of solids from leachate and might be considered as a polishing stage after on-site biological treatment for sanitary landfill leachate.     

不同物质对垃圾渗滤液中腐殖酸的吸附研究

垃圾渗滤液是一种有毒有害的高浓度有机废水，其中含大量腐殖酸。腐殖酸具有离子交换能力、吸附能力和脱除杂质能力，因此在很多方面有实用价值。活性碳、土壤、堆肥对废水中的有机物有一定的吸附能力。本文采用正交设计的方法，研究了活性碳、土壤、堆肥在不同温度，液／固，腐殖酸初始浓度的条件下对垃圾渗滤液中腐殖酸的吸附效果。实验结果表明：四种实验因素对吸附剂的吸附能力的影响程度为：吸附剂类型〉腐殖酸的初始浓度〉吸附反应温度〉液固比。在温度为25℃，液固比为50／0．5（mL/g），腐殖酸初始浓度为41．99（mg／L），吸附剂类型为活性碳时，腐殖酸吸附量最大，为40．86mg。同时分析了响应指标随因素的变化趋势。     

The dynamics of landfill diversion: Economic drivers, policy factors and spatial issues: Evidence from Italy using provincial panel data

Waste disposal is an issue that is becoming increasingly important in policy terms in the European Union, and in Italy, a country showing strong geographical heterogeneity in waste management. This paper analyses the process of decoupling/delinking between economic growth and landfilling trends in a framework where economic, policy, geographical elements and spatial issues are all considered as drivers behind the phenomenon. We exploit an original and very rich provincial panel dataset over 1999–2005 for the 103 Italian provinces. Evidence shows that the observed ‘absolute’ decoupling between economic growth and landfilling is driven by a mix of structural factors. Among the main factors, population density, more than the provincial income level, emerges as a crucial driver: local opportunity costs and landfill externalities matter in shaping waste policies and local commitment to a transition away from landfilling of waste (landfill diversion). However, not only structural factors are relevant. If on the one hand landfill taxes are not a significant driver of the phenomenon, waste management tools, such as separated collection for recycling, and the tariff system connected to waste services, bring about significant effect on the amount of landfilled waste. Moreover, regarding the analysis of spatial interrelations across provinces, we note that the presence of incinerators in nearby provinces increases landfill diversion, due probably to free riding behaviour or intra-provinces ‘agreements’ on waste management; this is not true for nearby landfill sites, that cause for a given province a strong lock in effect. Future research could strengthen the analysis of policy effectiveness at regional level, focusing on policy endogeneity, and the full investigation of spatial correlations in waste disposal performances.