Editing Environmental tax (section)

==Ecotax policies enacted==
{{Environmental law}}
An ecotax has been enacted in [[Germany]] by means of three laws in 1998, 1999 and 2002. The first introduced a tax on electricity and petroleum, at variable rates based on environmental considerations; renewable sources of electricity were not taxed. The second adjusted the taxes to favor efficient conventional power plants. The third increased the tax on petroleum. At the same time, [[income tax]]es were reduced proportionally so that the total tax burden remained constant.

The regional government of [[Balearic Islands]] (then held by an [[ecosocialist]] coalition) established an ecotax in 1999. The Balearic Island suffer a high human pressure from tourism, that at the same time provides the main source of income. The tax ([[€]]1.00 per person per day) would be paid by visitors staying at tourist resorts. This was criticized by the conservative opposition as contrary to business interests, and they abolished the tax in 2003 after seizing back the government.

A variety of ecotaxes (often called "severance taxes") have been enacted by various states in the United States. The [[Supreme Court of the United States]] held in ''[[Commonwealth Edison Co. v. Montana]]'', 453 U.S. 609 (1981), that in the absence of federal law to the contrary, states may set ecotaxes as high as they wish without violating the [[Commerce Clause]] or the [[Supremacy Clause]] of the [[United States Constitution]].<ref name="Elison">Elison, Larry M. and Snyder, Fritz. ''The Montana State Constitution: A Reference Guide.'' Santa Barbara, Calif.: Greenwood Publishing Group, 2001. {{ISBN|0-313-27346-4}}</ref>

Starting from January 1, 2018, China's first green tax aimed at environmental protection, the Environmental Protection Tax, was officially implemented, replacing the pollution discharge fee system that had been in place for nearly 40 years. The environmental protection tax is declared and paid quarterly, and the first collection period will be from April 1 to 15, 2018. The scope of taxation is air, water, solid and noise pollutants directly discharged into the environment. At present, except for the Tibet Autonomous Region, all provinces, autonomous regions and municipalities have issued specific applicable tax amounts for taxable air pollutants and water pollutants in their regions in accordance with legal procedures.<ref name=":1">{{Cite web |date=2018-01-11 |title=Environmental protection tax is coming, what is the impact? —— Authoritative departments explain in detail the new regulations on the collection and management of my country's first green tax |url=https://www.gov.cn/zhengce/2018-01/11/content_5255653.htm |website=Central People's Government of the People's Republic of China}}</ref>