Introduction to eco-taxation and ecological justice: from the "black swan” to the "green tiger(s)”

The European Parliament with its recent resolution has introduced the European Green Deal, following the EU Commission Communication of December 11th 2019. All over the world health issues hinnies an unfair distribution of human and environmental resources that is to consider as urgent environmental and intergenerational justice. It is to clarify that tax justice can play an essential role addressing economical and non-economical behaviors.

1 ECONOMICS AND ECOLOGICAL (UN)JUSTICE: A SHORT INTRODUCTION

The environmental protection is an important ethical issue and it engages public debate all over the world. Every day the media update on environmental matters by reporting data from scientists, and opinions from politicians and citizens, including the young. Among these issues a better ecological taxation is needed to improve social and environmental justice.1

In 2019, for the Oxford Dictionary "climate emergency” is the most important and most used word to define the current ecological crisis.2 For the World Monetary Found, CO2 emissions are too high and we face a climate emergency.3 Furthermore, climate change affects soil and agriculture activities, increasing poverty all over the world. "Soil erosion must be stopped ’to save our future’, affirmed the UN agriculture agency.4 To prevent poverty and social global effects, taxes are an instrument that empowers policy-making decisions aimed at improving environmental protection and intergenerational justice. Many international conferences are focusing on these issues.5

As Janet Milne, a worldwide expert of environmental tax law, recently suggested, while, in general, studies on economics and law are lacking, some focus on ecological issues.6 There is a fiery debate and its scale is much wider than in the last years: a lot of new fields of investigation are now open. So, the traditional economy theories that can be used as well as the behavioral to explain environmental issues.7 In this large debate among economists it is possible to individuate two big categories of studies or researches: some scholars are conservative but many others are progressivists. The conservatives one strongly affirms the freedom of movement of people and good as essential to maximize collective benefits and then the idea of equality and social justice upon criticists are subordinated. On the contrary, the progressivist economists are strongly focused on fighting social and economic injustices, sometimes even foregoing to growth and economic development. For this very reason, it is not obvious to consider the temporal horizon by distinguishing studies that have a short term and ones with long-term horizon. Another further possible distinction is between general studies from then that studies some particular sector like the energy sector, or financial sector or even the environmental one: in this case we talk about ecological economics. It is in the understanding of the urgency to afford the "climate emergency” that economists’ effort in this specific issue take on increased relevance. One of the first reports is the one published by the Club of Rome in 1972: "The limits to growth”. The message that is still actual is that "Man can create a society in which he can live indefinitely on earth if he imposes limits on himself and his production of material goods to achieve a state of global equilibrium with population and production in carefully selected balance.”

2 THE EUROPEAN GREEN DEAL AND THE ENVIRONEMTAL (UN)JUSTICE

In Europe the Parliament has recently approved a resolution concerning the Green new deal. The idea is that financing circular economy and sustainable activities it will be possible to realize not only environmental protection but also social justice developing economic activities.8 Also, environmental taxes will play a relevant role in financing and realizing environmental justice.

All economists describe justice, equality and intergenerational justice as well, also connected with fiscal policies. But all is still so fragmented. Fiscal policies to improve environmental protection and social justice is one of the ways to finance the European new deal. So economic studies are important to determine correct tax policies and its effects.

3 ENVIORNMENTAL TAXATION IS ESSENTIAL TO REDUCE ECOLOGICAL AND SOCIAL INJUSTICE

Climate emergency and the urgency of environmental protection have stimulated improving researches on ecological economics: in this perspective environmental or ecological taxation can promote and address developing policies both stimultating economies and implement quickly ecological transition: this can be a perfect combination. So, for that, austerity is not a solution and create inequality. The alternative is much more expensive as Stieglitz affirmed.13 The considerations of Stiglitz are important and confirmed also in another publication.14 In industrial counties to reduce poverty is important to increase wages for workers, and also stimulate investment. But policies for developing countries have to be different.15 Anyway, also in this case investment are essential. Developing policies, also ecological, help to develop also developing countries but first of all give back hope or trust in the future.16

The sustainable development goals represent a great opportunity to fight poverty and environmental injustice.17 The 2030 Agenda for Sustainable Development expressly affirms that:

"We recognize that eradicating poverty in all its forms and dimensions, including extreme poverty, is the greatest global challenge and an indispensable requirement for sustainable development. We are committed to achieving sustainable development in its three dimensions – economic, social and environmental – in a balanced and integrated manner. We will also build upon the achievements of the Millennium Development Goals and seek to address their unfinished business.”18

It is important to report the last resolution of the European Parliament (resolution of 15 January 2020 on the European Green Deal (2019/2956(RSP)) – P9_TA-PROV(2020)0005. About the European Green Deal it "stresses that all people living in Europe should be granted the fundamental right to a safe, clean, healthy and sustainable environment and to a stable climate, without discrimination, and that this right must be delivered through ambitious policies and must be fully enforceable through the justice system at national and EU level”. Furthermore, it "sees the Green Deal as a catalyst for an inclusive and nondiscriminatory societal transition with climate neutrality, protection of the environment, sustainable resource use and the health and quality of life of citizens within planetary boundaries as key objectives.”

The non-discrimination and fairness between generations are essential in the Green new deal as well as to the fully compatibility with the "European Pillar of Social Rights”: "Underlines that the Green Deal must aim for a prosperous, fair, sustainable and competitive economy that works for all, across all regions in Europe; believes that the Green Deal should create economic opportunities and fairness between generations; stresses the importance of respecting and strengthening social dialogue at all levels and sectors in order to ensure a just transition; emphasises the need for a gender perspective on actions and goals in the Green Deal, including gender mainstreaming and genderresponsive actions; reiterates that the transition to a climate-neutral economy and a sustainable society must be carried out in conjunction with the implementation of the European Pillar of Social Rights and insists that all initiatives taken under the European Green Deal must be fully compatible with the European Pillar of Social Rights”.19

That is another problem that is the difference of menacing of non-discrimination principle in economics and law, also having regard to international trade.20 First of all it is affirmed that the European Parliament sees the European Green Deal as an opportunity to reinvigorate European public debate; underlines the importance of involving citizens, national and regional parliaments, civil society and stakeholders such as NGOs, trade unions and businesses in the elaboration and implementation of the European Green Deal. After that, it "highlights that trade can be an important tool to promote sustainable development and to help fight climate change; believes that the European Green Deal should ensure that all international trade and investment agreements include strong, binding and enforceable sustainable development chapters, including on the climate and the environment, that fully respect international commitments, in particular the Paris Agreement, and are compliant with WTO rules; welcomes the Commission’s intention to make the Paris Agreement an essential element of all future trade and investment agreements and to ensure that all chemicals, materials, food and other products placed on the European market fully comply with relevant EU regulations and standards”.

4 FROM AN EUROPEAN GREEN DEAL TO THE GLOBAL SUSTAINABLE GROWTH: FROM BLACK SWAN TO THE GREEN TIGER(S)

As conclusion we can use the words of the resolution where the Parliament "Underlines that the Green Deal should be at the heart of Europe’s strategy for new sustainable growth, while respecting the earth’s planetary boundaries, and for creating economic opportunities, driving investment and providing quality jobs”. Furthermore, "underlines that the global challenges of climate change and environmental degradation require a global response; stresses the need for the EU to show ambition and the need to mobilize other regions of the world to work in the same direction; underlines the EU’s role as a global leader on environment and climate action”

A recent study of Oxford Martin School point out that a lot of countries have great potentialities to develop greener ecomomy.21 So the black swan will transform in a green tiger.22 But we have to remember Jaleb: the precaution principle will play an important role to prevent environmental and health crisis.23 Also the United Nation draw the attention on these fundamental issues following a public consultation.24

The recent global health problems draw one more time the urgency of environmental and health protection that are twin sides of the same coin.25 The fight to the climate crisis, or better climate emergency has come one of the overreaching objectives also to preserve rights of the future generations.

Carlo Soncini – Univerity of Parma (Italy) – PhD in Tax Law at the Univerity of Campania "Luigi Vanvitelli” – Visiting scholar Boston College Law School 2019–2020.