International Review of Waste Management Policy - Department of ...

52.4 Evaluation Studies Available
Information used within this review draws heavily from the following sources:
763
� Eunomia’s Household waste prevention policy side research programme report
for Defra qualitatively describes the effects of the English landfill tax and
Dutch tax and ban. It draws on prior research and comments critically on the
effectiveness of the policies to date. Eunomia, The Environment Council, Öko-
Institut, TNO, Atlantic Consulting (2007) Household Waste Prevention Policy
Side Research Programme, Final Report for Defra.
� Ecotec’s study on taxation and charges in Europe includes an in depth review
of landfill taxes in England, France and Austria. It includes sections on Tax
Design, Process Development, Organisation Roles, Intentionality of the Tax,
Effectiveness, Equity and Distribution, Effect on Producers / Consumers /
Trade / Employment, Internal Market, Competition / Revenue Issues, and
Costs. However, some significant changes have now occurs since the report
was published. Ecotec (2001), Study on the Economic and Environmental
Implications of the use of Env. Taxes & Charges in the EU.
� The Dutch Environmental Ministry produced a report in 2005 with an ex post
assessment of the waste tax and ban. Bartelings, H., P. van Beukering, O.
Kuik, V. Linderhof, F. Oosterhuis, L. Brander and A. Wagtendonk (2005)
Effectiveness of Landfill Taxation, R-05/05, Report Commissioned by
Ministerie von VROM, November 24, 2005.
� European Environment Agency (2005) Market-based instruments for
environmental policy in Europe, EEA Technical report No 8/2005,
http://reports.eea.europa.eu/technical_report_2005_8/en/EEA_technical_re
port_8_2005.pdf
� European Environment Agency (2007) The road from landfilling to recycling:
common destination, different routes,
http://reports.eea.europa.eu/brochure_2007_4
� German case study compiled by the Öko-Institut
� Flemish case study (Flanders Region) compiled by Arcadis
52.5 Environmental Benefits
The consequences of taxes and bans are difficult to separate out from the effects of
other instruments in place at the same time. As stated previously, a ban on landfill
does not dictate where the material which can no longer be landfilled will be sent.
Other policies, and market conditions, will dictate how this material is managed.
Where levies are concerned, in principle, it would be possible to structure levies so as
to ‘rig’ the waste management market and make specific options more desirable than
others. To some degree, this is reflected in the structure of levies. However, in
practice, most countries use a range of complementary instruments to influence the
relative desirability of competing options. Consequently, whilst levies make specific
options less desirable, other policies will influence how materials subject to a levy are
dealt with.
International Review of Waste Policy: Annexes