The report Environmental Tax Policy Review of Andalusia is the final report of the project on “Technical support for an integral reform of the environmental tax legal framework of the Autonomous Region of Andalusia” funded by the European Union via the Technical Support Instrument, and implemented by the OECD, in cooperation with the Directorate-General for Structural Reform Support (DG REFORM) of the European Commission.1 The project seeks to provide strategic recommendations to Andalusia to plan potential adjustments to its environmentally relevant tax legal framework, with a view to improving regional environmental outcomes and strengthening contributions to national and global performance.
The project was led by the OECD’s Centre for Tax Policy and Administration (CTPA) and carried out in partnership with the OECD Environment Directorate (ENV) and the OECD’s Centre for Entrepreneurship, SMEs, Regions and Cities (CFE).
The project and final report were led by Luisa Dressler under the responsibility of Kurt Van Dender at CTPA. Anasuya Raj (CTPA) conducted the assessment in the areas of greenhouse gas emissions and air pollution for stationary sources (electricity and industry) and for water pollution and usage. Luisa Dressler (CTPA) carried out the analysis on greenhouse gas emissions and air pollution in road transport. The case study work and the analysis of the legal framework for stationary sources, road transport and water were conducted by Isabelle Chatry, Kate Power and Margaux Vincent (CFE), with the support of Francisco Martes Porto Macedo. Anna Martínez Guallar, Verónica Martínez Sánchez and Ignasi Puig Ventosa from ENT Environment & Management provided the legal and economic analysis for circular economy and waste management under the guidance of Peter Börkey and Frithjof Laubinger (ENV). Frithjof Laubinger (ENV) led the assessment in the area of the taxation of tourist stays, in collaboration with Luisa Dressler and Anasuya Raj (CTPA).
A Scientific Committee accompanied the project and provided valuable input and feedback at various stages: Francisco Adame Martínez (University of Seville), Maria Garcia Valiñas (University of Oviedo), Xavier Labandeira (University of Vigo), Marina Rosales Martinez (University of Seville) and Jaime Vallés-Giménez (University of Zaragoza).
The publication and dissemination of the report was coordinated by Bethany Millar-Powell under the supervision of Assia Elgouacem, with the valuable support of Karena Garnier, Nathalie Lagorce, Michael Sharatt, Violet Sochay and Carine Tyler.
The authors wish to thank Javier Jiménez López (General Secretariat of Finance, Region of Andalusia) and Bogdan Tasnadi (DG REFORM, European Commission) for their continuous support throughout the project. The results of the project were discussed with the Region of Andalusia at a workshop in December 2022. The Government of Andalusia assisted with the provision of data and shared suggestions, inputs and comments at various stages. The authors are also grateful to the following colleagues from the Region of Andalusia. From the Regional Ministry of Economy, Finance and European Funds: Javier Jiménez López, Javier Chavarría Fuentes, Alberto González González (General Secretariat of Finance), María del Robledo Romero Rus, María José López Romeu, Álvaro Yanes Elejalde, Fernando Alpresa Gutiérrez, Inmaculada Bravo Falcón, María Inmaculada Fernández Bernárdez, Desiré Benítez Zamora (General Secretariat of Finance; Directorate General for Taxation, Financing, Financial Relations with Local Corporations and Gambling), Enrique Arcos Vargas (General Secretariat of Finance; Andalusian Tax Agency), Macarena Hernández Salmerón (General Secretariat of Economy), Sonia Fernández Boniquito, and Martín Manzanera (General Secretariat of Economy; Institute of Statistics and Cartography of Andalusia). From the Regional Ministry of Sustainability, Environment and Blue Economy: Elena Ortega Díaz (General Secretariat for Sustainability, Environment and Blue Economy) and David Fernández Guerra (General Secretariat for Sustainability, Environment and Blue Economy; Directorate General for Environmental Sustainability and Climate Change). From the Regional Ministry of Agriculture, Fisheries, Water and Rural Development: Pedro Gómez Galán (General Secretariat for Water). From the Regional Ministry of Industrial Policy and Energy: Joaquín Villar Rodríguez, Marcos Borrero Gaviño (Andalusian Energy Agency). From the Regional Ministry of Health and Consumption: Luis Ángel Moya Ruano (Directorate General for Public Health and Pharmaceutical Regulation).
The authors thank OECD colleagues for their valuable inputs in the analysis: Konstantinos Theodoropoulos and Kurt Van Dender (CTPA), Xavier Leflaive and Rodrigo Pizarro (ENV), and Ander Eizaguirre, Andres Fuentes Hutfilter and Oriana Romano (CFE).