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The most popular tax in Europe? Lessons from the Irish plastic bags levy

机译：欧洲最受欢迎的税收？爱尔兰塑料袋税的教训

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摘要

There have been occasional ad hoc efforts to influence consumer behaviour by the imposition of product taxes that reflect external costs imposed by such products that are not initially included in their price. In the spirit of this idea, in 2002 Ireland introduced a 15 Euro cent tax on plastic shopping bags, previously provided free of charge to customers at points of sale. The effect of the tax on the use of plastic bags in retail outlets has been dramatic—a reduction in use in the order of 90%, and an associated gain in the form of reduced littering and negative landscape effects. Costs of administration have been very low, amounting to about 3% of revenues, because it was possible to integrate reporting and collection into existing Value Added Tax reporting systems. Response from the main stakeholders: the public and the retail industry, has been overwhelmingly positive. Central to this acceptance has been a policy of extensive consultation with these stakeholders. The fact that a product tax can influence consumer behaviour significantly will be of interest to many policymakers in this area. This paper analyses the plastic bag levy success story and provides insights and general guidelines for other jurisdictions planning similar proposals.
机译：偶尔会有临时性的努力，通过征收产品税来影响消费者的行为，这些产品税反映了此类产品最初未计入价格的外部成本。本着这种想法的精神，爱尔兰于2002年对塑料购物袋征收了15欧分的税，以前对销售点的顾客免费提供。税收对零售店中塑料袋的使用产生了巨大的影响-使用量减少了90％左右，并且以减少乱抛垃圾和负面景观影响的形式带来了相关收益。管理成本非常低，约占收入的3％，因为可以将报告和收款整合到现有的增值税报告系统中。主要利益相关者（公众和零售行业）的反应非常积极。与这些利益相关者进行广泛协商的政策是接受这一政策的核心。产品税会严重影响消费者的行为这一事实将使该领域的许多决策者感兴趣。本文分析了塑料袋征费的成功案例，并为其他规划类似建议的辖区提供了见解和一般指导。

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