Can taxes be a tool environmental protection?

Abstract

The human damage to the environment is a consequence of the mercantile regimes of production, but it becomes particularly intense under the capitalism, given that such mode of production has an intrinsic tendency to an unceasing growth. It is not to be hoped the disappearance of capitalism in the short and middle term, so it is not probable a radical change in such adverse context. However, the protection of the nature is urgent, because the damage can be irreversible. First, it is an ethic imperative, as well as the skill of capitalism to adapt itself could operates favorably to protection measures. The most famous model of an environment protect tax, is the so called pigouvian taxes, which are based on the idea that a tax on the polluting person is, from the point of view of such persona, a cost that counterweights the “social cost” caused by pollution. This function is not consistent with the purpose of preserving at all costs the environment: the tax structure of “payment for damage” turns the environment into merchandise, whose price is the tax. Besides, such tax does not impede the development of damaging activities, since the main polluting enterprises are oligopolies or monopolies and can translate the additional tax cost to their prices. Consequently, only the prohibition of activities is an environment real protection measure.