Environmental Taxation and Fertilizers: An Alternative to Recover the Quality of Water Resources in Argentina
| dc.contributor.author | Salassa Boix, Rodolfo R. | |
| dc.date.accessioned | 2022-05-03T16:05:03Z | |
| dc.date.available | 2022-05-03T16:05:03Z | |
| dc.date.issued | 2022-05-03 | |
| dc.description | 24 pages | en_US |
| dc.description.abstract | Eutrophication is a process of water deterioration caused by the excessive and uncontrolled enrichment of nutrients, which conditions its use and generates ecological, health, economic, and social impacts. Considering the consequences of eutrophication for Argentina, which are likely to worsen with COVID-19; that one of its main causes is the excessive use of chemical fertilizers; and that tax measures may be effective to modify human behaviors, the goal is to evaluate the way in which the national tax system can help to restore the quality of the Argentine eutrophic water resources and to develop normative proposals in that direction. To achieve this goal, the Article will first develop the link between tax measures and environmental protection; second, it will study the legal experience of other countries when applying taxes on fertilizers to tackle eutrophication; and, finally, it will analyze the different alternatives within the Argentine tax system to discourage the use of fertilizers. In short, the Article shows that Argentina is not currently taking advantage of environmental taxation to modify agricultural practices involved in the eutrophic process of its water resources. | en_US |
| dc.identifier.citation | 37 J. Env’t. L. & Litig. 225 | en_US |
| dc.identifier.issn | 1049-0280 | |
| dc.identifier.uri | https://hdl.handle.net/1794/27115 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | University of Oregon School of Law | en_US |
| dc.rights | All Rights Reserved. | en_US |
| dc.subject | Environmental law | en_US |
| dc.subject | Environmental protection | en_US |
| dc.subject | Water law | en_US |
| dc.subject | Argentina | en_US |
| dc.subject | Taxation | en_US |
| dc.title | Environmental Taxation and Fertilizers: An Alternative to Recover the Quality of Water Resources in Argentina | en_US |
| dc.type | Article | en_US |