1. Fundamentals of environmental taxation

There are several ways of combating pollution. The first is normative: texts, whether international conventions, laws or regulations, are adopted to regulate or prohibit polluting products or activities. The second is judicial: the polluter is brought before a judge, where he or she must account for his or her actions and make reparation, according to various liability regimes. The third is economic: companies exchange quotas in return for payment. The fourth is fiscal. None of these means is sufficient on its own to eliminate pollution once and for all; they need to be combined to multiply the chances of achieving results.