In this essay Arjen Schep describes and analyses the possibilities to use taxes of Dutch sub national governments (municipalities and water boards) as instruments for sustainability goals such reducing greenhouse gasses, climate adaptation and circular economy. The author also proposes adjustments to legislation to improve the effectiveness of local taxes as instruments for sustainability goals and describes a new municipal instrument for financing the investment needed to make residential homes sustainable.
Erasmus School of Law

Schep, A., Graeff, de, J.J. (Jan Jaap), Groenendijk, N.S. (Nico), & Gradus, R. (2018). Duurzaamheid en lokale belastingen. In Verduurzaming, en nu de kosten nog (pp. 65–103). Retrieved from