Manure Policy and MINAS: Regulating Nitrogen and Phosphorus Surpluses in Agriculture of The Netherlands
This document, prepared by Prof. Oene Oenema and Paul B.M. Berentsen of Wageningen University, assesses the political economy of the implementation of the ‘minerals accounting system’ MINAS in the Netherlands. While the system contributed to some environmental improvements, the costs of its implementation were high.
The report was prepared as part of the work programme of the Joint Meetings of Tax and Environment Experts under OECD’s Fiscal Affairs Committee and Environment Policy Committee.
Similar case studies on how the political obstacles to the introduction of economic instruments for environmental policy with potentially negative impacts on sectoral competitiveness have been overcome have been prepared concerning the Heavy Goods Vehicle fee in Switzerland and Climate Change Levy in United Kingdom. A similar study on the taxation of fuels used in domestic commercial aviation in Norway will be prepared in 2005.