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di ANDREA MOLOCCHI / Senior environmental economist at the Italian Ministry of Environment
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Aim of the paper is to verify the coherence of the Italian national framework of environmental taxes with the Polluters Pays Principle, measured through the environmental external costs of activity sectors, and to draw recommendations for an environmental tax reform in the context of the broader Italian fiscal system.


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The paper has been divided in two parts. In the first part, published in the present issue of Nuova Energia, analysis will be focused on the evaluation of environmental external costs (air pollutants, greenhouse gases, heavy metals and noise emissions) of economic activities and households in Italy.
Firstly, the scientific literature context, the methodological boundaries and main assumptions of the evaluation will be described (section 1). Then, main results will be presented at different sector breakdown levels and by calculating the external environmental costs per unit of added value generated by each sector (section 2).
In the second part of the paper, that will be published in the next issue of Nuova Energia, an introductory overview of environmental taxes in Italy and their revenues will be made (section 3).
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