Tax policies and sustainability in megaprojects

This paper examines the role of taxation in promoting megaprojects in a sustainable way. Megaprojects are designed to manage public utilities and to provide better services to the community, but their implementation has often irreversible environmental effects: that is why fiscal policies have a crucial role during their construction, both encouraging their financing and preventing the environment degradation. In this regard, the “double role” of taxation is clear: beyond providing tax reliefs to stakeholders involved in megaprojects, efficient tax policies are needed to promote sustainable megaprojects and to address the fiscal burden towards environmentally harmful activities.