The main objective of the project was to define the basic parameters that should govern the establishment of a tax on electronic commerce in order to encourage more efficient behaviour from the environmental point of view of the consumer. 

The report calculated the amount of tax and a first estimate of the effects on online consumer demand, as well as other aspects of implementation, such as the territorial scope of application. CENIT provided the definition and quantification of the tax, evaluation of the tax’s effects on e-commerce demand and the logistics sector, proposal of a tax implementation framework and compilation of the final report with conclusions and recommendations.

Client: Metropolitan Transport Authority (Barcelona)

Dates: 2020

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