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Keywords = circular taxation

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15 pages, 1130 KB  
Article
Exploring the Drivers of Food Waste Across EU Member States: A Socio-Economic and Environmental Perspective
by Vardan Aleksanyan, Felix H. Arion, Sargis Gevorgyan, Davit Markosyan, Suren H. Parsyan, Karine Mnacakanyan, Firuta Camelia Oroian, Iulia Cristina Muresan, Iulia Diana Arion and Sabin Chis
Foods 2025, 14(24), 4174; https://doi.org/10.3390/foods14244174 - 5 Dec 2025
Viewed by 389
Abstract
This study addresses the critical issue of Food Waste (FW) across the 27 European Union (EU) member states by investigating its correlation with key socio-economic and environmental factors. Utilizing panel data regression with a fixed-effects model, this research controls for inherent country-specific characteristics [...] Read more.
This study addresses the critical issue of Food Waste (FW) across the 27 European Union (EU) member states by investigating its correlation with key socio-economic and environmental factors. Utilizing panel data regression with a fixed-effects model, this research controls for inherent country-specific characteristics to isolate the influence of variables, such as GDP per capita, educational attainment, environmental taxes, and economic burden on FW levels. The analysis reveals that FW is shaped by a complex interplay of factors, where economic affluence (GDP per capita) and financial stress (housing cost overburden) both exhibit a positive and statistically significant relationship with increased FW. Conversely, higher educational attainment, particularly at the bachelor’s and master’s degree levels, is strongly associated with reduced FW, emphasizing education’s role in promoting sustainable behavior. Environmental policy variables, including environmental taxes and circular material use, are negatively correlated with waste, suggesting effective indirect reduction. Notably, government support for agriculture demonstrates a positive association with FW, potentially indicating incentives for overproduction. These findings highlight the multidimensional nature of FW in the EU, necessitating comprehensive policy responses that integrate educational initiatives, economic levers, and sustainability-oriented reforms to promote resource-efficient consumption across the continent. By clarifying these relationships, this study contributes to the literature by providing one of the few examples of cross-country, EU-wide panel analyses that jointly consider economic, educational, and policy dimensions of FW. The findings offer practical implications for policymakers, emphasizing that FW reduction requires integrated strategies: strengthening environmental taxation and circularity initiatives, aligning agricultural subsidies with sustainability goals, and expanding educational programs that cultivate food-responsible behavior. Together, these insights support the design of more targeted and evidence-based interventions to reduce FW and promote resource-efficient consumption across the EU. Full article
(This article belongs to the Section Food Security and Sustainability)
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26 pages, 3169 KB  
Article
Overcoming Barriers to Circular Economy in Plastic Packaging: Enablers and Integrated Strategies in Multinational Companies
by Daniela Bustamante, Abraham Londoño-Pineda, Jose Alejandro Cano and Stephan Weyers
Sustainability 2025, 17(21), 9757; https://doi.org/10.3390/su17219757 - 1 Nov 2025
Viewed by 1958
Abstract
The transition to a circular economy (CE) in plastic packaging faces persistent barriers, including regulatory fragmentation, technological limitations, and supply chain disconnection. This study examines how multinational companies address these challenges by leveraging enablers such as advanced policies, technological innovation, and cross-sectoral collaboration. [...] Read more.
The transition to a circular economy (CE) in plastic packaging faces persistent barriers, including regulatory fragmentation, technological limitations, and supply chain disconnection. This study examines how multinational companies address these challenges by leveraging enablers such as advanced policies, technological innovation, and cross-sectoral collaboration. Based on a PRISMA-guided systematic review and a descriptive–explanatory case study, semi-structured interviews with senior managers were analyzed through thematic coding and data triangulation. Findings reveal that regulatory measures like virgin plastic taxation and post-consumer recycled material (PCR) incentives are effective only when synchronized with technical capacities. Investments in recycling infrastructure and circular design, such as resin standardization, enhance the quality of secondary materials, while local supply contracts and digital traceability platforms reduce volatility. Nevertheless, negative consumer perceptions and inconsistent PCR quality remain major obstacles. Unlike prior studies that examine barriers and enablers separately, this research develops an integrative framework where their interaction is conceptualized as a systemic and non-linear process. The study contributes to CE theory by reframing barriers as potential drivers of innovation and provides practical strategies, combining policy instruments, Industry 4.0 technologies, and collaborative governance to guide multinational firms in accelerating circular transitions across diverse regulatory contexts. Full article
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25 pages, 1317 KB  
Article
The Role of Digital Technologies in Advancing Sustainable Economic Development into Intersections of Policy, Law, Environmental Economics, and a Comparative Study of China, the EU, and the USA
by Yizhi Zhang and Muhammad Bilawal Khaskheli
Sustainability 2025, 17(19), 8666; https://doi.org/10.3390/su17198666 - 26 Sep 2025
Cited by 5 | Viewed by 2341
Abstract
This research delves into the central position of digital technology as a stimulator of sustainable economic advancement. This study examines the complementary convergence of policy structures, law, and environmental economics that unleashes this advancement. This research finds and explores converging strategies in tapping [...] Read more.
This research delves into the central position of digital technology as a stimulator of sustainable economic advancement. This study examines the complementary convergence of policy structures, law, and environmental economics that unleashes this advancement. This research finds and explores converging strategies in tapping digital innovation towards sustainability goals through benchmarking China, the EU, and the USA. This study bridges a gap in the literature since it undertakes a systematic, cross-disciplinary analysis and offers policymakers valuable inputs to craft effective strategies leveraging technology to a prosperous, sustainable world future. The results prove that new technologies enhance environmental law efficacy, transparency, and enforcement. It provides a prospective framework integrating digital solutions into policy and legal design, connecting economic growth with environmental degradation. Imperial methods in the form of qualitative research grounded on literature review, secondary data, green growth sustainable development, circular economy project studies, and smart conurbations to evaluate the efficacy of digital policy machinery indicate that digitally empowered policies significantly enhance resource productivity, maximise environmental taxation and cap-and-trade instruments, and enhance green innovation. This paper concludes with a policy road map for integrating digital to achieve synergistic economic and environmental objectives, calling for a new paradigm in environmental economic policy and law. Full article
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26 pages, 1444 KB  
Article
The Path to Environmental Sustainability: How Circular Economy, Natural Capital, and Structural Economic Changes Shape Greenhouse Gas Emissions in Germany
by Hanyu Chen, Guanbing Zhao and Muhammad Ramzan
Sustainability 2025, 17(13), 5982; https://doi.org/10.3390/su17135982 - 29 Jun 2025
Cited by 1 | Viewed by 2044
Abstract
Environmental sustainability constitutes a strategic priority for Germany, with the circular economy serving a crucial function in its realization. Circular practices foster sustainable development by decreasing reliance on finite resources, minimizing waste, and reducing greenhouse gas (GHG) emissions. The circular economy provides ecological [...] Read more.
Environmental sustainability constitutes a strategic priority for Germany, with the circular economy serving a crucial function in its realization. Circular practices foster sustainable development by decreasing reliance on finite resources, minimizing waste, and reducing greenhouse gas (GHG) emissions. The circular economy provides ecological advantages and strengthens economic resilience through the promotion of innovation, enhancement of supply chain efficiency, and creation of green jobs. Complementary measures, including the preservation of natural capital, the enactment of structural economic reforms, and the implementation of environmental taxes, enhance sustainability objectives. Ecosystem conservation enhances carbon absorption, structural changes facilitate low-emission industries, and environmental taxes incorporate environmental costs. In contrast, industrial activity continues to be a significant contributor to GHG emissions, necessitating policy examination. This study analyzes the relationships between the circular economy, natural capital, structural change, environmental taxation, and industrial activities on GHG emissions in Germany from the first quarter of 2010 to the fourth quarter of 2022. The study employs wavelet coherence analysis (WCA), fully modified ordinary least squares (FMOLS), and dynamic ordinary least squares (DOLS), demonstrating that circular economy practices, natural capital, structural changes, and environmental taxes significantly reduce GHG emissions. Conversely, industrial activities continually elevate GHG emissions in Germany. Moreover, WCA further reveals the time–frequency dynamics and co-movement patterns between key variables and GHG emissions, enabling the detection of both short-term and long-term dependencies. The results indicate that enhancing environmental sustainability in Germany could be effectively achieved by mandating the integration of recycled materials within key industrial sectors to improve environmental sustainability, which would help lower resource extraction and related GHG emissions. Full article
(This article belongs to the Section Air, Climate Change and Sustainability)
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28 pages, 939 KB  
Article
The Opportunity Cost Between the Circular Economy and Economic Growth: Clustering the Approaches of European Union Member States
by Dumitru Alexandru Bodislav, Rareș Mihai Nițu, Grigore Ioan Piroșcă and Raluca Iuliana Georgescu
Sustainability 2025, 17(6), 2525; https://doi.org/10.3390/su17062525 - 13 Mar 2025
Cited by 2 | Viewed by 2402
Abstract
The circular economy (CE) framework is increasingly recognized as essential for achieving sustainable development by addressing the challenges of resource depletion, waste generation, and environmental degradation. This study examines the relationship between resource consumption, waste management procedures, and energy efficiency within European Union [...] Read more.
The circular economy (CE) framework is increasingly recognized as essential for achieving sustainable development by addressing the challenges of resource depletion, waste generation, and environmental degradation. This study examines the relationship between resource consumption, waste management procedures, and energy efficiency within European Union (EU) member states, leveraging data from 2004 to 2023. Using Pearson correlation analysis, Principal Component Analysis (PCA), and K-means clustering, this study identifies key sustainability performance indicators and classifies EU nations into four distinct clusters based on CE adoption. These findings reveal a strong positive correlation between resource productivity and circular material use, indicating that efficient resource management significantly enhances sustainability performance. Similarly, energy productivity exhibits a moderate correlation with resource efficiency, suggesting that economies optimizing energy consumption also enhance material use efficiency. This study also assesses the role of policy instruments, such as environmental taxation, which show a weak negative correlation with resource productivity. These insights provide actionable recommendations for policymakers to tailor interventions, harmonize sustainability strategies, and address regional disparities to accelerate the transition to a resilient and efficient circular economy model. Full article
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13 pages, 686 KB  
Article
Assessment of the European Emissions Trading System’s Impact on Sustainable Development
by Giacomo Di Foggia, Massimo Beccarello and Ugo Arrigo
Sustainability 2024, 16(1), 223; https://doi.org/10.3390/su16010223 - 26 Dec 2023
Cited by 8 | Viewed by 4240
Abstract
This study explores the interaction between the emission trading system and the Sustainable Development Goals. Using an empirical analysis of a sample of European installations covered by the Emission Trading System from 2016 to 2021, we assessed how the system internalized the costs [...] Read more.
This study explores the interaction between the emission trading system and the Sustainable Development Goals. Using an empirical analysis of a sample of European installations covered by the Emission Trading System from 2016 to 2021, we assessed how the system internalized the costs of carbon emissions across economic sectors and analyzed its impact on achieving the Sustainable Development Goals. The results revealed that while the increased efficiency of the emissions trading system had positive effects on environmental taxation and the reduction in economic losses due to climate change, challenges persist in natural resource use and energy dependence. This study offers new insight into the carbon ability pricing policies to properly allocate environmental costs. This study highlights the importance of integrating complementary policy instruments to strengthen effectiveness, given the link between the selected sustainable development and circular economy variables. The results provide stakeholders and policymakers with essential information for optimizing environmental policies and developing integrated approaches. If well implemented, such policies can effectively contribute to the fight against climate change and promote sustainable development by reducing social and environmental costs. Full article
(This article belongs to the Special Issue Sustainable Development Goals and Circular Economic)
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27 pages, 3738 KB  
Review
Regulatory Paradigm and Challenge for Blockchain Integration of Decentralized Systems: Example—Renewable Energy Grids
by Ernest Barceló, Katarina Dimić-Mišić, Monir Imani, Vesna Spasojević Brkić, Michael Hummel and Patrick Gane
Sustainability 2023, 15(3), 2571; https://doi.org/10.3390/su15032571 - 31 Jan 2023
Cited by 28 | Viewed by 8641
Abstract
Nowadays, fossil fuels are used in a clearly unsustainable way that can bring potentially catastrophic consequences. Electricity is currently delivered to end users by generation and energy transmission companies. Previous research shows that the development of modern circular economy sets a need for [...] Read more.
Nowadays, fossil fuels are used in a clearly unsustainable way that can bring potentially catastrophic consequences. Electricity is currently delivered to end users by generation and energy transmission companies. Previous research shows that the development of modern circular economy sets a need for the re-orientation of socio and economic development of decentralized systems, including energy basis. In addition to being ecological, the use of renewable energy sources also has economic significance by contributing to energy independence. Citizens, industries, local and national authorities become interconnected within emerging novel renewable energy sourcing communities, through which they establish trade of energy and, most importantly, models of investing and reshaping the distribution of renewable energy. The modern portfolio management of renewable energy networking is aiming toward decentralized systems of trade, where the consumer becomes a producer (prosumer) within the network, itself managed by users. Excess energy produced in the micro-grid nets within the over-arching national and transnational energy grid should be accounted for and managed with blockchain technology for financial and structural security. The decentralization of the energy market requires the establishment of strict norms that will regulate the market and taxation of profits arising. The extensive literature review on blockchain in the energy sector reflects a very pragmatic and narrow approach to the topic, although it is evident that the distribution of energy within the blockchain would enable economic development through reducing cost and ensuring more secure energy trade. Blockchain technology embeds the related digital codes, in which information will be visible to all, but also secured from hacking and duplicating. However, there are challenges to this paradigm, not least the energy consumption of the extensive nodal mesh required to perform the necessary protocols. This paper aims to provide an overview of the application of blockchain technology and the need for the development of the regulatory system and of potential solutions to the challenges posed. By undertaking an energy consumption analysis of blockchain implementation from first electronic principles, which has not been constructed before in the literature, this paper’s conclusion stresses the future demand for reducing energy consumption and considers the latest findings in the quantum coupling of light signals as a potential for solving the enormous ledger duplication structure problem. Full article
(This article belongs to the Special Issue Raising Power Energy from Distributed Renewable Sources)
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15 pages, 1260 KB  
Article
Energy Sustainability—Rebounds Revisited Using Axiomatic Design
by João Flores, Miguel Cavique and Júlia Seixas
Sustainability 2022, 14(11), 6737; https://doi.org/10.3390/su14116737 - 31 May 2022
Cited by 5 | Viewed by 2115
Abstract
Energy Sustainability has been addressed through advancing technology efficiency, which may increase the impact of the use of natural resources. However, the increase in efficiency makes services cheaper, which causes a rebound effect, direct or indirect, on energy consumption and materials. Moreover, the [...] Read more.
Energy Sustainability has been addressed through advancing technology efficiency, which may increase the impact of the use of natural resources. However, the increase in efficiency makes services cheaper, which causes a rebound effect, direct or indirect, on energy consumption and materials. Moreover, the popular concept of recycling seems insufficient to reduce the use of critical raw materials to provide energy services. From the perspective of the Earth’s limited resources, the sustainability problem needs a design approach to tackle the rebound effect from efficiency. This work aims to create a theoretical holistic review regarding energy use linked to technology efficiency, to understand how rebound effects may be prevented. In this work, the Axiomatic Design (AD) theory creates the framework that defines the Energy Sustainability functions and identifies the couplings that create the rebounds. According to AD, cycles occur on coupled designs, classified as poor designs. Decoupling the design clarifies two possible and complementary policies to achieve sustainability goals regarding the use of resources. The first is the circular economy, with constraints on energy and raw materials. The second is the massive use of local renewable energies. Plausible solutions come from mandating efficiency and taxation, dematerializing the economy, and reducing, reusing, remanufacturing, and recycling materials from products and systems. These solutions impact economic, environmental, and societal behaviors. The novelty of this approach is the definition of a system model for Energy Sustainability in the frame of AD, while tackling the rebound effect from technological efficiency. Full article
(This article belongs to the Special Issue Design for Sustainability—Axiomatic Design Science and Applications)
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17 pages, 1098 KB  
Article
When Harmful Tax Expenditure Prevails over Environmental Tax: An Assessment on the 2014 Mexican Fiscal Reform
by Sugey de Jesús López Pérez and Xavier Vence
Sustainability 2021, 13(20), 11269; https://doi.org/10.3390/su132011269 - 13 Oct 2021
Cited by 12 | Viewed by 4141
Abstract
This article examines the role of environmental taxation in mitigating environmental problems and contributing to sustainability in Mexico. It focuses on environmental tax revenues and tax expenditures since the 2014 Public Financial Reform (PFR), according to pro- or anti-environmental orientation. The research carried [...] Read more.
This article examines the role of environmental taxation in mitigating environmental problems and contributing to sustainability in Mexico. It focuses on environmental tax revenues and tax expenditures since the 2014 Public Financial Reform (PFR), according to pro- or anti-environmental orientation. The research carried out combines the study of the regulation of the selected tax instruments, their classification and the empirical analysis of the tax revenues and tax expenditures associated with the different taxes over the periods of validity of the taxes and benefits studied, using the databases of the CIAT and the Mexican SHCP. A critical analysis addresses the weak environmental function of environment-related taxes (IEPS, ISAN…), as well as the late implementation and reduced impact of the carbon and pesticide taxes introduced in 2014. The evolution of tax incentives and expenditure is thoroughly examined by examining both environmental measures, which have evolved positively but within a very reduced level, and the most prevalent tax expenditure measures, with harmful impacts to the environment. Based on the results obtained, long-term structural changes in the Mexican tax system are suggested. As for the short to medium term, profound changes in tax expenditure are proposed to eliminate of those tax benefits harmful to the environment, introduce of tax benefits for circular activities (e.g., repairing, reusing and remanufacturing) and broaden the carbon tax base and rates. The conclusions include recommendations for moving towards a systemic green tax reform that assists the transformation towards a sustainable economy. Full article
(This article belongs to the Topic Climate Change and Environmental Sustainability)
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29 pages, 8705 KB  
Review
Analyzing Barriers of Circular Food Supply Chains and Proposing Industry 4.0 Solutions
by Nesrin Ada, Yigit Kazancoglu, Muruvvet Deniz Sezer, Cigdem Ede-Senturk, Idil Ozer and Mangey Ram
Sustainability 2021, 13(12), 6812; https://doi.org/10.3390/su13126812 - 16 Jun 2021
Cited by 142 | Viewed by 12093
Abstract
The concept of the circular economy (CE) has gained importance worldwide recently since it offers a wider perspective in terms of promoting sustainable production and consumption with limited resources. However, few studies have investigated the barriers to CE in circular food supply chains. [...] Read more.
The concept of the circular economy (CE) has gained importance worldwide recently since it offers a wider perspective in terms of promoting sustainable production and consumption with limited resources. However, few studies have investigated the barriers to CE in circular food supply chains. Accordingly, this paper presents a systematic literature review of 136 papers from 2010 to 2020 from WOS and Scopus databases regarding these barriers to understand CE implementation in food supply chains. The barriers are classified under seven categories: “cultural”, “business and business finance”, “regulatory and governmental”, “technological”, “managerial”, “supply-chain management”, “knowledge and skills”. The findings show the need to identify barriers preventing the transition to CE. The findings also indicate that these challenges to CE can be overcome through Industry 4.0, which includes a variety of technologies, such as the Internet of Things (IoT), cloud technologies, machine learning, and blockchain. Specifically, machine learning can offer support by making workflows more efficient through the forecasting and analytical capabilities of food supply chains. Blockchain and big data analytics can provide the necessary support to establish legal systems and improve environmental regulations since transparency is a crucial issue for taxation and incentives systems. Thus, CE can be promoted via adequate laws, policies, and innovative technologies. Full article
(This article belongs to the Special Issue Sustainable Supply Chain and Logistics Management in a Digital Age)
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21 pages, 640 KB  
Article
Taxation for a Circular Economy: New Instruments, Reforms, and Architectural Changes in the Fiscal System
by Xavier Vence and Sugey de Jesus López Pérez
Sustainability 2021, 13(8), 4581; https://doi.org/10.3390/su13084581 - 20 Apr 2021
Cited by 39 | Viewed by 9447
Abstract
This article addresses fiscal policy as a key instrument for promoting the transition to a circular economy. It is based on the hypotheses that (1) the current tax system penalizes circular activities, which are generally labour intensive, as opposed to new product manufacturing [...] Read more.
This article addresses fiscal policy as a key instrument for promoting the transition to a circular economy. It is based on the hypotheses that (1) the current tax system penalizes circular activities, which are generally labour intensive, as opposed to new product manufacturing activities, which are generally intensive in materials and energy, highly automated and robotized, and (2) that the environmental taxation implemented in recent decades is unable to introduce significant changes to stop climate change or keep the economy within planetary ecological limits. This article examines the basis of an alternative tax system and tax instruments for correcting the current linear economy bias and driving the transition to a circular economy. Proposals are developed for both structural and partial reforms of the fiscal system, focusing on tax measures that can be implemented in the medium or short term to boost a circular economy. More specifically, we suggest a complete redesign of the currently opaque and significant amount of tax expenditure to transform environmentally harmful tax benefits into environmentally friendly tax measures that are suitable for the circular economy. Full article
(This article belongs to the Section Economic and Business Aspects of Sustainability)
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16 pages, 640 KB  
Article
Three Futures Scenarios of Policy Instruments for Sustainable Textile Production and Consumption as Portrayed in the Finnish News Media
by Laura Virta and Riikka Räisänen
Sustainability 2021, 13(2), 594; https://doi.org/10.3390/su13020594 - 9 Jan 2021
Cited by 14 | Viewed by 6564
Abstract
This research uses futures studies as background methodology and presents three scenarios for sustainable textile production and consumption based on the data of the Finnish news media. The scenarios extend to 2050, and the emphasis is on recognising policy instruments that can potentially [...] Read more.
This research uses futures studies as background methodology and presents three scenarios for sustainable textile production and consumption based on the data of the Finnish news media. The scenarios extend to 2050, and the emphasis is on recognising policy instruments that can potentially support sustainable textile production and consumption. The first data set included 214 news articles from 2019 that were analysed using theory-guided qualitative content analysis. The second data set consisted of five textile experts’ evaluations of the probability and preferability of claims based on the first data set. As a result, a table of futures scenarios was created, including descriptions of the current state and preferable, threatening and probable textile futures. The data show that textile and fashion sustainability issues are strongly presented in the media as part of the comprehensive climate-change-driven criticism of consumerism. The data emphasised a need for a holistic change in production and consumption. The most likely forms of policy instruments appear to be stronger corporate responsibility legislation (regulatory), environmental taxation of goods and services (economic), and eco-labelling of goods and services (information). These help in reaching the preferable scenario for 2050, which suggests a carbon-neutral textile production based on a circular economy. Full article
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21 pages, 284 KB  
Article
An Analysis of Regulatory Strategies for Recycling and Re-Use of Metals in Australia
by Wayne Gumley
Resources 2014, 3(2), 395-415; https://doi.org/10.3390/resources3020395 - 14 Apr 2014
Cited by 31 | Viewed by 10999
Abstract
This article considers regulatory strategies that promote more efficient use of material inputs within the Australian economy, with particular focus on recycling and recovery of metals, drawing upon the concept of a “circular economy”. It briefly reviews the nature of regulation and trends [...] Read more.
This article considers regulatory strategies that promote more efficient use of material inputs within the Australian economy, with particular focus on recycling and recovery of metals, drawing upon the concept of a “circular economy”. It briefly reviews the nature of regulation and trends in regulatory strategies within changing policy contexts, and then examines the regulatory framework applicable to the various phases in the life cycle of metals, ranging from extraction of minerals to processing and assimilation of metals into finished products, through to eventual disposal of products as waste. Discussion focuses upon the regulatory strategies applied in each phase and the changing roles of government and business operators within global distribution networks. It is concluded that the prevailing political agenda favoring deregulation and reduced taxation may be a major barrier to development of new styles of regulation and more effective use of taxation powers that is needed to support a more circular economy in metals. The implication for future research is the need to substantiate the outcomes of reflexive regulatory strategies with well-designed empirical studies. Full article
(This article belongs to the Special Issue Wealth from Waste: Urban Metal Resources and Industrial Ecology)
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