Global warming has been top of the agenda for many conferences, but has never really been discussed at tax conferences. Yet tax instruments have been proposed as part of the solutions to global warming - think of excises on fuel, greenhouse taxes and special charges on airline tickets. Although these taxes have been more or less successful in raising revenue, the effect on overall global warming has been negligible. This observation raises the issue of whether tax can, or should, be used as an instrument to control climate change, or whether market forces, such as steep increases in oil prices, are more effective. These questions will be at the core of the debate in this seminar.

Chair: Mr. Lieven Denys, member of the Brussels Bar

Speakers:

- Prof. Kurt Deketelaere, Chief of the Cabinet of the Flanders Minister of Environment:

  Are taxes part of the solution for global warming?

- Mr. Jos Delbeke (provisional), EU Commission, Deputy Director-General of the

  Environment DG, Brussels: Actions to be undertaken by the EU Commission.

Debate.