EU Plastic Packaging Levy and National Tax Strategies Toward Circularity: Complementarity or Redundancy?

Since the 1950s, rising plastic use has caused severe environmental harm. The European Union’s 2015 Circular Economy Action Plan introduced the Plastic Packaging Levy (2021), requiring Member States to contribute based on non-recycled plastic packaging waste. This article examines national plastic packaging tax responses, compares their effectiveness and assesses the potential merits and limits of a harmonized EU plastic packaging tax.