UNEP

'The balance of costs and benefits from these policies [such as taxation, labour regulation and energy costs] determines whether recycling is more or less profitable than alternative disposal of recyclate materials, or even to what extent individual substances are recovered from complex products.'

'In the context of recycling, differential taxation can play a role, either through energy-price controls or by favouring recycling processes or materials. The balance of taxation between energy, materials and labour cost further affects the viability of the collection of EoL [End of Life] goods.'

From: UNEP (2013) Metal Recycling: Opportunities, Limits, Infrastructure. A Report of the Working Group on the Global Metal Flows to the International Resource Panel. Reuter, M. A.; Hudson, C.; van Schaik, A.; Heiskanen, K.; Meskers, C.; Hagelüken, C.