The number of e-commerce transactions is increasing worldwide. Deliveries of goods purchased online generate externalities throughout the whole supply chain and, particularly, the increasing concern about the last-mile distribution of goods. The escalating presence of vans in cities contributes to poor air quality, climate change, noise, and congestion. So far, the majority of solutions to address this issue are based on the supply side, such as electric vans, optimizing the routing and pick-up-points, and so forth. Even in other transport sectors, pricing solutions are well known, yet they have not been extended to e-commerce delivery. This paper aims to propose an environmental tax falling on the demand side and equaling the externalities from this activity. The analysis has been particularized for the case of Barcelona. A cost–benefit analysis to assess the impact of such a tax has been carried out. When revenue collection is reinvested in the logistics sector, and for subsidizing electric distribution vehicles, the results indicate that the levying of the tax can generate positive outcomes.

全球电子商务交易的数量正在增加。在线购买商品的交付会在整个供应链中产生外部性，尤其是对商品最后一英里配送的日益关注。城市中货车数量的增加导致空气质量差、气候变化、噪音和拥堵。到目前为止，解决这个问题的大多数解决方案都是基于供应方的，例如电动货车、优化路线和取货点等。即使在其他运输部门，定价解决方案也是众所周知的，但尚未扩展到电子商务交付。本文旨在提出一种落在需求方并等于该活动的外部性的环境税。分析特别针对巴塞罗那的情况。已经进行了成本效益分析，以评估此类税收的影响。当税收再投资于物流部门，并用于补贴电动配送车辆时，结果表明征税可以产生积极的结果。