A Methodological Approach for Assessing Policies: The Case of the Environmental Tax Reform at European Level

Arbolino, Roberta; Romano, Oriana

doi:10.1016/s2212-5671(14)00895-8

Cited by 13 publications

(7 citation statements)

References 9 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In addition to some literature confirming the effect of an environmental tax on pollutant reduction [21][22][23][24], there is also some literature concerning the positive effects of environmental tax rates and specific environmental taxes on emission reduction. Rapanos et al confirmed that an environmental tax in Greece would curb carbon dioxide emissions when the tax rate reached the highest level in the European Union [32].…”

Section: Literature Reviewmentioning

confidence: 99%

Can Environmental Tax Policy Really Help to Reduce Pollutant Emissions? An Empirical Study of a Panel ARDL Model Based on OECD Countries and China

Ning

et al. 2019

Sustainability

View full text Add to dashboard Cite

Under the background that environmental tax has increasingly become the main means of environmental governance in various countries, it is particularly important to study the effect of environmental tax on reducing pollutants and then put forward suggestions for building a scientific and rational environmental tax system. The novelty of this paper is the investigation of the pollutant emission reduction effects of environmental taxes in Organization for Economic Cooperation and Development (OECD) countries and Chinese provinces at the same time, and further comparison of the pollutant emission reduction effects of environmental taxes in OECD and China under different environmental tax collection scales, industrial added value levels, and economic development conditions based on Auto-Regressive Distributed Lag Modelling Approach (ARDL). The data are derived from environmental taxes and pollutants of OECD countries from 1994 to 2016 and Chinese provinces from 2004 to 2016. The results show that from the overall regression results, environmental taxes really help to reduce pollutant emissions, both in OECD countries and China. From the grouping regression results, the OECD countries and Chinese inland provinces with small-scale or medium-level of environmental tax revenue and higher level of economic growth all show better emission reduction effects, while OECD countries with low industrial added value and Chinese inland provinces with high industrial added value have more significant effects on pollutant emission reduction via environmental taxes.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Can Environmental Tax Policy Really Help to Reduce Pollutant Emissions? An Empirical Study of a Panel ARDL Model Based on OECD Countries and China

Ning

et al. 2019

Sustainability

View full text Add to dashboard Cite

show abstract

“…On the one hand, Arbolino et al and Magdalena found that in practice, environmental tax only achieves a green dividend, while the effect of the blue dividend is not obvious [6,7]. On the other hand, Patuelli et al argued that environmental tax has a positive effect on employment and that there is a blue dividend [8]. Carraro et al and Glomm were skeptical of the double dividend theory of environmental tax.…”

Section: Literature Reviewmentioning

confidence: 99%

Energy Taxes, Carbon Dioxide Emissions, Energy Consumption and Economic Consequences: A Comparative Study of Nordic and G7 Countries

Lü

Zou

et al. 2019

Sustainability

View full text Add to dashboard Cite

Based on a panel ARDL (AutoRegressive Distributed Lag) model, this paper investigates the environmental and economic consequences of energy tax levied in the four Nordic countries and the G7 countries from 1994 to 2016. Based on the double dividend theory of environmental tax, this paper investigates five variables: energy tax, energy consumption per unit of GDP, income tax, profit tax and capital gains tax, carbon dioxide intensity and fossil fuel burning ratio. A panel ARDL model is established to empirically test the relationship between energy tax and other variables. Experiments show that both the four Nordic countries and the G7 countries have found the existence of green dividends in the long run: the green dividends of the four Nordic countries are reflected in the reduction of carbon dioxide emissions, while those of the G7 countries are reflected in the reduction of fossil fuel use. In terms of blue dividends, the implementation of energy tax in the four Nordic countries can not only reduce distorted taxes in the short term, but also promote economic growth and adjust tax structure in the long term. For the G7 countries, blue dividends are not reflected in the long term. The model used in this paper is a panel ARDL model, which is more suitable for the study of multiple countries, multiple variables and long-term cycles. This model has been seldomly used in previous studies. The application of the panel ARDL model in this paper is not only more scientific and applicable, but also more innovative, which makes up for the shortcomings of previous studies. The research object of this paper selects the energy tax, which is an important part of the environmental tax system, and strives to provide a reference for the implementation of environmental taxation priorities and effects through empirical research. This paper may also serve as a reference for other countries to establish and improve environmental tax. As the first environmental tax law in China, the Environmental Protection Tax Law of the People’s Republic of China was formally implemented on 1 January 2018. This paper chooses G7 countries and Nordic countries as the research objects. As these are important economies in the world, their environmental tax implementation is more perfected and has strong representativeness. This study can provide some experience for the continuous improvement of China’s environmental tax law.

show abstract

“…The hierarchical cluster analysis was used by [55] and European countries were divided in four homogeneous groups, [55] analysed two time periods 2000 and 2008. The cluster analysis showed that, within a decade, the level of attention to the environment and the use of fiscal instruments for environmental policy was very differentiated among countries.…”

Section: The Multiple Regression Analysis Resultsmentioning

confidence: 99%

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

Inkábová¹,

Andrejovská²,

Glova³

2021

Pol. J. Environ. Stud.

View full text Add to dashboard Cite

Environmental protection is one of Europe's key values. The agricultural sector performance depends on the tax system that affects the profitability. The aim of this paper is to identify and quantify the impact of environmental instruments on the production and financial situation of the Slovak agriculture, which is expressed through the output/input and ROE indicators. The national database of Slovak agriculture provided by Radela company and environmental indicators based on Eurostat and Farm Accountancy Data Network (FADN) databases, time period 2009-2018 were examined. The used research methods were multiple regression analysis, correlation coefficient and cluster analysis. The paper defined main hypothesis, that production and financial indicators were dependent on the same variables. The results of the analysis confirmed the statistical significance of energy tax. If the percentage of energy tax in agriculture increase by 1% production would decrease by 0.01458 with a probability of 95% and ROE indicator would decrease by 2.375 with a probability of 99%. The results of the analysis confirmed stated hypothesis. The second part of the analysis deals with the hierarchical clustering. The position of Slovak agriculture across EU Member States based on two time periods 2009 and 2018 changed according the settlement of fiscal instruments.

show abstract

A Methodological Approach for Assessing Policies: The Case of the Environmental Tax Reform at European Level

Cited by 13 publications

References 9 publications

Can Environmental Tax Policy Really Help to Reduce Pollutant Emissions? An Empirical Study of a Panel ARDL Model Based on OECD Countries and China

Can Environmental Tax Policy Really Help to Reduce Pollutant Emissions? An Empirical Study of a Panel ARDL Model Based on OECD Countries and China

Energy Taxes, Carbon Dioxide Emissions, Energy Consumption and Economic Consequences: A Comparative Study of Nordic and G7 Countries

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

Contact Info

Product

Resources

About