Does green taxation drive countries towards the carbon efficiency frontier?

Böhmelt, Tobias; Vaziri, Farzad; Ward, Hugh

doi:10.1017/s0143814x17000162

Cited by 5 publications

(4 citation statements)

References 100 publications

(164 reference statements)

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“…We also consider four variables that control for alternative mechanisms shaping countries' carbon performance at the outcome level (e.g., Li and Reuveny 2006;Ward 2008;Bernauer and Koubi 2009;Spilker 2012;Bernauer and Böhmelt 2013;Böhmelt et al 2018). First, we control for the level of CO2 emissions in a given year.…”

Section: Figure 2 Carbon Emission Progress As a Function Of Emission Changesmentioning

confidence: 99%

“…It is often argued that democracies' domestic and international environmental policy outputs are greater than that of autocracies, and that they also perform better in terms of environmental outcomes (e.g., Congleton 1992;Payne 1995;Li and Reuveny 2006;Bättig and Bernauer 2009;Cao and Ward 2015;Böhmelt et al 2016Böhmelt et al , 2018Schaffer and Bernauer 2014). Yet, anecdotal evidence suggests that democracies are not necessarily better at making progress in relation to climate change.…”

Section: Introductionmentioning

confidence: 99%

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Carbon Emission Performance and Regime Type: The Role of Inequality

Bakaki¹,

Böhmelt²,

Ward³

2022

Global Environmental Politics

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Existing results about the impact of regime type on states’ environmental performance are inconclusive. This could stem from failure to allow for economic inequality—a largely overlooked factor. More equal democratic societies, we contend, are likely to make greater progress in dealing with environmental problems. However, inequality undermines those processes and characteristics of democratic polities that are supposed to further environmental protection. In contrast, inequality is unlikely to be of much importance in authoritarian states. Using data on carbon emission performance for the post-1970 period, we find strong and robust evidence that inequality moderates the influence of democracy. Our research adds to the debate about regime type and environmental politics.

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Section: Figure 2 Carbon Emission Progress As a Function Of Emission Changesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Carbon Emission Performance and Regime Type: The Role of Inequality

Bakaki¹,

Böhmelt²,

Ward³

2022

Global Environmental Politics

Self Cite

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“…The carried-out inspections can have consequences consisting of sanctions applied to those entities that do not comply with environmental norms. Thus, some researchers say that sanctions granted to companies reduce the rate of infringement [55,56], while other researchers believe that there is a set of components that determine compliance and that the main motivation is related to legal constraint [2,57].…”

Section: Literature Reviewmentioning

confidence: 99%

Air-Pollution Control in an Emergent Market: Does It Work? Evidence from Romania

Oncioiu

Dănescu

Popa

2020

IJERPH

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Economic development in a national and international context must be based on a sustainability strategy established on the systemic interaction between the economic, sociocultural, and ecological environments. Today, the world is confronted by many challenges related to climate change and natural-resource flows, including waste streams resulting from economic activity. The need for national and European environmental standards and the work of an environment monitoring authority to reduce air pollution are highlighted by economic and industrial activities. Thus, our research focused on determining if emissions of sulfur dioxide (SO2), nitrogen (NO2), and particulate matter 10 (PM10) are influenced by planned and unplanned inspections made by competent authorities from Romania. We built a regression model that estimates the influence of economic measures imposed by the authorities on reducing industrial air pollution. Preliminary results showed that the number of inspections negatively influences air pollution, indicating that national and local authorities in Romania are striving to maintain air quality and are conducting more inspections when air pollution is high.

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“…The State has JEL classification -M00, M14, M40, M48 the function to control compliance with environmental rules by citizens, businesses and state bodies, and the legislator can influence conduct through the nonfiscal function of taxes. Jurisdictions have felt the need to focus on green growth, advancing the so-called green tax reforms (GTR) with recognized international value (Shmelev and Speck, 2018;Böhmelt et al, 2018;Cullen et al, 2011;Carreno et al, 2014). It is the case of the reform carried out by Portugal through Law 82-D/2014 December [1], called the Portuguese Green Taxation Reform (Oliveira and Mendes, 2017).…”

Section: Introductionmentioning

confidence: 99%

Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle

Aldeia

2023

IJLMA

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Purpose This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle. Design/methodology/approach The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws. Findings The results show that the Portuguese Green Taxation Law introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices. Research limitations/implications This study only studies the Portugal case. Originality/value This study highlights the Portuguese experience reconciling taxation and environmental dimensions.

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Does green taxation drive countries towards the carbon efficiency frontier?

Cited by 5 publications

References 100 publications

Carbon Emission Performance and Regime Type: The Role of Inequality

Carbon Emission Performance and Regime Type: The Role of Inequality

Air-Pollution Control in an Emergent Market: Does It Work? Evidence from Romania

Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle

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