Environmental Tax Reform: Principles from Theory and Practice to Date

Parry, Ian; Norregaard, John; Heine, Dirk

doi:10.5089/9781475505283.001

Cited by 19 publications

(3 citation statements)

References 56 publications

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“…Environmental tax is a conceptual approach that uses tax instruments to correct negative externalities [18] or corrective taxation initiated by Artur Cecil Pigou and known as Pigouvian Taxation. [19] Tax as an environmental economic instrument essentially applies a market mechanism-based approach and also has relevance to the Polluter Pays Principle. This principle is formulated in Principle 16 of the Rio Conference to implement environmental economic instruments, which reads:…”

Section: Notion Of Ideal Tax Incentive To Accelerating National Strat...mentioning

confidence: 99%

Tax Incentives in Spatial Planning and Regional Taxes: A Conflict of Norms for the Acceleration and Ease of National Strategic Project

Novikasari

2023

Advances in Social Science, Education and Humanities Research

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Taxes contribute more than 80% of annual state revenue, this clearly shows the main function of taxes is budgetary.[1] However, in various public policies, taxes are also used as a control instrument that puts forward the regulatory function. One of tax policy directed as a tool of social engineering is tax incentives, as in theory also called tax expenditure. [2] OECD defined tax incentives as special exclusions, exemptions, deductions or credits that provide special credits a preferential tax treatment or deferral of tax liability. [3] Although there is no juridical definition of tax incentives, this fiscal Abstract. Tax incentives are used as spatial planning controllers when a person or a legal entity could utilize a space according to the plan by the Regional Government. The norm conflict occurs when the national strategic project gets the opportunity to receive fiscal incentives in the form of tariff adjustments despite there being an absent Regional Regulation that justifies its utilization. These incentives can be given even if the national strategic project is not in accordance with regional spatial planning, as long Central Government issues a recommendation for spatial planning suitability. So it is necessary to conduct a study to determine the preferences of tax incentive policies that are used when there is a conflict of norms. As well as initiating incentive policies that balance the interests of controlling spatial planning and ease of doing business. To answer these legal problems, normative legal research is used with a conceptual and statutory approach. Based on the theory of legal preferences, lex specialist derogate legi generali, tax incentives can still be given to facilitate national strategic projects based on Law Number 1 of 2022 and its technical regulations. However, in order to maintain spatial utilization and environmental protection, the theory of tax regulation and the theory of the polluter pays principle needs to be applied in order to provide ideal notion, where not all types of regional taxes, specifically regional environmental taxes, should exclude as incentives object. Furthermore, it's necessary to regulate specific tax and retribution as incentive object such as land and building tax, acquisition fees on land and buildings, certain goods and services tax, and certain permit retribution.

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Section: Notion Of Ideal Tax Incentive To Accelerating National Strat...mentioning

confidence: 99%

Tax Incentives in Spatial Planning and Regional Taxes: A Conflict of Norms for the Acceleration and Ease of National Strategic Project

Novikasari

2023

Advances in Social Science, Education and Humanities Research

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“…Environmental taxes can help achieve a "holistic, all-inclusive policy approach" [8]. In addition, these taxes have several other benefits: they are not as distorting to economic behavior as labor or corporate taxes, administrative costs are lower than for income taxes or consumption taxes, and evasion is also lower [9][10][11]. The current study is focused on analyzing yet another benefit of environmental taxes-their potential to improve a country's fiscal space.…”

Section: Literature Reviewmentioning

confidence: 99%

Debt Sustainability: Can EU Member States Use Environmental Taxes to Regain Fiscal Space?

Țibulcă

2021

Sustainability

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The COVID-19 pandemic has taken its toll on the economies of the EU member states. While policymakers have been faced with rising government spending in an effort to combat the health crisis, this has led to unprecedented levels of government debt and budget deficits. Debt sustainability has been severely affected by decreasing fiscal space, and there are significant concerns that a debt crisis is looming on the horizon for the EU. The current study aims to analyze environmental taxes as a potential solution for rebuilding fiscal space and thus improving debt sustainability in the EU. The research method used to study the impact that the four types of environmental taxes may have on fiscal space is the dynamic panel regression model, estimated using the Generalized Method of Moments (GMM). The conclusions show that all four categories of environmental taxes can help the EU member states regain fiscal space and improve their debt sustainability. The research results show that the strongest positive impact on fiscal space will be achieved by energy taxes and transport taxes.

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“…Therefore, balancing these factors in the proper perspective with ultimate of achieving the intended environmental objectives is critical. On efficiency aspects, the use of taxes in environmental policy is premised on the need to reduce external and inefficient resource allocation through market-based approaches to internalize pollution costs from various sources (OECD, 2011;Parry et al, 2012). Environmental taxation is viewed as an instrument that has a multi-function.…”

Section: The Impact On the Implementation Of Environmental Taxes (Dmv...mentioning

confidence: 99%

Can Environmental Tax Reduce Dilapidated Motor Vehicles Importation and Pollution? Insights from Dar-es-Salaam, Tanzania

Mwangoka

Lema

2021

Tanzania Journal of Sociology

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The influence of tax regime in reducing dilapidated vehicles’ demand and attendant pollution is puzzling global south cities. This article provides an assessment on how environmental tax is or is not curbing down the importation of the Dilapidated Motor Vehicles (DMVs) with a view to reduce vehicular emissions in the city of Dar es Salaam, Tanzania. A multilevel perspective employing mixed methods of data collection was used to collect qualitative and quantitative data through document review, group discussions, in-depth interviews from selected Members of Parliament, policymakers, government officials, and brand new as well as DMVs dealers. Content, trend and discourse analysis enabled to interpret qualitative data. Findings reveal that taxing importation of DMVs is not significantly reducing air pollution. The side effects of the increased DMVs import in polluting the environment are increasing due to the rise in income levels, population increase and technical challenges of estimating marginal social cost. As DMVs tax was not reflected in the exporter’s cost schedule, the non-inclusion gives a market failure scenario a la Pigou Theorem. Rethinking of an optimal environmental tax remains a complex sociopolitical issue calling for research and policy attention.

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Environmental Tax Reform: Principles from Theory and Practice to Date

Cited by 19 publications

References 56 publications

Tax Incentives in Spatial Planning and Regional Taxes: A Conflict of Norms for the Acceleration and Ease of National Strategic Project

Tax Incentives in Spatial Planning and Regional Taxes: A Conflict of Norms for the Acceleration and Ease of National Strategic Project

Debt Sustainability: Can EU Member States Use Environmental Taxes to Regain Fiscal Space?

Can Environmental Tax Reduce Dilapidated Motor Vehicles Importation and Pollution? Insights from Dar-es-Salaam, Tanzania

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