Transaction costs of environmental taxation: the administrative burden

Pavel, Jan; Vítek, Leo_

doi:10.4337/9781781952146.00025

Cited by 12 publications

(8 citation statements)

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“…They further add that in these cases, the discouragement from the potential harmful behaviour is not efficient. In addition, as (Pavel & Vitek, 2012) note, before an implementation of environmental taxes, both an elimination of negative externalities and an elimination of the costs related to the taxes' implementation, must be considered.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

The Efficiency of Environmental Policy: Empirical Evidence Based on the Application of Vec Model

Nerudová¹,

Solilová²

2016

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This paper considers the relationship between CO2 as the main variable of climate change and the environmental policy instruments covering environmental taxes and government spending on environmental protection. The effects of the gross domestic product, carbon price, final energy consumption and quality of air were considered using the Vector Error Correction Model. The analysis is based on the survey of environmental policy instruments in the Czech Republic using time series data over the period 1996-2012. The data are extracted from the Eurostat database. The performed research identified negative relationships between CO2 and government spending on environmental protection and between CO2 and carbon price. Furthermore, the research revealed that the government spending on environmental protection and the carbon price have a more significant effect on CO2 than environmental taxes in the Czech Republic. This implies that environmental taxation is mainly used as a source for raising budget revenues in the Czech Republic without any effect on the level of consumption of goods producing CO2 emissions. Therefore, we conclud that currently imposed environmental taxation is inefficient.

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Section: Theoretical Frameworkmentioning

confidence: 99%

The Efficiency of Environmental Policy: Empirical Evidence Based on the Application of Vec Model

Nerudová¹,

Solilová²

2016

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“…Focusing on the Czech Republic, CO 2 emission trading is a part of the mix of economic instruments within environmental and climate policy, precisely we can find it besides environmental taxes, charges and subsidies (Pavel and Vitek, 2012;Zimmermannova and Mensik, 2013).…”

Section: Introductionmentioning

confidence: 99%

Ex-post Analysis of the EU Emission Trading in Year 2013 in the Czech Republic

Zimmermannová

Čermák

Новак

2015

E&S

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ABSTRACT. The main goal of the paper is to provide the first ex-post analysis of the EU ETS in year 2013 in the Czech Republic, based on the analysis of the key EU ETS sector -combustion processes. Regarding the methodology, the empirical research was used as a one part, as a second part the Mamdani fuzzy rule-based system. Since the EUA market price was low in year 2013, the Czech companies within the combustion processes group had weak motivation to trade with the EUAs. However, the revenues obtained from the EUA auctions in year 2013 were higher than revenues obtained from the environmental taxes. Moreover, auctioned EUAs had the similar characteristics as the environmental taxes. We can say that the EUA behaved as an additional carbon tax -in case that the company exceeded the level of emission limit represented by free emission allowances.

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“…nadměrná daňová břemena. Administrativní a vyvolané náklady se v literatuře (Pavel a Vítek, 2012) také označují za transakční náklady daňového systému. Ani jedna z těchto tří skupin nákladů nezahrnuje daňovou povinnost per se; ta představuje pouze transfer užitku ze soukromého do veřejného sektoru.…”

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