Comparative Evaluation of Experience in Environmental Tax Reforms in Chosen EU States
Astrida Miceikiene
Aleksandras Stulginskis University, Faculty of Economics and Management, Lithuania (Lithuania)
Valdemaras Makutenas
Aleksandras Stulginskis University, Faculty of Economics and Management, Lithuania (Lithuania)
Jan Zukovskis
Aleksandras Stulginskis University, Faculty of Economics and Management, Lithuania (Poland)
Artur J. Kożuch
University of Agriculture in Krakow, Institute of Economic and Social Science (Poland)
Abstract
The research presents the analysis and comparison of environmental tax reforms in the countries of the European Union, which are an effect of political decisions. The main focus in evaluation of environmental tax reforms is put on the results of improvement of environmental quality and maintenance of revenue neutrality that may be used to determine the appropriateness and benefit of the reform in the countries. The following countries which have implemented the environmental tax reforms have been chosen for the empirical study: Denmark, Germany, the Netherlands, Finland, Sweden, and the United Kingdom. Criteria of evaluation of environmental tax reforms have been determined, namely, the effect of environmental taxes on state revenue; economic-social effects of environmental taxes; the effect of environmental taxes on reduction of environmental pollution. The empirical quantitative and qualitative study has been conducted for analysis of the dynamics of the quantitative indicators by looking at their variation trends, determining the values of qualitative indicators and significance of quantitative and qualitative indicators, and applying the correlation analysis. The results of the study have suggested that the countries which have implemented the environmental tax reforms have achieved environmental, economic, and social aims. Environmental (energy intensity, GHG emissions productivity), economic-social (the share of environmental taxes in state revenue, labour productivity) indicators of the countries have improved during the analyzed period. The environmental tax reforms have not put any significant burden of taxation on the society, while some of the countries (the United Kingdom, the Netherlands) have even achieved the neutrality of state revenue.
Keywords:
Environmental taxes, environmental tax reform, the EU, comparative evaluationReferences
ALBRECHT J., 2006, Green Tax Reforms for Industrial Transformation: Overcoming Institutional Inertia with Consumption Taxes, in: Sustainable Development, vol. 14, issue 5, p. 300-311.
Google Scholar
ANDERSEN M., EKINS P., 2010, Carbon – Energy Taxation: Lessons from Europe, http://napa.vn:8080/uris/uploads/1/Oxford.Carbon.Energy.Taxation.Jan.2010.eBook (5.03.2015).
Google Scholar
BARDE J. P., 2004, Green Tax Reforms in OECD Countries: An Overview. Comisión Económica para America Latina y el Caribe, http://www.eclac.org/dmaah/noticias/discursos/3/14283/03_en.pdf (8.03.2015).
Google Scholar
BOSQUET B., 2000, Environmental tax reform: does it work? A survey of the empirical evidence, in: Ecological Economics, vol. 34, issue 1, p. 19-32.
Google Scholar
BOVENBERG L., VAN DER PLOEG F., 1998, Tax Reform, Structural Unemployment and the Environment, in: Scandinawian Jouranal of Economics, vol. 100, issue 1, p. 593-610.
Google Scholar
CIASCHINI M., PRETAROLI R., SEVERINI F., 2013, Regional double dividend from environmental tax reform: An application for the Italian economy, in: Research in Economics, vol. 66, issue 3, p. 273-283.
Google Scholar
CONRAD K, LOSCHEL A., 2005, Recycling of eco-taxes, labor market effects and the true cost of labor – a CGE analysis, in: Journal of Applied Economics, vol. VIII, no 2, p. 259-278.
Google Scholar
EKINS P., 2011, The Price Mechanism and Eco-efficiency The Role of Green Fiscal Reform, in: Journal of Industrial Ecology, vol. 15, issue 5, p. 663-666.
Google Scholar
FERNANDEZ E. PEREZ R. RUIZ J., 2011, Optimal green tax reforms yielding double dividend, in: Energy Policy, vol. 39, issue 7, p. 4253-4263.
Google Scholar
FOUQUET D., JOHANSSON TH., 2003, Energy and Environmental Tax Models from Europe and Their Link to Other Instruments for Sustainability: Police Evaluation and Dynamics of Regional Integration, Energy Foundation China, http://www.efchina.org/Attachments/Report/reports-efchina-20060414-2-en/3._Doerte_Fouquet_Thomas_Johansson_European_Energy_Tax_Models.pdf (8.08.2015).
Google Scholar
FRASER I., WASCHIK R., 2013, The Double Dividend Hypothesis in a CGE Model: Specific Factors and the Carbon Base, in: Energy Economics, vol. 39, p. 283-295.
Google Scholar
FULLLERTON D., LEICESTER A., SMITH S., 2010, Environmental taxes, in: Selected Works Don Fullerton, http://works.bepress.com/cgi/viewcontent.cgi?article=1036&context= don_fullerton (7.03.2015).
Google Scholar
KOSONEN K., NICODEME G., 2009, The role of fiscal instruments in environmental policy, European Commision, http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation _paper_19.pdf (5.03.2015).
Google Scholar
MIGUEL C., MANZANO B., 2011, Gradual green tax reforms, in: Energy Economics, vol. 33, Suplement 1, p. S50-S58.
Google Scholar
MUSU I., 2010, Green Economy: great expectation or big illusion?, Ca’Foscari University of Venice, http://www.unive.it/media/allegato/DIP/Economia/Working_papers/Working_papers_2010/WP_DSE_musu_01_10.pdf (7.03.2015).
Google Scholar
PARRY I., 2012, Reforming the tax system to promote environmental objectives: An application to Mauritius, in: Ecological Economics, vol. 77, p. 103-117.
Google Scholar
PATUELLI R., NIJKAMP P., PELS E., 2005, Environmental tax reform and the double dividend: A meta-analytical performance assessment, in: Ecological Economics, vol. 55, issue 4, p. 564-583.
Google Scholar
PAWŁOWSKI A., 2008, How many dimensions does sustainable development have?, in: Sustainable Development, vol. 16, No 2, p. 81-90.
Google Scholar
PEDERSEN L., 2005, The Political Impact of Environmental Economic Ideas, in: Scandinavian Political Studies, vol. 28, issue 1, p. 25-46.
Google Scholar
STAMATOVA S., STEURER A., 2011, In 2009, EU-27 environmental tax revenue rose to 2.4 % of GDP, Eurostat, http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-SF-11-067/EN/KS-SF-11-067-EN.PDF (7.03.2015).
Google Scholar
OECD, 2004, Tax Administration in OECD Countries: Comparative Information Series, http://www.oecd.org/ctp/administration/CIS-2004.pdf (5.03.2015).
Google Scholar
VLASSENKO I., 2001, Evaluation of the efficiency and fairness of British, French and Swedish property tax systems, in: Property Management, vol. 19, No 5, p. 384-416.
Google Scholar
Authors
Astrida MiceikieneAleksandras Stulginskis University, Faculty of Economics and Management, Lithuania Lithuania
Authors
Valdemaras MakutenasAleksandras Stulginskis University, Faculty of Economics and Management, Lithuania Lithuania
Authors
Jan ZukovskisAleksandras Stulginskis University, Faculty of Economics and Management, Lithuania Poland
Authors
Artur J. KożuchUniversity of Agriculture in Krakow, Institute of Economic and Social Science Poland
Statistics
Abstract views: 13PDF downloads: 6
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
