کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086016 | 1478096 | 2006 | 16 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The use of consumption taxes to re-launch green tax reforms
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موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
Between 1995 and 2001, the share of green tax revenues in the EU-15 GDP slightly declined. This is a surprising evolution but there are, however, strong economic efficiency arguments to set environmental taxes at low levels, and hence below the Pigovian or marginal pollution damage level. This paper presents an alternative to re-launch the debate on green tax reform in Europe; consumption taxes that are differentiated according to the environmental impact of products. Given the long tradition of consumption taxes in Europe, this instrument requires less institutional innovations than emission taxes. We show that a pragmatic classification of products in a sustainable and hence low VAT category can strongly limit the economic costs of the tax reform while the price reduction for green products can limit undesirable distributional consequences.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Review of Law and Economics - Volume 26, Issue 1, March 2006, Pages 88-103
Journal: International Review of Law and Economics - Volume 26, Issue 1, March 2006, Pages 88-103
نویسندگان
Johan Albrecht,