Assessing the Impact and Effectiveness of Environmental Taxes

Piciu, Gabriela; Trică, Carmen Lenuţa

doi:10.1016/s2212-5671(12)00221-3

Cited by 20 publications

(7 citation statements)

References 2 publications

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“…Liu et al [30] demonstrate that environmental tax could foster not only the effects of pollution control but also lessen the losses of ecological environment. Piciu and Tric [31] prove that environmental tax can be returned to polluters, that is to say, environmental tax can reduce pollution and protect the environment under certain conditions. Tamura et al [32] think environmental tax is effective for total emission control of carbon dioxide only when high eliminate technology with low cost has been developed.…”

Section: Literature Reviewmentioning

confidence: 99%

Impact of environmental tax on green development: A nonlinear dynamical system analysis

Fan

Yin

2019

PLoS ONE

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With green development becoming a global movement, environmental tax has been adopted by many governments to promote green development. This study analyzes the impact of environmental tax on green development by using a four-dimension dynamical system. The establishment of the system is based on the complex and dynamic interactions among economic development, pollution emissions, resources consumption, and environmental tax, where roles of environmental tax are reflected by the linear parameters. A theoretic analysis shows the complexity of the behavior of the system. Mainly, the existence of chaos is inferred by Lyapunov exponent spectrum and bifurcation diagram, then verified by the presence of a chaotic attractor. An empirical study of the green development dynamical system in China demonstrates the particular evolution paths of economic growth, pollution intensity, and resource intensity under different environmental tax parameters. Results indicate a robust beneficial role of environmental tax on green development. Furthermore, when an environmental tax is imposed, a firm government control, an active consumer awareness, an advanced technology level can stimulate economic growth, decrease pollution intensity, and control the resource intensity. But the government control has a stronger effect. This study provides a viable and promising approach to analyze the role of imposing an environmental tax on green development and may have potential application in other areas and countries.

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Section: Literature Reviewmentioning

confidence: 99%

Impact of environmental tax on green development: A nonlinear dynamical system analysis

Fan

Yin

2019

PLoS ONE

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“…Convery et al (2007) concluded that environmental taxes may generate $13 billion in revenue for the Irish economy and lead to a 90 percent drop in Ireland's carbon dioxide emissions. Piciu and Trică (2012) examined the environmental tax and CO2 emissions nexus in EU member nations, and found the inverse relationship between environmental taxes and CO2 emissions. He et al (2019) also found the influential role of environmental taxes in minimizing the CO2 emissions in OECD economies and China.…”

Section: Environmental Impact Of Export Tax Rebatesmentioning

confidence: 99%

The impact of export tax rebate reform on industrial exporters’ soot emissions: Evidence from China

Tian

Hu²,

Zhang³

et al. 2023

Front. Environ. Sci.

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In this paper, we systematically explore the environmental effects of the export tax rebate rate reduction policy using the China Industrial Enterprise Database, the China Industrial Enterprise Pollution Database, and the China Customs Import and Export Database from 2005 to 2013. Our difference-in-difference (DID) estimates show that the reduction in the export tax rebate rate significantly reduces the intensity of corporate soot emissions, and this finding holds after a series of robustness tests. For every 1-unit reduction in export tax rebate rate, industrial exporters’ soot emission intensity decreases by 2.63%. The mechanism analysis shows that the decrease in soot generation, the decrease in coal use intensity, the increase in total amount and efficiency of soot treatment are important channels. Heterogeneity analysis shows that the reduction of export tax rebate rate has a more significant impact on the intensity of soot emissions of high pollution, high energy consumption and resource-based enterprises. This study may provide a reference for other developing countries that also rely on export tax rebates to adjust their policies to combine economic growth with pollution control.

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“…Two things are certain in life: death and taxes (Kallbekken and Saelen, 2011). Environmental taxes include taxes on energy, transportation, pollution and resource taxes (Piciu and Tric a, 2012b). This tool plays an important role in EU environmental policy (Andreoni, 2019), and by infiltrating the economy, it encourages a change in production methods by shifting to less polluting inputs and reducing demand for goods that hurt the production process (McLaughlin et al, 2019).…”

Section: Literature Review 21 Environmental Taxmentioning

confidence: 99%

Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment

Khodamipour

Shahamabad

2021

JAAR

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PurposeMany developed countries have been using environmental taxes in their economic systems for many years. These taxes have a great impact on reducing the environmental damages of companies and individuals in society. But many developing countries have not used this tool effectively yet, and some countries face barriers to the effective implementation of environmental taxes that make it difficult and unsuccessful. To increase the effectiveness of the implementation of environmental taxes, governments must prioritize barriers and solutions to overcome its barriers. The identified knowledge gap of the pre-literature review is that an overview of the identification which completely considers all barriers and solutions of environmental taxes implementation does not exist. In response to this knowledge gap, this study aims to identify and prioritize the barriers and solutions of environmental taxes implementation.Design/methodology/approachRanking the barriers and solutions is a complicated multi-criteria decision making (MCDM) problem that requires consideration of multiple feasible alternatives and conflicting tangible and intangible criteria. This study addresses the prioritization of solutions of Environmental Taxes implementation by proposing hybrid MCDM methods based on the Fuzzy Analytic Hierarchy Process (Fuzzy-AHP) and the Fuzzy Technique for order preference by similarity to an ideal solution (Fuzzy-TOPSIS) under fuzzy environment. Fuzzy AHP is used to determine the weight of each barrier using a pairwise comparison, and fuzzy TOPSIS is used to finalize the ranking of solutions for more effective implementation of environmental taxes.FindingsThe results showed that environmental tax reform (ETR) (S3) has the highest value among the solutions for more effective implementation of environmental taxes. The result of the proposed model is validated by performing sensitivity analysis.Research limitations/implicationsThis study could foster research on the discussion of these barriers and precise ways of implementing solutions to pay more attention to environmental taxes.Practical implicationsRatings of solutions can be a guide and help governments to improve the implementation of environmental taxes or even develop this policy by being aware of the ranking of barriers and solutions.Social implicationsThis paper creates a new perspective on the effective implementation of environmental taxes, which is closely related to improving environmental performance and increasing social welfare through improving the tax system.Originality/valueFor the first time, this study comprehensively identifies barriers and solutions for more effective implementation of environmental taxes and ranks them using two MCDM techniques.

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Assessing the Impact and Effectiveness of Environmental Taxes

Cited by 20 publications

References 2 publications

Impact of environmental tax on green development: A nonlinear dynamical system analysis

Impact of environmental tax on green development: A nonlinear dynamical system analysis

The impact of export tax rebate reform on industrial exporters’ soot emissions: Evidence from China

Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment

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