New Green Tax Reforms: Ex-Ante Assessments for Spain

Labandeira, Xavier; Labeaga, José M.; López-Otero, Xiral

doi:10.3390/su11205640

Cited by 15 publications

(9 citation statements)

References 57 publications

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“…Environmental taxes are now commonly known to constitute a cost-effective corrective approach contributing to the development and use of clean technologies. Environmental taxes can be applied to most environmental problems -climate change mitigation being a clear candidate -as part of a wider green tax reform with distributional and/or revenue objectives [53,54].…”

Section: The Multiple Regression Analysis Resultsmentioning

confidence: 99%

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

Inkábová¹,

Andrejovská²,

Glova³

2021

Pol. J. Environ. Stud.

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Environmental protection is one of Europe's key values. The agricultural sector performance depends on the tax system that affects the profitability. The aim of this paper is to identify and quantify the impact of environmental instruments on the production and financial situation of the Slovak agriculture, which is expressed through the output/input and ROE indicators. The national database of Slovak agriculture provided by Radela company and environmental indicators based on Eurostat and Farm Accountancy Data Network (FADN) databases, time period 2009-2018 were examined. The used research methods were multiple regression analysis, correlation coefficient and cluster analysis. The paper defined main hypothesis, that production and financial indicators were dependent on the same variables. The results of the analysis confirmed the statistical significance of energy tax. If the percentage of energy tax in agriculture increase by 1% production would decrease by 0.01458 with a probability of 95% and ROE indicator would decrease by 2.375 with a probability of 99%. The results of the analysis confirmed stated hypothesis. The second part of the analysis deals with the hierarchical clustering. The position of Slovak agriculture across EU Member States based on two time periods 2009 and 2018 changed according the settlement of fiscal instruments.

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Section: The Multiple Regression Analysis Resultsmentioning

confidence: 99%

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

Inkábová¹,

Andrejovská²,

Glova³

2021

Pol. J. Environ. Stud.

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“…In addition, the impact of energy taxation differs when different tax rates are considered [20]. For example, Casler et al [21] find that the direct and indirect distributional effects depend on which energy is taxed and how taxes are imposed.…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Energy Tax on Carbon Emission Mitigation: An Integrated Analysis Using CGE and SDA

Hong

Wang

2022

Sustainability

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By originally integrating the structural decomposition analysis (SDA) into a computable general equilibrium (CGE) model, this paper simulates and analyzes the impact and mechanism of energy taxes on carbon emissions. Changes in carbon dioxide emissions, energy consumption structure, and other macroeconomic variables are investigated under different pre-set scenarios. The conclusion shows that the imposition of an ad valorem energy tax will indeed impact the production and consumption of enterprises. A higher tax rate leads to more pronounced reductions in carbon dioxide emissions. The carbon intensity effect is the dominant factor driving national carbon emissions and carbon emission intensity decline. Although the production structure effect and final demand effect play a role, their influences are relatively weak. While levying energy taxes, subsidies for personal income tax or corporate production tax can achieve double dividends. The progress of energy utilization technology is capable of increasing unit energy output and easing the negative impact of energy tax collection, and the gross national product may rise rather than fall. Under this circumstance, the production structure effect will play a greater role because the total demand coefficients of various industries for energy industry products will further decline. Only by levying energy taxes on coal and oil, exempting energy taxes on natural gas, or using energy tax revenue to subsidize investment in the natural gas industry can the government optimize the energy consumption structure. Subsidies will boost final demand for the natural gas mining and processing industry and increase the consumption share of natural gas, a cleaner energy source than coal and oil, which is critical in the current energy transition process.

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“…The emerging theme of "greening the economy" is examined on many platforms [12]. It encompasses many issues, e.g., the development of pure technologies [13,14], renewable energy sources [15][16][17], the improvement of energy and material efficiency [18], changing the model of consumption and transforming production into a more sustainable one [19], an integrated product policy [20], Green Public Procurement [21,22], the development of new environmentally friendly industries, green jobs [23], or a green tax reform [24][25][26]. Therefore, innovation with a focus on the processes of managing green knowledge and its impact on green investment and green technologies plays an important role here [27][28][29].…”

Section: Introductionmentioning

confidence: 99%

Measurement of Progress in the Environmental Area: Poland against the Countries of the European Union

Mazur-Wierzbicka

2022

IJERPH

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The initiatives taken by the European Union (EU) and the strategies it adopts aim to achieve sustainable development in a long-term perspective. This, however, requires continuous and consistent efforts to minimise the pressure on the natural environment. By obliging and encouraging Member States to take action in the environmental area, the EU wants to be a leader in conducting the green energy transformation. The main aim of the article is to assess the level of advancement of the EU countries (taking into account their division into two groups: EU-13 and EU-15) in making efforts to preserve the natural environment, with a particular emphasis on the position of Poland among the EU countries. An environmental index (EI) was used to make comparisons between EU countries. This index was designed on the basis of selected indicators during a statistical analysis. The Principal Component Analysis and the cluster analysis are employed in the article. This analysis puts forward a claim that it was mainly the countries of the EU-15 (Denmark and Sweden, in particular) that ranked highest in the environmental area in the period analysed and thus are the most advanced in terms of taking action for environmental protection—they took leaders’ positions. Romania and Bulgaria took the lowest positions in these comparisons. Poland’s score was low for the EI in the period analysed compared to the EU-28 countries. Establishing a more effective environmental policy in Member States with the lowest results is most crucial. The consistency of ordering countries according to the EI was noticeable in the period investigated. This proves the stability of the positions occupied by the EU-13 and the EU-15 group. Even though the European Union has made great progress with regard to the protection of the natural environment and green transformation, there is still much more to be done to increase the efficiency of resource use, waste recycling, energy efficiency or RES sharing in energy mixes.

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New Green Tax Reforms: Ex-Ante Assessments for Spain

Cited by 15 publications

References 57 publications

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

The Impact of Energy Tax on Carbon Emission Mitigation: An Integrated Analysis Using CGE and SDA

Measurement of Progress in the Environmental Area: Poland against the Countries of the European Union

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