Second-best pollution taxes: revisited and revised

Kampas, Athanasios; Horan, Richard D.

doi:10.1007/s10018-015-0124-3

Cited by 10 publications

(8 citation statements)

References 58 publications

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“…local air and soil pollution, global air pollution, traffic congestions and accidents, exposure to noise and damage to infrastructure. The existing tax base elements can be used as substitute parameters of certain road transport externalities, which corresponds to the second best approach, mentioned and preferred by many authors, for instance Kampas and Horan (2016), Cuervo and Ghandi (1998), and others. Although the relation of emission values with the engine capacity has been proved (David a Křápek, 2015), it must be admitted that this is not an optimal substitute parameter.…”

Section: Discussionmentioning

confidence: 99%

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Can the Czech Road Tax be considered a Tax on Externalities?

David¹

2019

EFAJ

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The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of current settings of the tax base and parameters of the road tax rate progressivity it was ascertained that this tax fails to directly or indirectly reflect the external costs of transport. It is through a relatively simple adjustment of the existing road tax rates that indirect reflection of certain items of the road transport external costs may be achieved. Firstly, changes must be made in the definition of the road tax base so as to contain emissions or other parameters of externalities; subsequently, the direct reflection of the road transport external costs in the tax may be achieved. Accounting and Taxes, Zemedelska 1, 613 00 Brno, Czech Republic, . The article is processed as an output of a research project Fiscal quantification of environmental costs of truck traffic in the Czech Republic registered by TAČR ÉTA under the registration number TL01000308.

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Section: Discussionmentioning

confidence: 99%

“…The definition of the basic differences between first and second best environmental taxation was provided by Kampas and Horan (2016). The first best tax must be easily quantifiable.…”

Section: Theoretical Background Of Environmental Taxation Of Externalmentioning

confidence: 99%

Can the Czech Road Tax be considered a Tax on Externalities?

David¹

2019

EFAJ

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“…In theory, the optimal tax is equal to the marginal external social and environmental damage from the polluting activity (Pigou, 1932). However, in practice, this is not always the case (for more discussion on the Pigouvian tax, see Jacobs and de Mooij (2015), Bovenberg and Goulder (1996), Kampas and Horan (2015)). Environmental tax rates in Latvia, but not only those, are set as the result of political compromise and not economic modeling and have tended to be lower than marginal social and environmental damage (Ozoliņa and Rošā, 2012).…”

Section: Results Of the Assessment Of The Environmental Taxes In Latvmentioning

confidence: 99%

Assessment of the Environmental Tax System in Latvia

Jurušs¹,

Brizga²

2017

NISPAcee Journal of Public Administration and Policy

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Environmental taxes should play an important part in environmental policy as they help to internalize externalities, reduce damage, and increase the quality of life; besides they allow raising revenue for national and local governments. Th e aim of this paper is to evaluate environmental eff ectiveness, economic effi ciency, equity impact, administrative feasibility and cost, and political acceptability of environmental (energy, transport, and natural-resource) taxes in Latvia. Th e study is based on desk research. Th e results demonstrate little evidence that existing environmental taxes lead to a signifi cant reduction in environmental pollution and waste fl ows, but they have a signifi cant fi scal eff ect. Most of the environmental taxes in Latvia apply direct and indirect subsidies, but most of the revenue comes from taxes on energy and transport. Environmental tax rates in Latvia are the result of political compromise and are not backed by the research on environmental costs of the particular activity. Th is paper fi lls the gap in environmental policy evaluation by looking at the performance and eff ectiveness of environmental taxes in Latvia.

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“…Although some papers offer support for the existence of a double dividend (Bento and Jacobsen 2007;Taheripour et al 2008), whilst others provide mixed support (Takeda 2007) or no support (Bovenberg et al 2008;Williams 2002), both arguments (positive effects on employment and environment) are at the base of the Environmental Tax Reform in the European Union as proposed by the European Environmental Agency (European Environment Agency-EEA 2005). According to this reform the ET may provide a double dividend since shifting from conventional to environmental taxation, under certain conditions (discussed by (Fullerton and Metcalf 1997;Goulder 2013;Kampas and Horan 2016)), not only corrects a negative externality, but also reduces distorting effects of taxation in other markets, thereby improving welfare (Ekins et al 2011). Recent literature explores the presence of different dividends in environmental taxation.…”

Section: Environmental Taxation and Economic Growthmentioning

confidence: 99%

Non-trivial Factors as Determinants of the Environmental Taxation Revenues in 27 EU Countries

2018

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Abstract:The implementation of environmental taxation is one of the most important issues of environmental policy in Europe. To approach this matter, the paper aims to analyse the determinants of environmental taxation revenue for European countries. Besides investigating the most explored determinants, such as those related to production, consumption and environmental quality, particular attention is paid to some non-trivial factors. Firstly, we analyse the importance of the institutional context that is crucial for policy enforcement. Secondly, we consider the consumption of rapidly obsolescent goods, such as information and communication technology (ICT) goods characterised by intensive waste generation. Finally, the importation of final goods as a consequence of production offshoring is taken into account. The results demonstrate that the above-mentioned determinants have a heterogeneous impact on environmental taxation revenue in EU Western countries and EU Eastern countries, which can be due to a still weak institutional context of the latter economies and their peculiar patterns of development.

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Second-best pollution taxes: revisited and revised

Cited by 10 publications

References 58 publications

Can the Czech Road Tax be considered a Tax on Externalities?

Can the Czech Road Tax be considered a Tax on Externalities?

Assessment of the Environmental Tax System in Latvia

Non-trivial Factors as Determinants of the Environmental Taxation Revenues in 27 EU Countries

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