与环境相关的税收及其对经济去碳化的影响

Q3 Social Sciences Environmental Economics Pub Date : 2024-06-03 DOI:10.21511/ee.15(1).2024.13
Olena Dobrovolska, Swen Günther, Olga Chernetska, Natalia Dubrova, S. Kachula
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引用次数: 0

摘要

环境税可确保可持续发展,但对于具有不同社会经济特征的国家,环境税的财政和环境效益各不相同。本研究旨在比较环境税收对不同国家经济去碳化的影响(通过碳生产率--国内生产总值与二氧化碳排放量之比来衡量),同时考虑到这些国家的绿色技术发展和碳排放量。本文使用固定效应和随机效应线性面板回归模型(使用 Hausman 检验和 STATA 18),分析了经合组织和世界银行 2002-2021 年 38 个经合组织国家的统计数据。为了识别这种影响的显性和潜在模式(某些国家具有共性),本分析没有单独考虑每个国家,而是根据碳排放有效税率、环境税收总收入、碳排放总量和碳生产率,采用 Ward 和 Sturges 方法区分出目标集群。29 个国家(6 个集群中的 4 个)证实了环境税收对经济去碳化水平的积极影响。影响最大的是美国(税收增加 1%,碳生产率平均提高 0.9%),影响最小的是包括奥地利、比利时、加拿大、哥斯达黎加、捷克、爱沙尼亚、法国、德国、匈牙利、冰岛、韩国、立陶宛、新西兰、波兰、葡萄牙、斯洛伐克、西班牙和英国在内的组群(增加 - 0.1%)。九个国家(六个组中的两个)的负面影响得到了证实:丹麦、芬兰、以色列、拉脱维亚和瑞典(减少 - 0.3%)以及希腊、意大利、荷兰和斯洛文尼亚(减少 - 0.21%)。
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Environmentally related taxes and their influence on decarbonization of the economy
Environmental taxes ensure sustainable development, but their fiscal and environmental effectiveness differs for countries with different socio-economic characteristics. This study aims to compare the impact of environmental tax revenues on economy’s decarbonization (measured through carbon productivity – the ratio of GDP to carbon dioxide emissions) in different countries, considering their green technologies development and carbon emissions. The paper analyzed OECD and World Bank statistical data for 38 OECD countries for 2002–2021 using linear panel regression models with fixed and random effects (using Hausman test and STATA 18). To identify explicit and latent patterns of this influence, which are common to certain countries, this analysis did not consider each country separately but targeted clusters, distinguished by Ward and Sturges methods based on the effective tax rate on carbon emissions, total environmental tax revenues, total carbon emissions, and carbon productivity. The positive influence of environmental tax revenues on the economy’s decarbonization level has been confirmed for 29 countries (four from six clusters). The effect is the largest for the USA (an increase in tax revenues by 1% leads to an increase in carbon productivity by 0.9% on average) and the smallest – for the cluster including Austria, Belgium, Canada, Costa Rica, Czechia, Estonia, France, Germany, Hungary, Iceland, Korea, Lithuania, New Zealand, Poland, Portugal, Slovakia, Spain, and the Great Britain (increase – 0.1%). The negative impact was confirmed for nine countries (two from six clusters): Denmark, Finland, Israel, Latvia, and Sweden (decrease – 0.3%) and Greece, Italy, the Netherlands, and Slovenia (decrease – 0.21%).
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来源期刊
Environmental Economics
Environmental Economics Social Sciences-Public Administration
CiteScore
3.60
自引率
0.00%
发文量
9
审稿时长
12 weeks
期刊最新文献
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