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The purpose of the article is to analyse if – according to environmental tax reform assumptions – there occurs an increase in environmental taxes and a concurrent reduction of other taxes (especially personal and corporate income taxes) in the selected EU member states. The group of countries was chosen basing on more significant changes in the tax structure as well as “old” and “new” EU membership. The research is based on the European Commission data and covers the period 2003 to 2015 due to the data availability. The significance of changes in taxation structure has been analysed by means of structural change degree measure. The direction of these changes has been examined using structural changes monotonicity measure. A weak trend to shift slightly from income taxes to the environmental ones has been observed only in three out of ten analysed member states.
Czasopismo
Rocznik
Tom
Strony
114--126
Opis fizyczny
Bibliogr. 14 poz., tab., wykr.
Twórcy
autor
- AGH University of Science and Technology Gramatyka Street 10, Kraków, 30-067, Poland
- Cracow University of Economics
Bibliografia
- Bosquet, B. (2000), Environmental tax reform: Does it work? A survey of the empirical evidence, “Ecological Economics” No. 34(1), p. 19-32
- ten Brink P., Mazza L. (2013), Reforming Environmental Taxes and Harmful Subsidies: challenges and opportunities, Institute for European Environmental Policy, Brussels
- Clinch J.P., Dunne L., Dresner S. (2006), Environmental and wider implications of political impediments to environmental tax reform, “Energy Policy” No. 34, p. 960-970
- Cottrell J. et al. (2016), Environmental Tax Reform in Developing, Emerging and Transition Economies, Deutsches Institut für Entwicklungspolitik, Bonn
- Deroubaix J-F., Lévèque F. (2006),The rise and fall of French Ecological Tax Reform: social acceptability versus political feasibility in the energy tax implementation process, “Energy Policy” No. 34, p. 940-949
- Dresner S. et al. (2006), Social and political responses to ecological tax reform in Europe: an introduction to the special issue, “Energy Policy” No. 34, p. 895-904
- Folmer H., Gabel L., Opschoor H. (eds) (1996), Ekonomia środowiska i zasobów naturalnych, Warszawa
- European Commission (2017), Taxation Trends in the European Union, Data for the EU Member States, Iceland and Norway, Luxembourg, Publications Office of the European Union
- European Commission (2018), Taxation Trends in the European Union, Data for the EU Member States, Iceland and Norway, Luxembourg, Publications Office of the European Union
- Garnier G. et al. (2014), A Wind of Change? Reforms of Tax Systems since the launch of Europe 2020, Taxation Paper, Working Paper No. 49, Office for Official Publications of the European Communities, Luxembourg
- Kosonen K., Nicodème G. (2009), The role of fiscal instruments in environmental policy, European Commission, Working Paper No. 19/2009, Taxation Papers, Luxembourg: Office for Official Publications of the European Communities
- Kukuła K. (1986), Dynamika oraz kierunki zmian struktury usług produkcyjnych w rolnictwie, „Ruch Prawniczy, Ekonomiczny i Socjologiczny” Vol. 3
- Patuelli R., Pels E., Nijkamp P. (2002), Environmental tax reform and the double dividend, Tinbergen Institute Discussion Paper
- Withana S. et al. (2014), Environmental Tax Reform in Europe: Opportunities for the future, Final report, Institute for European Environmental Policy, Brussels
Uwagi
Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2019).
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-3eca1972-37a3-4ccf-ba47-e8a550f3b409
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