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Environmental Tax Reforms In European Countries And An Evaluation Of Turkish Case

Author

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  • Ali Celikkaya

    (Osmangazi University)

Abstract

Environmental taxes are one of the main operational tools of public finance for internalizing negative externalities. Since the beginning of the early 1980s price-based tools have been used to solve environmental problems. At the beginning of 1990s Scandinavian countries established some environmental tax reforms (ETR) and shifted the tax burden from earned income and capital to environmental pollution sources that they created. Likewise, some other EU countries, such as Holland, England and Germany implemented similar tax reforms. Nowadays many of the OECD countries have revised their tax laws according to pollution pay principles and shifted tax burden from good economic activities to emissions. Turkey has not managed to accomplish ETR yet; nevertheless, there are some arrangements that are expected to serve for this purpose in the tax laws.

Suggested Citation

  • Ali Celikkaya, 2011. "Environmental Tax Reforms In European Countries And An Evaluation Of Turkish Case," Anadolu University Journal of Social Sciences, Anadolu University, vol. 11(2), pages 97-120, May.
    • Handle: RePEc:and:journl:v:11:y:2011:i:2:p:97-120
    as

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    File URL: http://www.anadolu.edu.tr/arastirma/hakemli_dergiler/sosyal_bilimler/pdf/2011_2/2011_02_07.pdf
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    More about this item

    Keywords

    Environmentally Taxes; Green Tax Reform; Pollution Pay Principle; Energy/Carbon Tax; Pigouvian Tax; Double Dividend Principle.;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • K32 - Law and Economics - - Other Substantive Areas of Law - - - Energy, Environmental, Health, and Safety Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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