Regressivity of environmental taxation: myth or reality?
AbstractThis paper first presents an overview of the various factors that in light of the economic literature should be taken into account in the analysis of tax incidence of environmental taxation. It then explores the main empirical findings, in particular those which make a distinction between the distributional effects of transport-related taxes and those of other environmental taxes. This includes also some less well-known evidence from the Nordic countries. In the final section it presents some recent evidence on the distributional impact of energy taxation in the EU member states included in the impact assessment of the revision of the European Union’s Energy Tax Directive.
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 32.
Length: 21 pages
Date of creation: Jun 2012
Date of revision:
European Union; taxation; environmental taxes; redistribution;
Find related papers by JEL classification:
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-07-01 (Accounting & Auditing)
- NEP-ALL-2012-07-01 (All new papers)
- NEP-EEC-2012-07-01 (European Economics)
- NEP-ENE-2012-07-01 (Energy Economics)
- NEP-ENV-2012-07-01 (Environmental Economics)
- NEP-EUR-2012-07-01 (Microeconomic European Issues)
- NEP-PBE-2012-07-01 (Public Economics)
- NEP-PUB-2012-07-01 (Public Finance)
- NEP-RES-2012-07-01 (Resource Economics)
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