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Environmental Taxation In Central And Eastern Europe: The Case Of Albania


  • Elona Pojani

    () (Faculty of Economics University of Tirana Tirana, Albania)

  • Dorina Pojani

    () (Faculty of Engineering and Architecture EPOKA University Tirana, Albania)


The purpose of this article is to discuss the effects of environmental taxation in the transition economies of Central and Eastern Europe, with a particular focus on Albania. The first part of the article reviews the theory on the co-called first, second, and third best environmental taxes in transition countries, illustrating the discussion with a broad range of examples. The balance of the article deals with the specifics of the Albanian environmental policy climate during the post- communist transition and the application of environmental taxation in this context.

Suggested Citation

  • Elona Pojani & Dorina Pojani, 2011. "Environmental Taxation In Central And Eastern Europe: The Case Of Albania," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 441-448, november.
  • Handle: RePEc:aic:journl:y:2011:v:58:p:441-448

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    References listed on IDEAS

    1. Eric Cowan, 1998. "Topical Issues in Environmental Finance," EEPSEA Special and Technical Paper sp199801t2, Economy and Environment Program for Southeast Asia (EEPSEA), revised Jan 1998.
    2. Milan Scasny & Vitezslav Pisa & Hector Pollit & Unnada Chewpreecha, 2009. "Analyzing Macroeconomic Effects of Environmental Taxation in the Czech Republic with the Econometric E3ME Model," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 59(5), pages 460-491, December.
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    More about this item


    Environmental Taxation; National Environmental Funds; Albania; Central and Eastern Europe;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies


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