IDEAS home Printed from https://ideas.repec.org/a/gam/jecomi/v8y2020i4p104-d448312.html

Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Author

Listed:
  • Vít Pászto

    (Department of Geoinformatics, Palacký University Olomouc, 17. listopadu 50, 77146 Olomouc, Czech Republic
    Department of Computer Science and Applied Mathematics and Department of Economics, Moravian Business College Olomouc, tř. Kosmonautů 1288/1, 779 00 Olomouc, Czech Republic)

  • Jarmila Zimmermannová

    (Department of Computer Science and Applied Mathematics and Department of Economics, Moravian Business College Olomouc, tř. Kosmonautů 1288/1, 779 00 Olomouc, Czech Republic)

  • Jolana Skaličková

    (Department of Computer Science and Applied Mathematics and Department of Economics, Moravian Business College Olomouc, tř. Kosmonautů 1288/1, 779 00 Olomouc, Czech Republic)

  • Judit Sági

    (Finance Department, Budapest Business School, University of Applied Sciences, Buzogány u. 10-12, H-1149 Budapest, Hungary)

Abstract

There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts of environmental taxation in the EU countries, and to depict the groups of countries with the same (or similar) fiscal impact of these instruments on public budget revenues, including environmental and economic characteristics. Two methods of cluster analysis are used, Ward linkage and K-nearest neighbors (spatial) cluster analysis to observe potential geographical links or implication of fiscal impact. The study is performed for the years 2008 and 2017. Based on the results, we can say that in the year 2008, the EU countries were divided into “the west” and “the east”, with some exceptions. The western countries were characterized by high environmental tax revenues, the eastern countries by low environmental tax revenues. For 2017, the situation is different. The border between old and new EU member states is not so abrupt and clear. The results show higher diversification between EU countries concerning the fiscal impacts of environmental taxation.

Suggested Citation

  • Vít Pászto & Jarmila Zimmermannová & Jolana Skaličková & Judit Sági, 2020. "Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU," Economies, MDPI, vol. 8(4), pages 1-18, November.
    • Handle: RePEc:gam:jecomi:v:8:y:2020:i:4:p:104-:d:448312
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2227-7099/8/4/104/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2227-7099/8/4/104/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Alfredo M. Pereira & Rui M. Pereira, 2014. "Environmental Fiscal Reform and Fiscal Consolidation," Public Finance Review, , vol. 42(2), pages 222-253, March.
    2. Konstantinos Liapis & Antonios Rovolis & Christos Galanos & Eleftherios Thalassinos, 2013. "The Clusters of Economic Similarities between EU Countries: A View Under Recent Financial and Debt Crisis," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 41-66.
    3. Miriam Frey, 2017. "Assessing the impact of a carbon tax in Ukraine," Climate Policy, Taylor & Francis Journals, vol. 17(3), pages 378-396, April.
    4. Jurušs Māris & Brizga Jānis, 2017. "Assessment of the Environmental Tax System in Latvia," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 10(2), pages 135-154, December.
    5. Lint Barrage, 2020. "Optimal Dynamic Carbon Taxes in a Climate–Economy Model with Distortionary Fiscal Policy," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(1), pages 1-39.
    6. Jakob Skovgaard & Sofía Sacks Ferrari & Åsa Knaggård, 2019. "Mapping and clustering the adoption of carbon pricing policies: what polities price carbon and why?," Climate Policy, Taylor & Francis Journals, vol. 19(9), pages 1173-1185, October.
    7. Nikola Najman & Petr Rozmahel & Ludek Kouba & Ladislava Grochová, 2013. "Integration of Central and Eastern European Countries: Increasing EU Heterogeneity? WWWforEurope Working Paper No. 9," WIFO Studies, WIFO, number 46856.
    8. Martin Maršík & Daniel Kopta, 2013. "Use of the cluster analysis for assessment of economic situation of an enterprise," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(2), pages 405-410.
    9. Adam G. Bumpus, 2015. "Firm responses to a carbon price: corporate decision making under British Columbia's carbon tax," Climate Policy, Taylor & Francis Journals, vol. 15(4), pages 475-493, July.
    10. Marian Zaharia & Aurelia Pătrașcu & Manuela Rodica Gogonea & Ana Tănăsescu & Constanța Popescu, 2017. "A Cluster Design on the Influence of Energy Taxation in Shaping the New EU-28 Economic Paradigm," Energies, MDPI, vol. 10(2), pages 1-21, February.
    11. Alfredo Marvão Pereira & Rui M. Pereira, 2013. "Environmental Fiscal Reform and Fiscal Consolidation: The Quest for the Third Dividend in Portugal," Working Papers 114, Economics Department, William & Mary.
    12. Eskinder Demisse Gemechu & Isabela Butnar & Maria Llop & Francesc Castells, 2014. "Economic and environmental effects of CO 2 taxation: an input-output analysis for Spain," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 57(5), pages 751-768, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hájek, Miroslav & Zimmermannová, Jarmila & Helman, Karel & Rozenský, Ladislav, 2019. "Analysis of carbon tax efficiency in energy industries of selected EU countries," Energy Policy, Elsevier, vol. 134(C).
    2. Maruf Rahman Maxim, 2020. "Environmental fiscal reform and the possibility of triple dividend in European and non-European countries: evidence from a meta-regression analysis," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 22(4), pages 633-656, October.
    3. Pereira, Alfredo & Pereira, Rui, 2017. "On the Effect of an Increase in the VAT on Electricity in Portugal," MPRA Paper 77594, University Library of Munich, Germany.
    4. Maruf Rahman Maxim & Kerstin Zander, 2019. "Can a Green Tax Reform Entail Employment Double Dividend in European and non-European Countries? A Survey of the Empirical Evidence," International Journal of Energy Economics and Policy, Econjournals, vol. 9(3), pages 218-228.
    5. Pereira, Alfredo & Pereira, Rui, 2016. "On the Optimal Use of Revenues from a CO2 Tax and the Importance of Labor Market Conditions," MPRA Paper 77630, University Library of Munich, Germany.
    6. Lin, Boqiang & Jia, Zhijie, 2018. "The energy, environmental and economic impacts of carbon tax rate and taxation industry: A CGE based study in China," Energy, Elsevier, vol. 159(C), pages 558-568.
    7. Daniel Muth & Mathieu Blondeel & Philipp Pattberg, 2025. "The Architecture of Global Carbon Pricing Governance: Institutions, Functions and Policy Pathways," Global Policy, London School of Economics and Political Science, vol. 16(5), pages 811-828, November.
    8. Huai Deng & Huan Wu & Hui Xu, 2025. "Social cost of carbon under endogenous social adaptation," Climatic Change, Springer, vol. 178(4), pages 1-20, April.
    9. Dubois, Loick & Sahuc, Jean-Guillaume & Vermandel, Gauthier, 2025. "A general equilibrium approach to carbon permit banking," Journal of Environmental Economics and Management, Elsevier, vol. 129(C).
    10. Yongyang Cai, 2020. "The Role of Uncertainty in Controlling Climate Change," Papers 2003.01615, arXiv.org, revised Oct 2020.
    11. Theodore Mariolis & Christos Tsirimokos, 2024. "Environmental multipliers for circular flow–positive-profit economies: formulation, implications and empirical illustration," Evolutionary and Institutional Economics Review, Springer, vol. 21(2), pages 147-175, September.
    12. Kengyel, Ákos, 2014. "Az európai uniós tagság mint modernizációs hajtóerő. Gondolatok a kelet-közép-európai országok EU-tagságának 10. évfordulóján [EU membership as a driving force of modernization. Ideas on the 10th anniversary of EU membership of East Central Europe," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 493-508.
    13. Charles Labrousse & Yann Perdereau, 2024. "Geography versus income: the heterogeneous effects of carbon taxation," Working Papers halshs-04464900, HAL.
    14. Daubanes, Julien Xavier & Lasserre, Pierre, 2023. "How should the use of nonrenewables be taxed under a public budget constraint?," Resource and Energy Economics, Elsevier, vol. 73(C).
    15. Bruno Conte & Klaus Desmet & Esteban Rossi-Hansberg, 2022. "On the Geographic Implications of Carbon Taxes," NBER Working Papers 30678, National Bureau of Economic Research, Inc.
    16. Dagmara Nikulin & Małgorzata Gawrycka, 2021. "Implementation of the Concept of Flexicurity in the Selected Countries of Central Eastern Europe," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 1, pages 118-141.
    17. Li, Xiaoyu & Yao, Xilong, 2020. "Can energy supply-side and demand-side policies for energy saving and emission reduction be synergistic?--- A simulated study on China's coal capacity cut and carbon tax," Energy Policy, Elsevier, vol. 138(C).
    18. Chung‐Hua Shen & Hsing‐Hua Hsu, 2022. "The determinants of Asian banking crises—Application of the panel threshold logit model," International Review of Finance, International Review of Finance Ltd., vol. 22(1), pages 248-277, March.
    19. Tom Krebs, 2021. "Klimaschutz und der moderne Staat: Ein Wasserstoffpaket fuer Deutschland," Working Papers 1, Forum New Economy.
    20. M.A. Surzhikov & A.A. Sycheva, 2017. "Process Approach to Modeling of National and Global Securities Market Operation," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 84-91.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jecomi:v:8:y:2020:i:4:p:104-:d:448312. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager The email address of this maintainer does not seem to be valid anymore. Please ask MDPI Indexing Manager to update the entry or send us the correct address (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.