IDEAS home Printed from https://ideas.repec.org/a/vrs/njopap/v18y2025i1p214-237n1010.html
   My bibliography  Save this article

Tax Policy on Air Pollution: New Evidence from an Impact Assessment

Author

Listed:
  • Zhugunissova Zhanargul

    (Academy of Public Administration under the President of the Republic of Kazakhstan, Astana, Republic of Kazakhstan.)

  • Mukhametrakhimova Lyaila

    (Academy of Public Administration under the President of the Republic of Kazakhstan, Astana, Republic of Kazakhstan.)

  • Junusbekova Gulsara

    (Academy of Public Administration under the President of the Republic of Kazakhstan, Astana, Republic of Kazakhstan.)

  • Dulambayeva Raushan

    (Academy of Public Administration under the President of the Republic of Kazakhstan, Astana, Republic of Kazakhstan.)

Abstract

Governments employ tax measures to improve environmental conditions and reduce atmospheric emissions. This paper aims to analyze the impact of specific types of environmental taxes on air pollutant emissions. The study utilizes OECD panel data on the volumes of four tax types and seven categories of pollutants from nine countries (Austria, Denmark, the Czech Republic, Poland, Hungary, Slovakia, Slovenia, Sweden, and Kazakhstan) from 2010 to 2022. The models, built using multiple linear regression, revealed a strong and statistically significant positive correlation between all types of pollutants, the volumes of resource taxes paid, and a negative correlation with transport and pollution taxes. The similarity of results across each model is explained by the high degree of correlation between the different types of pollutants. A potential factor of endogeneity in the models prevents a definitive conclusion about causality, but it contributes to econometric research in this area. A limitation of this study is the availability of data on the specific tax types and pollutant emissions. The research extends the ongoing discussion on the role of tax measures in reducing air pollution by providing new empirical evidence.

Suggested Citation

  • Zhugunissova Zhanargul & Mukhametrakhimova Lyaila & Junusbekova Gulsara & Dulambayeva Raushan, 2025. "Tax Policy on Air Pollution: New Evidence from an Impact Assessment," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 18(1), pages 214-237.
    • Handle: RePEc:vrs:njopap:v:18:y:2025:i:1:p:214-237:n:1010
    DOI: 10.2478/nispa-2025-0010
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/nispa-2025-0010
    Download Restriction: no
    File URL: https://libkey.io/10.2478/nispa-2025-0010?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    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:vrs:njopap:v:18:y:2025:i:1:p:214-237:n:1010. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Peter Golla (email available below). General contact details of provider: https://www.sciendo.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.