Regressivity of environmental taxation: myth or reality?
This 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.
|Date of creation:||Jun 2012|
|Publication status:||Published as Katri Kosonen, "Regressivity in environmental taxation: myth or reality ?" in J.Milne and M.S. Andersen (eds), Handbook of Research on Environmental Taxation, Cheltenham: Edward Elgar. Available here with permission from the publisher.|
|Contact details of provider:|| Web page: http://ec.europa.eu/taxation_customs/index_en.htm|
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