Abstrakt
The purpose of the article is to examine whether environmental taxes affect the level of nitrogen oxides (NOx) and sulfur oxides (SOX) emissions based on the data for 33 countries in the years 1996-2021. The research method used is the analysis of panel regression with fixed effects. For both pollutants, a model without lags and models with one-year and two-year lags were estimated. The results show that environmental tax revenues have a negative and statistically significant but rather symbolic impact on SOx emissions, while these revenues do not affect NOx emissions. In addition, the gross domestic product (GDP) per capita and the share of the urban population in the total population are found to be significant determinants of NOx emissions. The higher the GDP per capita and the share of the urban population, the lower the NOx emissions per capita. The results can be useful for policymakers in assessing the effectiveness of environmental taxes.
Bibliografia
Al Shammre, A. S., Benhamed, A., Ben-Salha, O., & Jaidi, Z. (2023). Do Environmental Taxes Affect Carbon Dioxide Emissions in OECD Countries? Evidence from the Dynamic Panel Threshold Model. Systems, 11(6), 307. https://doi.org/10.3390/systems11060307
Alola, A. A., & Nwulu, N. (2022). Do energy-pollution-resource-transport taxes yield double dividends for Nordic economies? Energy, 254, 124275. https://doi.org/10.1016/j.energy.2022.124275
Dehdar, F., Silva, N., Fuinhas, J. A., Koengkan, M., & Nazeer, N. (2022). The Impact of Technology and Government Policies on OECD Carbon Dioxide Emissions. Energies, 15(22), 8486. https://doi.org/10.3390/en15228486
Dogan, E., Hodžić, S., & Šikić, T. F. (2022). A way forward in reducing carbon emissions in environmentally friendly countries: the role of green growth and environmental taxes. Economic Research – Ekonomska Istraživanja, 35(1), 5879-5894. https://doi.org/10.1080/1331677X.2022.2039261
Dyduch, J., & Stabryła-Chudzio, K. (2017). Allocation of environmental taxes in the context of general government expenditures on environmental protection in the European Union Member States. Proceedings of the 14th International Scientific Conference, Brno, 109-117. https://is.muni.cz/do/econ/sborniky/70896034/EFS2017-Proceedings_1_final.pdf
Erbertseder, T., Martin, J., Taubenböck, H., & Zerwer, K. (2023). How effective are emission taxes in reducing air pollution? TRR 266 Accounting for Transparency Working Paper Series No. 114. https://dx.doi.org/10.2139/ssrn.4353315
European Environment Agency. (2024). EEA greenhouse gases — data viewer. https://www.eea.europa.eu/data-and-maps/data/data-viewers/greenhouse-gases-viewer
Eurostat. (2013). Environmental taxes. A statistical guide. https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/ks-gq-13-005
Freire-González, J., & Ho, M. S. (2018). Environmental Fiscal Reform and the Double Dividend: Evidence from a Dynamic General Equilibrium Model. Sustainability, 10(2), 501. https://doi.org/10.3390/su10020501
Hashmi, R., & Alam, K. (2019). Dynamic relationship among environmental regulation, innovation, CO2 emissions, population, and economic growth in OECD countries: A panel investigation. Journal of Cleaner Production, 231, 1100-1109. https://doi.org/10.1016/j.jclepro.2019.05.325
Hassan, M., Oueslati, W., & Rousseličre, D. (2022). Energy taxes and economic growth in OECD countries: a simultaneous equations approach. Journal of Environmental Economics and Policy, 11(2), 172-195. https://doi.org/10.1080/21606544.2021.1937326
He, P., Ning, J., Yu, Z., Xiong, H., Shen, H., & Jin, H. (2019). Can environmental tax policy really help to reduce pollutant emissions? An empirical study of a panel ARDL model based on OECD countries and China. Sustainability, 11(16), 4384. https://doi.org/10.3390/su11164384
Hieu, V. M. (2022). Influence of Green Investment, Environmental Tax and Sustainable Environment: Evidence from ASEAN Countries. International Journal of Energy Economics and Policy, 12(3), 227-235. https://doi.org/10.32479/ijeep.13028
Huang, X., Srikrishnan, V., Lamontagne, J., Keller, K., & Peng, W. (2023). Effects of global climate mitigation on regional air quality and health. Nature Sustainability, 6, 1054-1066. https://doi.org/10.1038/s41893-023-01133-5
Khan, A., & Idrees, A. S. (2023). Environmental impact of multidimensional eco-innovation adoption: an empirical evidence from European Union. Journal of Environmental Economics and Policy, 13(1), 17-33. https://doi.org/10.1080/21606544.2023.2197626
Križanič, F., Oplotnik, Ž., Mencinger, J., & Brezovnik, B. (2019). The influence of ecological taxes on the exposure of waste and CO2 emissions in a selected group of EU countries. Journal of Comparative Politics, 12(2), 38-48. https://www.dlib.si/details/URN:NBN:SI:DOC-3QM69TH6/?query=%27keywords%3DFinance%27&pageSize=25&sortDir=DESC&sort=input
Li, M., Zhang, D., Li, C. T., Mulvaney, K. M., Selin, N. E., & Karplus, V. J. (2018). Air quality co-benefits of carbon pricing in China. Nature Climate Change, 8, 398-403. https://doi.org/10.1038/s41558-018-0139-4
Liobikienė, G., Butkus, M., & Matuzevičiūtė, K. (2019). The contribution of energy taxes to climate change policy in the European Union (EU). Resources, 8(2), 63. https://doi.org/10.3390/resources8020063
Loganathan, N., Shahbaz, M., & Taha, R. (2014). The link between green taxation and economic growth on CO2 emissions: fresh evidence from Malaysia. Renewable and Sustainable Energy Reviews, 38, 1083-1091. https://doi.org/10.1016/j.rser.2014.07.057
Małolepszy, W. (2022). Podatki i opłaty ekologiczne jako instrumenty polityki środowiskowej. In E. Małecka-Ziembińska (Ed.), Podatki w ujęciu retrospektywnym i perspektywicznym (pp. 189-209). Poznań: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu. https://doi.org/10.18559/978-83-8211-116-3/10 (in Polish).
Mardones, C., & Baeza, N. (2018). Economic and environmental effects of a CO2 tax in Latin American countries. Energy Policy, 114, 262-273. https://doi.org/10.1016/j.enpol.2017.12.001
Misztal, A. (2020). Podatki środowiskowe a zrównoważony rozwój polskich przedsiębiorstw transportowych. Material Economy and Logistics Journal, LXXII(1), 32-40. https://doi.org/10.33226/1231-2037.2020.1.5 (in Polish).
Nerudova, D., & Solilova, V. (2016). Efficiency of Environmental Policy: Empirical Evidence Based on the Application of VEC Model. Engineering Economics, 27(5), 527-537. https://doi.org/10.5755/j01.ee.27.5.13394
OECD. (2023, October 11). Environmentally related tax revenue. https://stats.oecd.org/Index.aspx?DataSetCode=ERTR
Parry, I., Veung, C., & Heine, D. (2015). How Much Carbon Pricing Is in Countries’ Own Interests? The Critical Role of Co-benefits. Climate Change Economics, 6(4), 1550019. https://doi.org/10.1142/S2010007815500190
Patterson III, C. D. (2000). Environmental Taxes and Subsidies: What is the Appropriate Fiscal Policy for Dealing with Modern Environmental Problems? William & Mary Environmental Law and Policy Review, 24(1), 121-159. https://scholarship.law.wm.edu/wmelpr/vol24/iss1/6/
Pearce, D. (1991). The role of carbon taxes in adjusting to global warming. The Economic Journal, 101(407), 938-948. https://doi.org/10.2307/2233865
Ptak, M. (2016). Skuteczność podatków ekologicznych z punktu widzenia polityki klimatycznej. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 453, 259-269. http://dx.doi.org/10.15611/pn.2016.453.22 (in Polish).
Radulescu, M., Sinisi, C. I., Popescu, C., Iacob, S. E., & Popescu, L. (2017). Environmental Tax Policy in Romania in the Context of the EU: Double Dividend Theory. Sustainability, 9(11), 1986. https://doi.org/10.3390/su9111986
Roy, S. B., & Dastidar, S. G. (2021). Are Environmental Taxes Effective in Curbing Air Pollution? Evidence from the United Kingdom. Economic Issues, 26(2), 73-101. https://ideas.repec.org/a/eis/articl/221basuroy.html
Rybak, A., Joostberens, J., Manowska, A., & Pielot, J. (2022). The Impact of Environmental Taxes on the Level of Greenhouse Gas Emissions in Poland and Sweden. Energies, 15(12), 4465. https://doi.org/10.3390/en15124465
Sackitey, G. L. (2023). Do environmental taxes affect energy consumption and energy intensity? An empirical analysis of OECD countries. Cogent Economics & Finance, 11(1), 2156094. https://doi.org/10.1080/23322039.2022.2156094
Tang, L., Shi, J. R., Yu, L., & Bao, Q. (2017). Economic and environmental influences of coal resource tax in China: A dynamic computable general equilibrium approach. Resources, Conservation and Recycling, 117, 34-44. https://doi.org/10.1016/j.resconrec.2015.08.016
Tantau, A. D., Maassen, M. A., & Fratila, L. (2018). Models for analyzing the dependencies between indicators for a circular economy in the European Union. Sustainability, 10(7), 2141. https://doi.org/10.3390/su10072141
Wolde-Rufael, Y., & Mulat-Weldemeskel, E. (2022a). Effectiveness of environmental taxes and environmental stringent policies on CO2 emissions: the European experience. Environment, Development and Sustainability, 25(6), 5211-5239. https://doi.org/10.1007/s10668-022-02262-1
Wolde-Rufael, Y., & Mulat-Weldemeskel, E. (2022b). The moderating role of environmental tax and renewable energy in CO2 emissions in Latin America and Caribbean countries: Evidence from method of moments quantile regression. Environmental Challenges, 6, 100412. https://doi.org/10.1016/j.envc.2021.100412
World Bank. (2023, October 12). World Bank Open Data. https://data.worldbank.org/
Yilanci, V., & Pata, U. K. (2022). On the interaction between fiscal policy and CO2 emissions in G7 countries: 1875–2016. Journal of Environmental Economics and Policy, 11(2), 196-217. https://doi.org/10.1080/21606544.2021.1950575
Zaghdoudi, T., & Maktouf, S. (2017). Threshold effect in the relationship between environmental taxes and CO2 emissions: A PSTR specification. Economics Bulletin, 37(3), 2086-2094. https://ideas.repec.org/a/ebl/ecbull/eb-17-00684.html
Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Na tych samych warunkach 4.0 Miedzynarodowe.
Prawa autorskie (c) 2024 Czasopismo "Economics and Environment"