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- handle: 10670/1.jz9qfm
- hal: hal-02544523
- doi: 10.1007/s40812-020-00149-8
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info:eu-repo/semantics/altIdentifier/doi/10.1007/s40812-020-00149-8
info:eu-repo/semantics/OpenAccess
Mots-clés
Environmental taxes Pigouvian taxation Leviathan government GHG reduction Arellano–Bond GMM Q - Agricultural and Natural Resource Economics • Environmental and Ecological Economics/Q.Q2 - Renewable Resources and Conservation/Q.Q2.Q28 - Government Policy H - Public Economics/H.H5 - National Government Expenditures and Related Policies/H.H5.H54 - Infrastructures • Other Public Investment and Capital Stock H - Public Economics/H.H8 - Miscellaneous Issues/H.H8.H87 - International Fiscal Issues • International Public Goods D - Microeconomics/D.D7 - Analysis of Collective Decision-Making/D.D7.D72 - Political Processes: Rent-Seeking, Lobbying, Elections, Legislatures, and Voting Behavior D - Microeconomics/D.D7 - Analysis of Collective Decision-Making/D.D7.D73 - Bureaucracy • Administrative Processes in Public Organizations • Corruption D - Microeconomics/D.D7 - Analysis of Collective Decision-Making/D.D7.D78 - Positive Analysis of Policy Formulation and ImplementationSujets proches
Methods of analysis Analysis and chemistry Analytical methods Chemical analysis Analysis methods Analysis and examinationCiter ce document
Isabelle Cadoret et al., « Environmental taxation: Pigouvian or Leviathan? », HAL-SHS : économie et finance, ID : 10.1007/s40812-020-00149-8
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Résumé
This paper empirically examines which type of fiscal levies are environmental taxes, by analyzing how governments actually use them. The theoretical literature is polarized between two alternative interpretations of environmental taxes: the Pigouvian and the Leviathan hypotheses, each leading to alternative testable hypotheses. We test them on a sample where the analysts’ discretionary evaluations are minimal, the EU-28 countries that committed themselves to correcting a negative environmental externality, the greenhouse gas emissions, by 2020. The estimates lend support to the strict Pigouvian hypothesis, while the Leviathan hypothesis appears less consistent with the data.