دانلود مقاله ISI انگلیسی شماره 51364
عنوان فارسی مقاله

اصلاح مالیات محیط زیست: یک ارزیابی از پاسخ های اجتماعی در ایرلند

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51364 2006 10 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Environmental tax reform: an assessment of social responses in Ireland
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Energy Policy, Volume 34, Issue 8, May 2006, Pages 950–959

کلمات کلیدی
اصلاح مالیات محیط زیست؛ ایرلند؛ مقبولیت اجتماعی
پیش نمایش مقاله
پیش نمایش مقاله اصلاح مالیات محیط زیست: یک ارزیابی از پاسخ های اجتماعی در ایرلند

چکیده انگلیسی

Environmental tax reform (ETR) is widely accepted to be a policy with desirable environmental, and other economic effects. The question arises then as to why its implementation has been so patchy. There is a broad literature on the economic impact of ETR, however, there have been very few research efforts devoted to understanding the roles and imperatives of the public, policy makers, businesses and other stakeholders who are addressed by ETR. This paper examines the impediments to ETR in Ireland. Focus groups were formed comprising of members of the general public and these provided a forum for detailed reactions to the ETR concept. Interviews were conducted with policy makers and key business people in an attempt to identify both the patterns of thinking behind ETR and the main obstacles to its introduction. Having presented the results, a theory of the main impediments to ETR is developed. The opinions of the members of the public, the business community and the policy makers highlight a number of issues that need to be addressed in the future design of ETR in Ireland. The principal potential impediments to ETR include: mistrust of the government, implausibility of the policy, means of hypothecation, information asymmetries, the political system, the structure of government, the macroeconomic environment, the impact on competitiveness, inequity between sectors, regressivity, elasticities and the level of the tax, terminology, and the marketing of ETR.

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