اصلاح مالیاتی محیط زیست و اولویت های فردی: تجزیه و تحلیل تجربی بر روی میکرو داده های اروپا

Using micro data from European Value Survey (EVS) over 2008–2010, the paper investigates the individual and country variables that might affect the individual preferences towards the prevention of pollution, measured in terms of willingness to monetary contribute to it. Our focus is to interpreter the differences in light of the Environmental Tax Reform (ETR), carried out only in some countries of our sample and based on reaching jointly environmental and political economy objectives. Analyses, carried out by means of ordered logit OLS, logit and partial generalised ordered logit, provide remarkable insights in understanding the sources of heterogenic individual attitudes towards the environment in Europe and the link with the tool of ETR, strongly promoted by the European Union.