دانلود مقاله ISI انگلیسی شماره 51397
ترجمه فارسی عنوان مقاله

مفاهیم کاربردی اصلاح مالیاتی زیست محیطی برای خانوارها(ETR) در اروپا

عنوان انگلیسی
The implications for households of environmental tax reform (ETR) in Europe ☆
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
51397 2011 14 صفحه PDF
منبع

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

Journal : Ecological Economics, Volume 70, Issue 12, 15 October 2011, Pages 2472–2485

ترجمه کلمات کلیدی
اصلاح مالیاتی محیط زیست؛ اثرات توزیعی؛ اتحادیه اروپا؛ مدل سازی اقتصادسنجی
کلمات کلیدی انگلیسی
Environmental tax reform; Distributional impacts; European Union; Econometric modelling
پیش نمایش مقاله
پیش نمایش مقاله  مفاهیم کاربردی اصلاح مالیاتی زیست محیطی برای خانوارها(ETR) در اروپا

چکیده انگلیسی

The paper discusses the distributional implications of environmental tax reform (ETR) for households, and presents new results from modelling the impacts of a major ETR for the European Union. The distributional effects arise from the new environmental taxes, any tax reductions made as part of the ETR, the wider macroeconomic impacts from the ETR, any special provisions in the ETR, and the environmental benefits from the ETR. The paper's literature review makes clear that while the impacts from taxes on the household use of energy are very often regressive, transport taxes tend not to be, although the impacts differ between urban and rural households. Moreover, the net distributional impact is often less regressive, or not at all, once the wider distributional effects are taken into account. Residual regressive effects can in principle be removed by further adjustments in the tax or benefits system. The modelling results suggest that an ETR in Europe will actually increase real incomes across the EU as a whole, and will not be generally regressive, although the results differ by country and for different socio-economic groups. The political acceptability of ETR may depend on the worst effects on these groups being mitigated in some way.