2016 - Franco Angeli
Article PDF (0.85 Mb)
Compatible only with Adobe Acrobat Reader (read more)
Energy, transport, pollution and natural resources : Key elements in ecological taxation
111-122 p.
The indiscriminate use of natural resources has highlighted the need to coordinate market instruments in order to encourage greater commitment to environmental responsibility, and to this end, environmental (or Pigouvian) taxes are increasingly used, in many countries. In this paper, we examine the main types of environmental taxes applied and analyse patterns of convergence/divergence among the 27 countries of the European Union regarding levels of environmental taxation, through an analysis of sigma convergence. This analysis reveals a slight trend toward the harmonisation of âÂgreen' taxes. [Publisher's text].
-
Articles from the same issue (available individually)
-
Information
ISSN: 2280-7667
KEYWORDS
- Environmental taxes, sigma-convergence, European Union