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Energy, transport, pollution and natural resources: Key elements in ecological taxation
Autori/Curatori: Elena Villar-Rubio, María Dolores Huete Morales 
Anno di pubblicazione:  2016 Fascicolo: 1  Lingua: Inglese 
Numero pagine:  12 P. 111-122 Dimensione file:  851 KB
DOI:  10.3280/EFE2016-001006
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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 ‘green’ taxes.

Keywords: Environmental taxes, sigma-convergence, European Union.

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Elena Villar-Rubio, María Dolores Huete Morales, in "ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT" 1/2016, pp. 111-122, DOI:10.3280/EFE2016-001006


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