欧盟环境税收趋同与相互依赖

IF 0.2 4区经济学 Q4 ECONOMICS

Revista De Economia Mundial Pub Date : 2022-06-16 DOI:10.33776/rem.v0i61.5351

Jordi Ripollés, Lidia Vidal Meliá

{"title":"欧盟环境税收趋同与相互依赖","authors":"Jordi Ripollés, Lidia Vidal Meliá","doi":"10.33776/rem.v0i61.5351","DOIUrl":null,"url":null,"abstract":"This paper empirically analyzes the convergence and interdependence of environmental taxes in Europe from 1998 to 2018. Our results evidence a lack of European integration and reveal a group of converging countries characterized by a lowering tax burden. Moreover, a subsequent spatial regression analysis supports that the converging countries exhibit a significantly greater sensibility to the neighboring environmental tax policies, compatible with some degree of cross-country tax competition.","PeriodicalId":44512,"journal":{"name":"Revista De Economia Mundial","volume":"1 1","pages":""},"PeriodicalIF":0.2000,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Environmental Tax Convergence and Interdependence in the European Union\",\"authors\":\"Jordi Ripollés, Lidia Vidal Meliá\",\"doi\":\"10.33776/rem.v0i61.5351\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper empirically analyzes the convergence and interdependence of environmental taxes in Europe from 1998 to 2018. Our results evidence a lack of European integration and reveal a group of converging countries characterized by a lowering tax burden. Moreover, a subsequent spatial regression analysis supports that the converging countries exhibit a significantly greater sensibility to the neighboring environmental tax policies, compatible with some degree of cross-country tax competition.\",\"PeriodicalId\":44512,\"journal\":{\"name\":\"Revista De Economia Mundial\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.2000,\"publicationDate\":\"2022-06-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Revista De Economia Mundial\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.33776/rem.v0i61.5351\",\"RegionNum\":4,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revista De Economia Mundial","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.33776/rem.v0i61.5351","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"ECONOMICS","Score":null,"Total":0}

引用次数: 1

摘要

本文实证分析了1998年至2018年欧洲环境税的趋同和相互依存性。我们的研究结果证明了欧洲缺乏一体化，并揭示了一组以降低税收负担为特征的趋同国家。此外，随后的空间回归分析支持，趋同国家对邻近的环境税收政策表现出更大的敏感性，与一定程度的跨国税收竞争相兼容。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Environmental Tax Convergence and Interdependence in the European Union

This paper empirically analyzes the convergence and interdependence of environmental taxes in Europe from 1998 to 2018. Our results evidence a lack of European integration and reveal a group of converging countries characterized by a lowering tax burden. Moreover, a subsequent spatial regression analysis supports that the converging countries exhibit a significantly greater sensibility to the neighboring environmental tax policies, compatible with some degree of cross-country tax competition.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Revista De Economia Mundial ECONOMICS-

CiteScore

0.90

自引率

20.00%

发文量

审稿时长

20 weeks

期刊介绍： a Revista de Economía Mundial (REM) ISSN: 1576-0162 es una publicación cuatrimestral editada por la Sociedad de Economía Mundial. Se trata de una Revista científica internacional que se encuentra reseñada en prestigiosos índices internacionales.