Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/147734
Authors: 
Castiglione, Concetta
Infante, Davide
Minervini, Maria Teresa
Smirnova, Janna
Year of Publication: 
2014
Citation: 
[Journal:] Cogent Economics & Finance [ISSN:] 2332-2039 [Volume:] 2 [Year:] 2014 [Issue:] 1 [Pages:] 1-8
Abstract: 
The present work adds to the existing literature the analysis of the determinants of environmental taxation in European economies. Using a pooled panel data, we consider various groups of factors influencing environmental taxation referring to production and consumption, environmental performance and the quality of governance of European countries, taking into account their heterogeneity. We argue that in order to function, environmental taxation policy should rely on the virtuous interrelationship between economic development and institutional enforcement, which contributes to enhancing the process of environmental renaissance.
Subjects: 
externalities
redistributive effects
taxes and subsidies
environment and development
trade sustainability
accounting
Europe
economic development
JEL: 
H23
Q56
O52
O1
Persistent Identifier of the first edition: 
Creative Commons License: 
http://creativecommons.org/licenses/by/3.0/
Document Type: 
Article

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