Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/147734 
Erscheinungsjahr: 
2014
Quellenangabe: 
[Journal:] Cogent Economics & Finance [ISSN:] 2332-2039 [Volume:] 2 [Issue:] 1 [Publisher:] Taylor & Francis [Place:] Abingdon [Year:] 2014 [Pages:] 1-8
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
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.
Schlagwörter: 
externalities
redistributive effects
taxes and subsidies
environment and development
trade sustainability
accounting
Europe
economic development
JEL: 
H23
Q56
O52
O1
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Dokumentart: 
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