Environmental fiscal effort : spatial convergence within economic policy on taxation
Environmental fiscal effort, when compared with environmental fiscal pressure, represents a far more precise parameter when measuring a country’s environmental sacrifice given that it introduces GDP per capita as an analysis variable. This paper focuses on the analysis of convergence in environmenta...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2017 |
| País: | España |
| Institución: | Universidad de Huelva (UHU) |
| Repositorio: | Arias Montano. Repositorio Institucional de la Universidad de Huelva |
| Idioma: | inglés |
| OAI Identifier: | oai:ariasmontano.uhu.es:10272/13726 |
| Acceso en línea: | http://hdl.handle.net/10272/13726 |
| Access Level: | acceso abierto |
| Palabra clave: | Environmental taxes Fiscal policy Spatial autocorrelation Moran’s index Impuestos medioambientales Política fiscal Autocorrelación espacial Índice de Moran |
| Sumario: | Environmental fiscal effort, when compared with environmental fiscal pressure, represents a far more precise parameter when measuring a country’s environmental sacrifice given that it introduces GDP per capita as an analysis variable. This paper focuses on the analysis of convergence in environmental fiscal effort amongst the EU-15 Member States between 1987 and 2008, employing, to this end, the techniques of sigma, beta and gamma convergence. On a complementary level, a spatial autocorrelation study is carried out in order determine whether or not the geographical proximity of countries has any bearing on similar fiscal effort. |
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