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...

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Bibliographic Details
Published in:Revista de economía mundial 2017-01, Vol.45 (45), p.87-100
Main Authors: Villar Rubio, Elena, Quesada Rubio, Jose Manuel, Molina Moreno, Valentín
Format: Article
Language:eng ; spa
Subjects:
Convergence
Economic policy
Environmental policy
Environmental tax
Environmental Taxes
Fiscal Policy
Moran’s Index
Proximity
Spatial Autocorrelation
Taxation
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Summary: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.
ISSN:1576-0162
1576-0162
2340-4264
DOI:10.33776/rem.v0i45.3806