Spatial patterns in fiscal impacts of environmental taxation in the EU

There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts...

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Bibliographic Details
Published in:Economies 2020-12, Vol.8 (4), p.1-18
Main Authors: Pászto, Vít, Zimmermannová, Jarmila, Skaličková, Jolana, Sági, Judit
Format: Article
Language:English
Subjects:
Air pollution
Carbon
Climate change
Climate policy
Cluster analysis
Economic indicators
Emissions
Energy
Environmental policy
Environmental tax
environmental taxation
EU ETS
fiscal impact
Fiscal policy
Income distribution
spatial patterns
State budgets
Tax reform
Tax revenues
Taxation
Trends
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Summary:There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts of environmental taxation in the EU countries, and to depict the groups of countries with the same (or similar) fiscal impact of these instruments on public budget revenues, including environmental and economic characteristics. Two methods of cluster analysis are used, Ward linkage and K-nearest neighbors (spatial) cluster analysis to observe potential geographical links or implication of fiscal impact. The study is performed for the years 2008 and 2017. Based on the results, we can say that in the year 2008, the EU countries were divided into "the west" and "the east", with some exceptions. The western countries were characterized by high environmental tax revenues, the eastern countries by low environmental tax revenues. For 2017, the situation is different. The border between old and new EU member states is not so abrupt and clear. The results show higher diversification between EU countries concerning the fiscal impacts of environmental taxation.
ISSN:2227-7099
2227-7099
DOI:10.3390/economies8040104