The Effect of Green Tax on Total Tax Income (Case Study of Selected OECD Countries)

Among the various government incomes, taxes, as a permanent and predictable source, have always been a matter for government attention. But, since this instrument generates disruptions in the economy, economists have been contemplating introducing new tax bases that t create the least inefficiency i...

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Bibliographic Details
Main Authors: Maral Eskandari, Jamshid Pajooyan, Teymour Mohammadi, Farhad Ghafari
Format: Article
Language:fas
Published: Center for Development Research and Foresight 2021-02-01
Series:پژوهش‌های برنامه و توسعه
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Online Access:https://www.journaldfrc.ir/article_118911_956c37cc438fcf3dd8aa24c2fa34f5cb.pdf
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Summary:Among the various government incomes, taxes, as a permanent and predictable source, have always been a matter for government attention. But, since this instrument generates disruptions in the economy, economists have been contemplating introducing new tax bases that t create the least inefficiency in the economic system. Green taxes which are based on costs, have such a feature. This study deals with environmental taxes and examines the effect of these type of taxes on total state tax revenues in 35 selected OECD countries over the period of 1980-2015. The results of the applied panel model show that the application of green taxes will lead to an increase in total government tax revenues.
ISSN:2645-7466
2717-0365