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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| Format: | Article |
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Center for Development Research and Foresight
2021-02-01
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| Series: | پژوهشهای برنامه و توسعه |
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| Online Access: | https://www.journaldfrc.ir/article_118911_956c37cc438fcf3dd8aa24c2fa34f5cb.pdf |
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| author | Maral Eskandari Jamshid Pajooyan Teymour Mohammadi Farhad Ghafari |
| author_facet | Maral Eskandari Jamshid Pajooyan Teymour Mohammadi Farhad Ghafari |
| author_sort | Maral Eskandari |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-d9bfdf4312b84e8090312a2c4721a2ca |
| institution | Kabale University |
| issn | 2645-7466 2717-0365 |
| language | fas |
| publishDate | 2021-02-01 |
| publisher | Center for Development Research and Foresight |
| record_format | Article |
| series | پژوهشهای برنامه و توسعه |
| spelling | doaj-art-d9bfdf4312b84e8090312a2c4721a2ca2025-08-20T03:25:08ZfasCenter for Development Research and Foresightپژوهشهای برنامه و توسعه2645-74662717-03652021-02-011493610.22034/pbr.2021.118911118911The Effect of Green Tax on Total Tax Income (Case Study of Selected OECD Countries)Maral Eskandari0Jamshid Pajooyan1Teymour Mohammadi2Farhad Ghafari3Economic expertUniversity Full ProfessorDean of the Faculty of Economics -Allame Tabatabayi UniversityDirector of Economics, Faculty of Management and Economics, University of Science and ResearchAmong 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.https://www.journaldfrc.ir/article_118911_956c37cc438fcf3dd8aa24c2fa34f5cb.pdfgreen taxesenvironmental taxespigo taxeincomegovernment revenuesvalue-added tax |
| spellingShingle | Maral Eskandari Jamshid Pajooyan Teymour Mohammadi Farhad Ghafari The Effect of Green Tax on Total Tax Income (Case Study of Selected OECD Countries) پژوهشهای برنامه و توسعه green taxes environmental taxes pigo taxe income government revenues value-added tax |
| title | The Effect of Green Tax on Total Tax Income
(Case Study of Selected OECD Countries) |
| title_full | The Effect of Green Tax on Total Tax Income
(Case Study of Selected OECD Countries) |
| title_fullStr | The Effect of Green Tax on Total Tax Income
(Case Study of Selected OECD Countries) |
| title_full_unstemmed | The Effect of Green Tax on Total Tax Income
(Case Study of Selected OECD Countries) |
| title_short | The Effect of Green Tax on Total Tax Income
(Case Study of Selected OECD Countries) |
| title_sort | effect of green tax on total tax income case study of selected oecd countries |
| topic | green taxes environmental taxes pigo taxe income government revenues value-added tax |
| url | https://www.journaldfrc.ir/article_118911_956c37cc438fcf3dd8aa24c2fa34f5cb.pdf |
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