首页    期刊浏览 2025年02月23日 星期日
登录注册

文章基本信息

  • 标题:Green Taxation on Competitiveness: The Effect of the ISP Tax on the Portuguese Retail Sector of Road Fuels
  • 本地全文:下载
  • 作者:David Oliveira ; Isabel Mendes
  • 期刊名称:International Journal of Energy Economics and Policy
  • 电子版ISSN:2146-4553
  • 出版年度:2017
  • 卷号:7
  • 期号:1
  • 页码:178-184
  • 语种:English
  • 出版社:EconJournals
  • 摘要:There hasn’t been much clarity on the issue regarding the effects of green taxation on competitiveness as researchers use different conceptual and methodological parameters in defending their arguments. In this sense, and given that most studies provide mixed results, we aimed to contribute to the clarification of the issue with the analysis of a specific case-study. Through the effect of the ISP tax ( Imposto sobre Produtos Petrolíferos e Energéticos ) on the competitiveness of the Portuguese retail sector of road fuels we intended to demonstrate that a microeconomic approach is more enlightening than a meso/macroeconomic one, and that the effect of environmental policy on competitiveness will depend on the characteristics of the firms and of the markets to which they sell. Our findings come close to the Porter hypothesis. Keywords: Fiscal Policy; Environmental Tax; Energy Demand. JEL Classifications: E62; Q41; Q52
  • 其他摘要:There hasn’t been much clarity on the issue regarding the effects of green taxation on competitiveness as researchers use different conceptual and methodological parameters in defending their arguments. In this sense, and given that most studies provide mixed results, we aimed to contribute to the clarification of the issue with the analysis of a specific case-study. Through the effect of the ISP tax ( Imposto sobre Produtos Petrolíferos e Energéticos ) on the competitiveness of the Portuguese retail sector of road fuels we intended to demonstrate that a microeconomic approach is more enlightening than a meso/macroeconomic one, and that the effect of environmental policy on competitiveness will depend on the characteristics of the firms and of the markets to which they sell. Our findings come close to the Porter hypothesis. Keywords: Fiscal Policy; Environmental Tax; Energy Demand. JEL Classifications: E62; Q41; Q52
国家哲学社会科学文献中心版权所有