期刊名称：Transylvanian Review of Administrative Sciences
印刷版ISSN：1842-2845
出版年度：2014
卷号：10
期号：43
页码：168-185
语种：English
出版社：Babes Bolyai University
其他摘要：This paper examines the effect of governmental environmental taxes on greenhouse gas (GHG) emissions using a panel data set of 19 EU countries for the time period 1995-2010. We estimate both direct and indirect effects of governmental environmental taxes on GHG emissions in industrial processes. The indirect effect in particular operates through the effect of environmental expenditure for reduction of GHG emissions in industry. To take into account the dynamic nature and to properly address the potential endogeneity, adequate econometric methods are applied. We have shown that the direct effect of environmental taxes on GHG emissions is negative, while the indirect effect through environmental expenditures is also negative and even more statistically significant. Consequently, some policy implications may be derived from the results.
其他关键词：greenhouse gas emission; industrial process; environmental taxation; environmental impact; environmental economic; panel data
