We study the effects of various environmental regulations on environmental performance measured as emission intensity. Moreover, we aim to test whether any such effects are persistent or only temporary. Conventional theory predicts that indirect regulations as opposed to direct regulations...

There are studies that suggests that the use of environmental taxes to promote the consumption of 'clean goods' could have unwanted effects in that it leads to the consumption of 'dirty goods'. The results will depend on the multiple effects of cross-price elasticities. This paper illustrates...

This article presents an analysis of the Polish system of environmental reporting and financial charges. It describes the main forms of information reporting and payment obligations in Poland as determined by law. Next, a brief examination of the revenue from these sources is presented and some...

Duties and taxes on cars are an important source of revenue for European governments and the tax systems are also designed with the goal of achieving environmental policy objectives. A systematic and quantitative comparison of passenger car taxation in 30 European countries shows significant...

Abgaben auf den Kraftfahrzeugverkehr sind eine bedeutende Einnahmequelle der Staaten, gleichzeitig werden mit der Gestaltung der Abgabensysteme umweltpolitische Zielsetzungen verfolgt. Ein systematischer und quantitativer Vergleich der Besteuerung von Pkw in 30 Staaten Europas zeigt grose...

Administrative costs of environmental taxes are a more and more discussed topic. These costs should be understood as part of the tax entity, so by the tax administrator. The aim of this thesis is to evaluate the administrative costs of environmental taxes in the Czech Republic from the...

Understanding the distributional impacts of market-based climate policies is crucial to design economically efficient climate change mitigation policies that are socially acceptable and avoid adverse impacts on the poor. Empirical studies that examine the distributional impacts of carbon pricing...

We develop an econometric model for firm exit, using stochastic dynamic programming (SDP) as a starting point. According to SDP, the value of an operating firm can be written as the sum of (i) the net present value of continuing production if the firm is committed to a future exit date, and (ii)...

The purpose of environmental taxes is to correct the market when it fails to take environmental damages into account, i.e. to internalize the Pigouvian element. In addition, fiscal taxes are levied on both polluting and clean goods, which may follow the Ramsey principle. In practical policy,...

Summary In economies with perfect competition, environmental tax rates should be set equal to the equilibrium marginal damage. There are two basic reasons to depart from this first best rule: incomplete competition and the possibility of using environmental policy as a strategic trade instrument...