ENVIRONMENTAL FISCAL EFFORT: SPATIAL CONVERGENCE WITHIN ECONOMIC POLICY ON TAXATION
Environmental fiscal effort, when compared with environmental fiscal pressure, represents a far more precise parameter when measuring a country’s environmental sacrifice given that it introduces GDP per capita as an analysis variable. This paper focuses on the analysis of convergence in environment...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universidad de Huelva
2017-02-01
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| Series: | Revista de Economía Mundial |
| Subjects: | |
| Online Access: | https://www.uhu.es/publicaciones/ojs/index.php/REM/article/view/3806 |
| Summary: | Environmental fiscal effort, when compared with environmental fiscal pressure, represents a far more precise parameter when measuring a country’s environmental sacrifice given that it introduces GDP per capita as an analysis variable. This paper focuses on the analysis of convergence in environmental fiscal effort amongst the EU-15 Member States between 1987 and 2008, employing, to this end, the techniques of sigma, beta and gamma convergence. On a complementary level, a spatial autocorrelation study is carried out in order determine whether or not the geographical proximity of countries has any bearing on similar fiscal effort.
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| ISSN: | 1576-0162 2340-4264 |