Environmental Tax Convergence and Interdependence in the European Union

This paper empirically analyzes the convergence and interdependence of environmental taxes in Europe from 1998 to 2018. Our results evidence a lack of European integration and reveal a group of converging countries characterized by a lowering tax burden. Moreover, a subsequent spatial regression an...

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Main Authors: Jordi Ripollés, Lidia Vidal Meliá
Format: Article
Language:English
Published: Universidad de Huelva 2022-06-01
Series:Revista de Economía Mundial
Subjects:
Online Access:https://www.uhu.es/publicaciones/ojs/index.php/REM/article/view/5351
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author Jordi Ripollés
Lidia Vidal Meliá
author_facet Jordi Ripollés
Lidia Vidal Meliá
author_sort Jordi Ripollés
collection DOAJ
description This paper empirically analyzes the convergence and interdependence of environmental taxes in Europe from 1998 to 2018. Our results evidence a lack of European integration and reveal a group of converging countries characterized by a lowering tax burden. Moreover, a subsequent spatial regression analysis supports that the converging countries exhibit a significantly greater sensibility to the neighboring environmental tax policies, compatible with some degree of cross-country tax competition.
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spelling doaj.art-fdfac589a3474b96a93390b1425a69092024-03-09T11:48:51ZengUniversidad de HuelvaRevista de Economía Mundial1576-01622340-42642022-06-016110.33776/rem.v0i61.5351Environmental Tax Convergence and Interdependence in the European UnionJordi Ripollés0Lidia Vidal Meliá1Universitat Jaume IUniversitat Jaume I This paper empirically analyzes the convergence and interdependence of environmental taxes in Europe from 1998 to 2018. Our results evidence a lack of European integration and reveal a group of converging countries characterized by a lowering tax burden. Moreover, a subsequent spatial regression analysis supports that the converging countries exhibit a significantly greater sensibility to the neighboring environmental tax policies, compatible with some degree of cross-country tax competition. https://www.uhu.es/publicaciones/ojs/index.php/REM/article/view/5351Convergence clubsEnvironmental taxesEuropeTax competition
spellingShingle Jordi Ripollés
Lidia Vidal Meliá
Environmental Tax Convergence and Interdependence in the European Union
Revista de Economía Mundial
Convergence clubs
Environmental taxes
Europe
Tax competition
title Environmental Tax Convergence and Interdependence in the European Union
title_full Environmental Tax Convergence and Interdependence in the European Union
title_fullStr Environmental Tax Convergence and Interdependence in the European Union
title_full_unstemmed Environmental Tax Convergence and Interdependence in the European Union
title_short Environmental Tax Convergence and Interdependence in the European Union
title_sort environmental tax convergence and interdependence in the european union
topic Convergence clubs
Environmental taxes
Europe
Tax competition
url https://www.uhu.es/publicaciones/ojs/index.php/REM/article/view/5351
work_keys_str_mv AT jordiripolles environmentaltaxconvergenceandinterdependenceintheeuropeanunion
AT lidiavidalmelia environmentaltaxconvergenceandinterdependenceintheeuropeanunion