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Title: The heterogeneous effects of environmental taxation on green technologies
Author: Tchórzewska, Kinga Barbara
Garcia-Quevedo, Jose
Martínez-Ros, Ester
Keywords: Política ambiental
Administració fiscal
Gestió ambiental
Environmental policy
Tax administration and procedure
Environmental management
Issue Date: Apr-2022
Publisher: Elsevier
Abstract: This paper analyses the effectiveness of environmental taxation in stimulating the adoption of end-of-pipe and cleaner production technologies across manufacturing and mining firms between 2008 and 2014. We perform simple and categorical treatment matching of firms to study the heterogeneous effects of different taxation levels. We assess the effects between firms forced to pay environmental taxation (treated) and those that did not have to pay such taxes (controls), as well as between different levels of environmental taxation (small, medium, large). We find that low levels of environmental taxation are ineffective at stimulating green technology adoption. As the taxation level increases, so does the associated effect on green technology investment. Additionally, we find that even low levels of environmental taxation can be effective when combined with public financing. In this case, the effect is stronger than that of providing public financing alone.
Note: Versió postprint del document publicat a:
It is part of: Research Policy, 2022, vol. 51(7), num. 104541, p. 1-14
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ISSN: 0048-7333
Appears in Collections:Articles publicats en revistes (Economia)

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