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Data de publicació

2022-04

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cc-by-nc-nd (c) Elsevier, 2022
Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/185926

The heterogeneous effects of environmental taxation on green technologies

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Recurs relacionat

https://doi.org/10.1016/j.respol.2022.104541

Resum

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.

Matèries

Política ambiental, Administració fiscal, Gestió ambiental, Ecologia, Impostos

Matèries (anglès)

Environmental policy, Tax administration and procedure, Environmental management, Ecology, Taxation

Citació

Col·leccions

Articles publicats en revistes (Economia)

Citació

TCHÓRZEWSKA, Kinga Barbara, GARCIA-QUEVEDO, Jose and MARTÍNEZ-ROS, Ester. The heterogeneous effects of environmental taxation on green technologies. Research Policy. 2022. Vol. 51(7), num. 104541, pags. 1-14. ISSN 0048-7333. [consulted: 9 of August of 2026]. Available at: https://hdl.handle.net/2445/185926

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