Next Article in Journal
Wireless Sensor Network Powered by a Terrestrial Microbial Fuel Cell as a Sustainable Land Monitoring Energy System
Previous Article in Journal
Local Perceptions about the Effects of Jatropha (Jatropha curcas) and Castor (Ricinus communis) Plantations on Households in Ghana and Ethiopia
Article Menu

Export Article

Open AccessArticle
Sustainability 2014, 6(10), 7242-7262; doi:10.3390/su6107242

Is There Any Evidence on the Existence of an Environmental Taxation Kuznets Curve? The Case of European Countries under Their Rule of Law Enforcement

Department of Economics, Statistics and Finance, University of Calabria, Campus di Arcavacata di Rende, Cosenza 87036, Italy
These authors contributed equally to this work.
*
Author to whom correspondence should be addressed.
Received: 26 May 2014 / Revised: 1 October 2014 / Accepted: 11 October 2014 / Published: 20 October 2014
(This article belongs to the Section Economic, Business and Management Aspects of Sustainability)
View Full-Text   |   Download PDF [754 KB, uploaded 24 February 2015]   |  

Abstract

The paper gives new insights into the environmental taxation policy, demonstrating the existence of an inverse U-shaped relationship between environmental taxation and income in European countries. Our findings reveal this relationship to be influenced by enforcement of the rule of law, which contributes to shifting the turning point on the curve to lower income levels. We show that former transition economies have not reached the turning point due to weak institutions. To achieve the goal of sustainable development, the European Environment Agency’s Environmental Taxation Reform, proposing to shift taxation from “goods” to “bads”, should be accompanied by effective enforcement or the rule of law. The heterogeneity found between market-based and former transition European countries demonstrates the existence of problems at the EU-level in the coordination of environmental policies and enforcing the rule of law. In addition, the analysis of the determinants of environmental taxation points to the importance of factors related to consumption and production, governance, environmental quality, oil price shocks and the shift of environmental policy in European countries. View Full-Text
Keywords: environmental taxation; income; rule of law; European countries; panel data environmental taxation; income; rule of law; European countries; panel data
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).

Scifeed alert for new publications

Never miss any articles matching your research from any publisher
  • Get alerts for new papers matching your research
  • Find out the new papers from selected authors
  • Updated daily for 49'000+ journals and 6000+ publishers
  • Define your Scifeed now

SciFeed Share & Cite This Article

MDPI and ACS Style

Castiglione, C.; Infante, D.; Smirnova, J. Is There Any Evidence on the Existence of an Environmental Taxation Kuznets Curve? The Case of European Countries under Their Rule of Law Enforcement. Sustainability 2014, 6, 7242-7262.

Show more citation formats Show less citations formats

Related Articles

Article Metrics

Article Access Statistics

1

Comments

[Return to top]
Sustainability EISSN 2071-1050 Published by MDPI AG, Basel, Switzerland RSS E-Mail Table of Contents Alert
Back to Top