Volume 28, Issue 47 (2020)
J Tax Res 2020, 28(47): 31-50 |
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Eskandari M, Pajooyan J, Mohammadi T, Ghafari F. The Effect of Green Taxation on Income Distribution
(Case Study of Selected OECD Countries). J Tax Res 2020; 28 (47) :31-50
URL: http://taxjournal.ir/article-1-1891-en.html
URL: http://taxjournal.ir/article-1-1891-en.html
1- , maral.eskandari@yahoo.com
Abstract: (2599 Views)
Among all kinds of government resources, taxes, as a permanent and predictable source, have always been the focus of government officials. Economists are always trying to introduce new tax bases that create the least inefficiency in the economic system, among which the "green tax" that is applied on a cost basis has such a feature. This type of tax will be able to successfully increase the quality of the environment; But whether it can replace other taxes, is a double benefit hypothesis that must be considered separately. In this research, environmental taxes and the effect of this type of tax on income distribution, are studied in 35 selected countries of OECD in the period of 1980-2015. The results of the panel model show that the application of green tax has no effect on improving the income distribution.
Type of Study: Research |
Subject:
Economic
Received: 2021/01/11 | Accepted: 2020/11/30 | Published: 2021/02/16
Received: 2021/01/11 | Accepted: 2020/11/30 | Published: 2021/02/16
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