Environmental taxation: Pigouvian or Leviathan?

Isabelle Cadoret, Emma Galli and Fabio Padovano
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Emma Galli: UNIROMA - Università degli Studi di Roma "La Sapienza" = Sapienza University [Rome]

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Abstract: This paper empirically examines which type of fiscal levies are environmental taxes, by analyzing how governments actually use them. The theoretical literature is polarized between two alternative interpretations of environmental taxes: the Pigouvian and the Leviathan hypotheses, each leading to alternative testable hypotheses. We test them on a sample where the analysts' discretionary evaluations are minimal, the EU-28 countries that committed themselves to correcting a negative environmental externality, the greenhouse gas emissions, by 2020. The estimates lend support to the strict Pigouvian hypothesis, while the Leviathan hypothesis appears less consistent with the data.

Keywords: Environmental taxes; Pigouvian taxation; Leviathan government; GHG reduction; Arellano–Bond GMM (search for similar items in EconPapers)
Date: 2021-03
New Economics Papers: this item is included in nep-ene, nep-env, nep-pbe and nep-reg
Note: View the original document on HAL open archive server: https://univ-rennes.hal.science/hal-02544523v1
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Published in Journal of Industrial and Business Economics = Economia e politica industriale, 2021, 48 (1), pp.37-51. ⟨10.1007/s40812-020-00149-8⟩

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Journal Article: Environmental taxation: Pigouvian or Leviathan? (2021)
Working Paper: Environmental Taxation: Pigouvian or Leviathan ?
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02544523

DOI: 10.1007/s40812-020-00149-8

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