For a Greener Environment: Standards versus Taxes
Yıl 2015,
Cilt: 29 Sayı: 2, 47 - 54, 21.01.2016
Coşkun Şerefoğlu
,
Tecer Atsan
Öz
Emission standards referred as the “command and control” in literature is a legal
limit on the amount of pollution of an individual source. Taxes, which are collected by the
local or national authorities, are a fee levied on each unit of pollutant emitted into the air
and water. Administrators in most cases prefer taxes to standards because of the difficulty to
calculate of the relevant marginal costs and marginal benefits, not excluding external costs
as well as the estimation of the monetary costs of the environmental damage. The pro and
costs of standards and taxes are always discussed by the economists and policy makers. This
paper thus aims to give the basic theoretical background of those policy instruments and
analyse of practical implementations, which are based on fully literature review.
Kaynakça
- Andersen, M.S., Barker, T., Christie, E., Ekins, P., Gerald, J.F., Jilkova, J., Junankar, S.,
Landesmann, M., Pollitt,H., Salmons, R., Scott, S., and Speck, S. (eds.), 2007.
Competitiveness Effects of Environmental Tax Reforms (COMETR). Final report to the
European Commission. National Environmental Research institute, University of
- Aarhus. 543 pp. -http://www.dmu.dk/Pub/COMETR_Final_Report.pdf
- Ankara Regional Development Plan. 2011, Ankara Development Agency, Ankara.
- Alt J., Prestan, I., and Sibieta, L., 2008. The Political Economy of Tax Policy, Oxford University
Press, London.
- Baumol, W., and Oates, W., 1988. The theory of Environmental Policy, Axes versus subsidies; a partial analysis, pp. 177-190, 2nd edition, Cambridge University Press.
- European Commission, 2013. European Semester:Country-Spesific Recommendations Moving
Europe Beyond the Crisis, 29.05.2013, COM(2013) 350 final, Brussels.
- Goulder, L., and Parry, I.W.H., 2008. Instrument Choice in Environmental Policy, Discussion Paper,
April 2008, RFF DP 08 07
- Hodge, I., 1996. Environmental Economics, Individual Incentives and Public Choices, pp.83-99,
Macmillen Press Ltd., London.
- Hoel, M., and Kamp, L., 2002. Taxes versus quotas for a stock pollutant, Resource and Energy
Economics 24 (2002), pp. 367-384
- Howes, M., 2005. Politics and Environment, Risk and the role of government and industry, pp. 87-
92, Earthscan Press, U.S.A.
- IEEP., 2013. Evaluation of environmental tax reforms: International experiences, Institute for
European Environmental Policy (IEEP) 55 Quai au Foin, 1000 Brussels, Belgium, 21 June
2013, pp. 39-40
- Kosonen, K., and Nicodeme, G., 2009. The role of fiscal instruments in environmental policy, Cesifo
Working Paper No.2719, Category:10, Energy and Climate Economics, July 2009.
- Lomborgh, B., 2001. The Skeptical Environmentalist, Measuring the Real State of the World, pp.
166-167, University press of Cambridge, U.K.
- OECD. 2013. Climate and Carbon, Aligning prices and policies, OECD Environment Policy Paper,
No:01
- Pieler, G., 2000. Tax Reform is Green, “Green” Taxes aren`t, Competitive Enterprise Institute, U.S.A.
- RCEP. 1998. Environmental Standards and Public Values-Summary, A summary of the Twenty-first
Report of the Royal Commission on Environmental Pollution, pp. 14-14, London.
- Rovellato, A., Bosella, F., and Gipponi, C., 2007. Cost-effectiveness of greenhouse gas mitigation
measures in the European Agro-forestry sector: a literature survey, Environmental
science&policy, European Commission, 10, pp. 474-490.
- Sheffrin, S., 1993. Markets and Majourities, The free press, pp. 121-134, Newyork.
- Tindale, S., and Holtham, G., 1996. Green Tax Reform, IPPR, London.
- Tietenberg, T., 1996. Environmental and National Resource Economics, 4th Edition, pp. 334-346,
Newyork.
Daha Yeşil Bir Çevre İçin: Vergilere Karşı Standartlar
Yıl 2015,
Cilt: 29 Sayı: 2, 47 - 54, 21.01.2016
Coşkun Şerefoğlu
,
Tecer Atsan
Öz
Literatürde “komuta ve kontrol” olarak işaret edilen emisyon standartları bireysel
kaynaktaki kirlilik miktarındaki yasal bir sınırdır. Yerel ve ulusal otoriteler tarafından
toplanan vergiler hava ve su içerisinde emilen kirliliğin her birimi için alınan ücrettir. Çoğu
durumda yöneticiler çevresel tahribatın parasal miktarını tahmin etmede olduğu kadar dış
giderleri hariç tutmaksızın uygun marjinal fayda ve marjinal zararı hesaplama zorluğundan
dolayı vergileri standartlara tercih etmektedirler. Standartlar ve vergilerin avantaj ve
dezavantajları her zaman politika yapıcı ve iktisatçılar tarafından tartışılmaktadır. Bu
yüzden, bu çalışma bu politika araçlarının teorik arka planını vermeyi ve tamamen literatür
özetine dayalı pratik uygulamaları analiz etmeyi amaçlamaktadır.
Kaynakça
- Andersen, M.S., Barker, T., Christie, E., Ekins, P., Gerald, J.F., Jilkova, J., Junankar, S.,
Landesmann, M., Pollitt,H., Salmons, R., Scott, S., and Speck, S. (eds.), 2007.
Competitiveness Effects of Environmental Tax Reforms (COMETR). Final report to the
European Commission. National Environmental Research institute, University of
- Aarhus. 543 pp. -http://www.dmu.dk/Pub/COMETR_Final_Report.pdf
- Ankara Regional Development Plan. 2011, Ankara Development Agency, Ankara.
- Alt J., Prestan, I., and Sibieta, L., 2008. The Political Economy of Tax Policy, Oxford University
Press, London.
- Baumol, W., and Oates, W., 1988. The theory of Environmental Policy, Axes versus subsidies; a partial analysis, pp. 177-190, 2nd edition, Cambridge University Press.
- European Commission, 2013. European Semester:Country-Spesific Recommendations Moving
Europe Beyond the Crisis, 29.05.2013, COM(2013) 350 final, Brussels.
- Goulder, L., and Parry, I.W.H., 2008. Instrument Choice in Environmental Policy, Discussion Paper,
April 2008, RFF DP 08 07
- Hodge, I., 1996. Environmental Economics, Individual Incentives and Public Choices, pp.83-99,
Macmillen Press Ltd., London.
- Hoel, M., and Kamp, L., 2002. Taxes versus quotas for a stock pollutant, Resource and Energy
Economics 24 (2002), pp. 367-384
- Howes, M., 2005. Politics and Environment, Risk and the role of government and industry, pp. 87-
92, Earthscan Press, U.S.A.
- IEEP., 2013. Evaluation of environmental tax reforms: International experiences, Institute for
European Environmental Policy (IEEP) 55 Quai au Foin, 1000 Brussels, Belgium, 21 June
2013, pp. 39-40
- Kosonen, K., and Nicodeme, G., 2009. The role of fiscal instruments in environmental policy, Cesifo
Working Paper No.2719, Category:10, Energy and Climate Economics, July 2009.
- Lomborgh, B., 2001. The Skeptical Environmentalist, Measuring the Real State of the World, pp.
166-167, University press of Cambridge, U.K.
- OECD. 2013. Climate and Carbon, Aligning prices and policies, OECD Environment Policy Paper,
No:01
- Pieler, G., 2000. Tax Reform is Green, “Green” Taxes aren`t, Competitive Enterprise Institute, U.S.A.
- RCEP. 1998. Environmental Standards and Public Values-Summary, A summary of the Twenty-first
Report of the Royal Commission on Environmental Pollution, pp. 14-14, London.
- Rovellato, A., Bosella, F., and Gipponi, C., 2007. Cost-effectiveness of greenhouse gas mitigation
measures in the European Agro-forestry sector: a literature survey, Environmental
science&policy, European Commission, 10, pp. 474-490.
- Sheffrin, S., 1993. Markets and Majourities, The free press, pp. 121-134, Newyork.
- Tindale, S., and Holtham, G., 1996. Green Tax Reform, IPPR, London.
- Tietenberg, T., 1996. Environmental and National Resource Economics, 4th Edition, pp. 334-346,
Newyork.