Son yıllarda insanı ve doğayı içeren bir konu vergi teorisyenlerinin ve araştırmacıların ilgisini çekmektedir: Karbon Vergisi… Uluslar arası literatürde bu konu üzerine yapılan çalışmalara kıyasla, Türkiye’de yapılan çalışmalar eksiktir ve henüz yeterli düzeye gelmemiştir. Bu çalışmanın amacı emisyonu azaltmak amacıyla kullanılan mali araçlardan olan Karbon Vergisinin etkisini analiz etmek ve Karbon Vergisinin amacını gerçekleştirip gerçekleştirmediğini 18 Avrupa ülkesinin verilerini kullanarak ekonometrik olarak test etmektir. Çalışmamızda öngörülenin aksine Karbon Vergisinin emisyon azaltıcı etkisinin yeterince etkin olmadığı ortaya çıkmaktadır.
Baltagi, H Badi (2001), Econometric Analysis of Panel Data, John Wiley & Sons ltd. West Sussex, England.
Baranzini, Andrea, & Goldemberg, Jose & Stefan Speck (2000), “A Future for Carbon Taxes”, Ecological Economics, 32, 395–412.
Baron, Richard (1997), “Economic/Fiscal Instruments: Competiveness Issues Related to Carbon Energy Taxation”, OECD Working Paper, 14.
Bossier, F., & I. Bracke, & F. Vanhorebeek (2002) “The Impact of Energy and Carbon Taxation in Belgium”, Federal Planning Bureau Brussels, Working Paper.
Bruvoll, Annegrete & Bodil Merethe Larsen (2004), “Greenhouse Gas Emissions in Norway: Do Carbon Taxes Work?”, Energy Policy, 32, 493–505.
Clinch, J.P. & M. Gooch (2006), Economic Instruments in Environmental Policy,
<http://www.economicinstruments.com>, 30.08.2007.
Cuvervo, Javier &P. Ved Gandhi (1998), “Carbon Taxes: Their MacroEkonomic Effect and Prospects for Global Adoption- A Survey of The Literature”, International Monetary Fund, I.M.F. Working Paper, 39.
Danish Environmental Protection Agency, Ministry of Environment and Energy (DEPA) (1999), “Economic Instruments in Environmental Protection in Denmark”, <http://www2.mst.dk/common/Udgivramme/Frame.asp?pg=http://www2.mst.dk/udgiv/publications/2000/87-7909-568-2/html/default_eng.htm>, 09.09.2007.
Dolu, Ömer (2005), “Kyoto Protokolü Esneklik Mekanizmaları ve Kurumsal Kapasite Gelişimi”, Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü, Yayınlanmamış Yüksek Lisans Tezi, Aydın, 115.
Energy Information Administration, (2006), Official Energy Statistic From The U.S Government, <http://www.eia.doe.gov>, 10.09.2007.
European Commission (2006), “The Structures of The Taxation Systems In The European Union: 1995–2004”, Directorate-General Taxation and Customs Union Tax Policy, <http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_structures/Structures2006.pdf>, 25.09.2007.
Floros, Nicoloas & Andriana Vlachou (2005), “Energy Demand and Energy-related CO2 Emissions in Greek Manufacturing: Assessing The Impact of a Carbon Tax”, Energy Economics, vol: 27, ss: 387–413.
Hiltunen, M. (2004), Economic Environmental Policy Instruments in Finland, The Finnish Environmental Institute, Helsinki, <http://www.ymparisto.fi/download.asp?contentid=20705&lan=en>, 30.09.2007.
Hindrink, J. & E. Lehmann & A. Parmentier (2006), “Optimal Income Taxation and The Shape of Average Tax Rates”, Economics Bulletin, s. 8, ss. 1–6.
Hoerner, A.J. & B. Bosquet (2001), Environment Tax Reform: The European Experience, Center For a Sustainable Economy: Washington DC.
Johansson, B. (2000), The Carbon Tax in Sweden, Innovation and The Environment, OECD: Paris.
Karakaya, Etem & Mustafa Özçağ (2004), “Sürdürülebilir Kalkınma ve İklim Değişikliği: Uygulanabilecek İktisadi Araçların Analizi”, Kırgızistan-Türkiye Manas Üniversitesi, I. Maliye Konferansı: Geçiş Ekonomilerinde Mali Politikalar, 16 Nisan 2004, Bişkek/Kırgızistan.
Kovancılar, Birol (2001), “Küresel Isınma Sorununun Çözümünde Karbon Vergisi ve Etkinliği”, Yönetim ve Ekonomi, 8 (2),7–19.
Markandya, Anil & Zsuzsa Lehoczki (1993), “Environment Taxation: A Review of OECD Country Experience and Prospects for Economies in Transition”, HIID Development Discussion Paper, 471.
NCESD (2003), “Environment Signals”, A Report on Sustainability Indicators, National Center for The Environment and Sustainable Development, Greece.
Parry, Ian W.H., vd. (1999), “A Second-best Evaluation of Eight Policy Instruments to Reduce Carbon Emissions”, Resource and Energy Economics, 21, 347–373.
Sahlin, J., T. Ekvall, M. Bisaillon, J. Sundberg (2007), “Introduction of a Waste Incineration Tax: Effects on The Swedish Waste Flows”, Resources, Conservation and Recycling, s. 51, ss. 827–846.
Scrimgeour, Frank,and Oxey, Les and Fatai, Koli (2005), “Reducing Carbon Emissions? The Relative Effectiveness of Different Types of Environmental Tax: The Case of New Zealand”, Environmental Modelling and Software, 20, 1439–1448.
Statistics Norway (1999), Unaltered CO2 Emissions Despite Lover Oil Production, Weekly Bulletin Issue, s. 11, <http://www.ssb.no/english/weekly_bulletin/editions/9911 /1.shtml>, 21.09.2007.
Sterner, T. (2007), “Fuel Taxes: An Important Instrument For Climate Policy”, Energy Policy, s. 35, ss. 3194–3202.
UN (1998), Kyoto Protocol to the United Nations Framework Convention on Climate Change, United Nations, <http://unfccc.int/resource/docs/convkp/kpeng.pdf>, 10.08.2007.
Vural, İstiklal Y. & Coşkun Can Aktan & Dilek Dileyici (2004), Kamu Maliyesinde Çağdaş Yaklaşımlar, Seçkin Kitabevi, Bursa, 182s.
Wissema W. & R. Dellink (2006), “CGE Assessment of Interactions Between a Carbon Energy Tax and Pre-existing Taxes”, Trinity Economics Paper s. 13, Trinity College Dublin, Dublin.
World Bank (2006), World Development Indıcators, <http://www.worldbank.org>, 30.07.2007.
Zhang, ZhongXiang & Aandrea Baranzini (2004), “What Do We Know About Carbon Taxes? an Inquiry into their Impacts on Competitiveness and Distribution of Income”, Energy Policy, 32, 507–518.
Karbon Vergisinin Ekonomik Analizi ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?
Son yıllarda insanı ve doğayı içeren bir konu vergi teorisyenlerinin ve araştırmacıların ilgisini çekmektedir: Karbon Vergisi… Uluslar arası literatürde bu konu üzerine yapılan çalışmalara kıyasla, Türkiye’de yapılan çalışmalar eksiktir ve henüz yeterli düzeye gelmemiştir. Bu çalışmanın amacı emisyonu azaltmak amacıyla kullanılan mali araçlardan olan Karbon Vergisinin etkisini analiz etmek ve Karbon Vergisinin amacını gerçekleştirip gerçekleştirmediğini 18 Avrupa ülkesinin verilerini kullanarak ekonometrik olarak test etmektir. Çalışmamızda öngörülenin aksine Karbon Vergisinin emisyon azaltıcı etkisinin yeterince etkin olmadığı ortaya çıkmaktadır.
Baltagi, H Badi (2001), Econometric Analysis of Panel Data, John Wiley & Sons ltd. West Sussex, England.
Baranzini, Andrea, & Goldemberg, Jose & Stefan Speck (2000), “A Future for Carbon Taxes”, Ecological Economics, 32, 395–412.
Baron, Richard (1997), “Economic/Fiscal Instruments: Competiveness Issues Related to Carbon Energy Taxation”, OECD Working Paper, 14.
Bossier, F., & I. Bracke, & F. Vanhorebeek (2002) “The Impact of Energy and Carbon Taxation in Belgium”, Federal Planning Bureau Brussels, Working Paper.
Bruvoll, Annegrete & Bodil Merethe Larsen (2004), “Greenhouse Gas Emissions in Norway: Do Carbon Taxes Work?”, Energy Policy, 32, 493–505.
Clinch, J.P. & M. Gooch (2006), Economic Instruments in Environmental Policy,
<http://www.economicinstruments.com>, 30.08.2007.
Cuvervo, Javier &P. Ved Gandhi (1998), “Carbon Taxes: Their MacroEkonomic Effect and Prospects for Global Adoption- A Survey of The Literature”, International Monetary Fund, I.M.F. Working Paper, 39.
Danish Environmental Protection Agency, Ministry of Environment and Energy (DEPA) (1999), “Economic Instruments in Environmental Protection in Denmark”, <http://www2.mst.dk/common/Udgivramme/Frame.asp?pg=http://www2.mst.dk/udgiv/publications/2000/87-7909-568-2/html/default_eng.htm>, 09.09.2007.
Dolu, Ömer (2005), “Kyoto Protokolü Esneklik Mekanizmaları ve Kurumsal Kapasite Gelişimi”, Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü, Yayınlanmamış Yüksek Lisans Tezi, Aydın, 115.
Energy Information Administration, (2006), Official Energy Statistic From The U.S Government, <http://www.eia.doe.gov>, 10.09.2007.
European Commission (2006), “The Structures of The Taxation Systems In The European Union: 1995–2004”, Directorate-General Taxation and Customs Union Tax Policy, <http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_structures/Structures2006.pdf>, 25.09.2007.
Floros, Nicoloas & Andriana Vlachou (2005), “Energy Demand and Energy-related CO2 Emissions in Greek Manufacturing: Assessing The Impact of a Carbon Tax”, Energy Economics, vol: 27, ss: 387–413.
Hiltunen, M. (2004), Economic Environmental Policy Instruments in Finland, The Finnish Environmental Institute, Helsinki, <http://www.ymparisto.fi/download.asp?contentid=20705&lan=en>, 30.09.2007.
Hindrink, J. & E. Lehmann & A. Parmentier (2006), “Optimal Income Taxation and The Shape of Average Tax Rates”, Economics Bulletin, s. 8, ss. 1–6.
Hoerner, A.J. & B. Bosquet (2001), Environment Tax Reform: The European Experience, Center For a Sustainable Economy: Washington DC.
Johansson, B. (2000), The Carbon Tax in Sweden, Innovation and The Environment, OECD: Paris.
Karakaya, Etem & Mustafa Özçağ (2004), “Sürdürülebilir Kalkınma ve İklim Değişikliği: Uygulanabilecek İktisadi Araçların Analizi”, Kırgızistan-Türkiye Manas Üniversitesi, I. Maliye Konferansı: Geçiş Ekonomilerinde Mali Politikalar, 16 Nisan 2004, Bişkek/Kırgızistan.
Kovancılar, Birol (2001), “Küresel Isınma Sorununun Çözümünde Karbon Vergisi ve Etkinliği”, Yönetim ve Ekonomi, 8 (2),7–19.
Markandya, Anil & Zsuzsa Lehoczki (1993), “Environment Taxation: A Review of OECD Country Experience and Prospects for Economies in Transition”, HIID Development Discussion Paper, 471.
NCESD (2003), “Environment Signals”, A Report on Sustainability Indicators, National Center for The Environment and Sustainable Development, Greece.
Parry, Ian W.H., vd. (1999), “A Second-best Evaluation of Eight Policy Instruments to Reduce Carbon Emissions”, Resource and Energy Economics, 21, 347–373.
Sahlin, J., T. Ekvall, M. Bisaillon, J. Sundberg (2007), “Introduction of a Waste Incineration Tax: Effects on The Swedish Waste Flows”, Resources, Conservation and Recycling, s. 51, ss. 827–846.
Scrimgeour, Frank,and Oxey, Les and Fatai, Koli (2005), “Reducing Carbon Emissions? The Relative Effectiveness of Different Types of Environmental Tax: The Case of New Zealand”, Environmental Modelling and Software, 20, 1439–1448.
Statistics Norway (1999), Unaltered CO2 Emissions Despite Lover Oil Production, Weekly Bulletin Issue, s. 11, <http://www.ssb.no/english/weekly_bulletin/editions/9911 /1.shtml>, 21.09.2007.
Sterner, T. (2007), “Fuel Taxes: An Important Instrument For Climate Policy”, Energy Policy, s. 35, ss. 3194–3202.
UN (1998), Kyoto Protocol to the United Nations Framework Convention on Climate Change, United Nations, <http://unfccc.int/resource/docs/convkp/kpeng.pdf>, 10.08.2007.
Vural, İstiklal Y. & Coşkun Can Aktan & Dilek Dileyici (2004), Kamu Maliyesinde Çağdaş Yaklaşımlar, Seçkin Kitabevi, Bursa, 182s.
Wissema W. & R. Dellink (2006), “CGE Assessment of Interactions Between a Carbon Energy Tax and Pre-existing Taxes”, Trinity Economics Paper s. 13, Trinity College Dublin, Dublin.
World Bank (2006), World Development Indıcators, <http://www.worldbank.org>, 30.07.2007.
Zhang, ZhongXiang & Aandrea Baranzini (2004), “What Do We Know About Carbon Taxes? an Inquiry into their Impacts on Competitiveness and Distribution of Income”, Energy Policy, 32, 507–518.
Hotunluoğlu, H., & Tekeli, R. (2007). Karbon Vergisinin Ekonomik Analizi ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?. Sosyoekonomi, 6(6). https://doi.org/10.17233/se.31848
AMA
Hotunluoğlu H, Tekeli R. Karbon Vergisinin Ekonomik Analizi ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?. Sosyoekonomi. Aralık 2007;6(6). doi:10.17233/se.31848
Chicago
Hotunluoğlu, Hakan, ve Recep Tekeli. “Karbon Vergisinin Ekonomik Analizi Ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?”. Sosyoekonomi 6, sy. 6 (Aralık 2007). https://doi.org/10.17233/se.31848.
EndNote
Hotunluoğlu H, Tekeli R (01 Aralık 2007) Karbon Vergisinin Ekonomik Analizi ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?. Sosyoekonomi 6 6
IEEE
H. Hotunluoğlu ve R. Tekeli, “Karbon Vergisinin Ekonomik Analizi ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?”, Sosyoekonomi, c. 6, sy. 6, 2007, doi: 10.17233/se.31848.
ISNAD
Hotunluoğlu, Hakan - Tekeli, Recep. “Karbon Vergisinin Ekonomik Analizi Ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?”. Sosyoekonomi 6/6 (Aralık 2007). https://doi.org/10.17233/se.31848.
JAMA
Hotunluoğlu H, Tekeli R. Karbon Vergisinin Ekonomik Analizi ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?. Sosyoekonomi. 2007;6. doi:10.17233/se.31848.
MLA
Hotunluoğlu, Hakan ve Recep Tekeli. “Karbon Vergisinin Ekonomik Analizi Ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?”. Sosyoekonomi, c. 6, sy. 6, 2007, doi:10.17233/se.31848.
Vancouver
Hotunluoğlu H, Tekeli R. Karbon Vergisinin Ekonomik Analizi ve Etkileri: Karbon Vergisinin Emisyon Azaltıcı Etkisi Var Mı?. Sosyoekonomi. 2007;6(6).