Empirical Analysis of the Effects of Environmental Taxes on Environment, Economic Growth and Unemployment in European Union Countries
Yıl 2024,
Cilt: 32 Sayı: 59, 269 - 295, 31.01.2024
Sema Dirgen Öz
,
Hüseyin Güçlü Çiçek
Öz
In the study, which aims to examine the effect of environmental taxes on the environment, economic growth and unemployment, the Augmented Mean Group (AMG) method was applied to 24 EU countries for the 1998-2018 period. It has been determined that the current environmental tax policies do not reduce greenhouse gas emissions or positively affect economic growth and unemployment. The study found evidence of the necessity of restructuring environmental taxes according to environmental criteria and disseminating taxes whose primary purpose is to protect the environment, not financial or economic concerns.
Kaynakça
- Andersen, M.S. (2005), “Do ‘Green’ Taxes Work? Decoupling Environmental Taxes”, Public Policy Research, 12(2), 79-84.
- Arbolino, R. & O. Romano (2014), “A Methodological Approach for Assessing Policies: the Case of the Environmental Tax Reform at European Level”, Procedia Economics and Finance, 17, 202-210.
- Aydin, M. (2019), “The Effect of Biomass Energy Consumption on Economic Growth in BRICS Countries: A Country-Specific Panel Data Analysis”, Renewable Energy, 138, 620-629.
- Baltagi, B.H. (2005), Econometric Analysis of Panel Data, England: John Wiley & Sons Ltd.
- Barbieri, N. et al. (2021), Sustainability Transition and the European Green Deal: A Macro-Dynamic Perspective, EEA.
- Baumol, W.J. & W. Oates (1975), On Taxation and the Control of Externalities, United States of America: The University of Cambridge.
- Baumol, W.J. (1972), “On Taxation and the Control of Externalities”, American Economic Review, 62(3), 307-322.
- Bernard, J.-T. et al. (2018), “Effects of B.C.’s Carbon Tax on GDP”, USAEE Research Paper Series.
- Bovenberg, A.L. & R.A. De Mooij (1994), “Environmental Levies and Distortionary Taxation”, The American Economic Review, 84(4), 1085-1089.
- Carraro, C. et al. (1996), “Environmental Taxation and Unemployment: Some Evidence on the ‘Double Dividend Hypothesis’ in Europe”, Journal of Public Economics, 62, 141-181.
- CEC (1993), White Paper on Growth, Competitiveness and Employment, Luxembourg: Office for Official Publications of the European.
- Çınar, S. et al. (2012), “Kirlilik Yaratan Sektörlerin Ticareti ve Çevre: Gelişmiş Ülkeler ve Gelişmekte Olan Ülkeler Karşılaştırması”, Doğuş Üniversitesi Dergisi, 13(2), 212- 226.
- Daly, H.E. (1996), Beyond Growth: The Economics of Sustainable, Boston: Beacon Pres.
- Doğan, E. & A. Aslan (2017), “Exploring the Relationship Among CO2 Emissions, Real GDP, Energy Consumption and Tourism in the EU and Candidate Countries: Evidence from Panel Models Robust to Heterogeneity and Cross-Sectional Dependence”, Renewable and Sustainable Energy Reviews, 77, 239-245.
- Doğan, E. & F. Şeker (2015), “An Investigation on the Determinants of Carbon Emissions for OECD Countries: Empirical Evidence from Panel Models Robust to Heterogeneity and Cross-Sectional Dependence”, Environmental Science and Pollution Research, 23(14), 14646-14655.
- Eberhardt, M. & S. Bond (2009), Cross-Section Dependence in Nonstationary Panel Models: a Novel Estimator, Centre for the Study of African Economies.
- EC (2001), Environmental Taxes - A Statistical Guide, Luxembourg: European Communities.
- EC (2010), Europe 2020: A Strategy for Smart, Sustainable and Inclusive Growth, Brussels: European Commission.
- EC (2013), Environmental Taxes: A Statistical Guide, Luxembourg: European Union.
- EEA (2016), Environmental Taxation and EU Environmental Policies, Luxembourg: European Environment Agency.
- EEA (2021), Reflecting on Green Growth Creating a Resilient Economy within Environmental Limits, Copenhagen: European Environment Agency.
- Ekins, P. (1999), “European Environmental Taxes and Charges: Recent Experience, Issues and Trends”, Ecological Economics, 31, 39-62.
- Eurostat (2010), Environmental Statistics and Accounts in Europe, Belgium: European Commission.
- Gago, A. & X. Labandeira (2010), “Towards a Green Tax Reform Model”, Journal of Environmental Policy & Planning, 2(1), 25-37.
- Goodstein, E. (2003), “The Death of the Pigovian Tax? Policy Implications from the Double-Dividend Debate”, Land Economics, 76(3), 402-414.
- Goulder, L. (1995), “Environmental Taxation and the Double Dividend: A Reader’s Guide”, International Tax and Public Finance, 2, 157-183.
- Göçer, İ. (2013), “Ar-Ge Harcamalarının Yüksek Teknolojili Ürün İhracatı, Dış Ticaret Dengesi ve Ekonomik Büyüme Üzerindeki Etkileri”, Maliye Dergisi, (165), 215-240.
- Gökmen, G. (2012), “Environmental Tax and Economic Growth: A Panel Var Analysis”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, (40), 43-65.
- Greene, W.H. (2003), Econometric Analysis, New Jersey: Prentice Hal.
- Günaydın, İ. (2014), “Yeşil Vergiler Çevreyi Koruma ve İşsizliği Azaltma Amaçlarını Aynı Anda Sağlayabilir Mi?”, in: İ. Günaydın & T. Özsoy (eds.), Disiplinler Arası Bakış Açısı ile Çevre (108-136), İstanbul: Hiperlink.
- Hassan, M. et al. (2020), “Exploring the Link Between Energy Based Taxes and Economic Growth”, Environmental Economics and Policy Studies, 22, 67-87.
- He, P. et al. (2019), “Does the Double Dividend of Environmental Tax Really”, Ekoloji, 28(107), 49-62.
- Hey, C. (2005), “EU Environmental Policies: A Short History of the Policy Strategies”, EU Environmental Policy Handbook, 18-30.
- Hsiao, C. (2003), Analysis of Panel Data, United Kingdom: Cambridge University Press.
- Hur, G.-h. (2000), “Double Dividend Hypothesis of Environmental Tax in Republic of Korea: For Sustainable Development”, 2nd International Critical Geography Conference.
- Inglesi-Lotz, R. & E. Dogan (2018), “The Role of Renewable Versus Non-Renewable Energy to the Level of CO2 Emissions a Panel Analysis of Sub-Saharan Africa’s Вig 10 Electricity Generators”, Renewable Energy, 123, 36-43.
- İlgün, M.F. (2016), “Mali Sürdürülebilirlik: OECD Ülkelerine Yönelik Panel Veri Analizi”, Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 30(1), 69-90.
- Jaeger, W.K. (2003), Environmental Taxation and the Double Dividend, International Society for Ecological Economics, Internet Encyclopaedia of Ecological Economics.
- Kosonen, K. & G.J. Nicodème (2009), The Role of Fiscal Instruments in Environmental Policy, Center for Economic Studies and IFO Institute(CESifo), Munich.
- Lee, D.R. & W.S. Misiolek (1986), “Substituting Pollution Taxation for General Taxation: Some Implications for Efficiency in Pollution Taxation”, Journal of Environmental Economics and Management, 13, 338-347.
- Ligthart, J.E. (1998), “The Macroeconomic Effects of Environmental Taxes: A Closer Look at the Feasibility of ‘Win-Win’ Outcomes”, IMF Working Paper.
- Marten, M. & K. Dender (2019), The Use of Revenues from Carbon Pricing, OECD.
- Meadows, D. et al. (1972), The Limits to Growth: A Report for the Club of Rome’s Project on the Predicament of Mankind, A Potomac Associates Book.
- Metcalf, G. (2019), “On the Economics of a Carbon Tax for the United States”, Brookings Papers on Economic Activity, 405-484.
- Metcalf, G.E. & J.H. Stock (2020), “Measuring the Macroeconomic Impact of Carbon Taxes”, AEA Papers and Proceedings, 110, 101-106.
- Migliavacca, S. (2006), “Environmental Taxation and The Double Dividend Hypothesis”, in: Critical Issues on Environmental Taxation III (1-16), Pavia: Oxford University Press.
- Morley, B. & S. Abdullah (2014), “Environmental Taxes and Economic Growth: Evidence from Panel Causality Tests”, Energy Economics, (42), 27-33.
- Morley, B. (2010), “Environmental Policy and Economic Growth: Empirical Evidence from Europe”, Bath Economics Research Working Papers.
- Morley, B. (2012), “Empirical Evidence on the Effectiveness of Environmental Taxes”, Applied Economics Letters, 19(18), 1817-1820.
- Nerudová, D. & M. Dobranschia (2014), “Double Dividend Hypothesis: Can it Occur When Tackling Carbon Emissions?”, Procedia Economics and Finance, (12), 472-479.
- OECD (1992), The Polluter-Pays Principle, Paris: OECD.
- OECD (2017), Environmental Fiscal Reform: Progress, Prospects and Pitfalls, OECD.
- Özcan, B. & A. Arı (2014), “Araştırma-Geliştirme Harcamaları ve Ekonomik Büyüme İlişkisi: Panel Veri Analizi”, Maliye Dergisi, (166), 39-55.
- Parry, I.W. (1995), “Pollution Taxes and Revenue Recycling”, Journal of Environmental Economics and Management, (29), 64-77.
- Pearce, D. (1991), “The Role of Carbon Taxes in Adjusting to Global Warming”, The Economic Journal, 101(407), 938-948.
- Pearce, D. et al. (1989), Blueprint for A Green Economy, New York: Earthscan.
- Pesaran, M.H. & T. Yamagata (2008), “Testing Slope Homogeneity in Large Panels”, Journal of Econometrics, 142, 50-93.
- Pesaran, M.H. (2004), “General Diagnostic Tests for Cross Section Dependence in Panels”, IZA Discussion Paper No. 1240.
- Pesaran, M.H. (2007), “A Simple Panel Unit Root Test in the Presence of Cross-Section Dependence”, Journal of Applied Econometrics, 22, 265-312.
- Pesaran, M.H. et al. (2008), “A Bias-Adjusted LM Test of Error Cross-Section Independence”, Econometrics Journal, 11, 105-127.
- Pezzey, J. & A. Park (1998), “Reflections on the Double Dividend Debate”, Environmental and Resource Economics, 11(3-4), 539-555.
- Radulescu, M. et al. (2017), “Environmental Tax Policy in Romania in the Context of the EU: Double Dividend Theory”, Sustainability, 9(11), 1-20.
- Repetto, R. et al. (1992), Green Fees: How a Tax Shift Can Work for the Environment and the Economy, World Resources Institute.
- Schlegelmilch, K. & A. Joas (2015), “Fiscal Considerations in the Design of Green Tax Reforms”, in: Green Growth Knowledge Platform (1-50), Venice, Italy: Green Growth Knowledge Platform.
- Soares, C.A. (2011), “The Design Features of Environmental Taxes”, Doctoral Dissertation, The London School of Economics and Political Science.
- Speck, S. (2008), “The Design of Carbon and Broad-Based Energy Taxes in European Countries”, Vermont Journal of Environmental Law, 10, 31-59.
- Şahin, Y. (1999), “Türk Vergi Sisteminin Çevresel Vergiler Açısından Değerlendirilmesi”, Vergi Sorunları Dergisi, (133), 119-137.
- Şaşmaz, M.Ü. (2016), “Validity of Double Dividend Hypothesis in EU-15 Countries”, Global Journal on Humanities and Social Sciences, 2(2), 30-36.
- Terkla, D. (1984), “The Efficiency Value of Effluent Tax Revenues”, Journal of Environmental Economics and Management, 11, 107-123.
- Topal, M.H. (2017), “Çifte Kazanç Hipotezinin OECD Ekonomileri için Testi:Panel Eşbütünleşme ve Nedensellik Analizi”, Uluslararaı Bilimsel Araştırmalar Dergisi, 2(4), 1-20.
- Topallı, N. (2016), “CO2 Emisyonu ve Ekonomik Büyüme Arasındaki İlişki:Hindistan, Çin, Brezilya ve Güney Afrika için Panel Veri Analizi”, Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(1), 427-447.
- Tullock, G. (1967), “Excess Benefit”, Water Resources Research, 3(2), 643-644.
- Westerlund, J. & D.L. Edgerton (2007), “A Panel Bootstrap Cointegration Test”, Economics Letters, 97, 185-190.
- World Bank (2005), Environmental Tax Reform: What Should Be Done and How to Achieve It, Washington: The International Bank for Reconstruction and Development.
- Yalçınkaya, Ö. & İ. Hüseyni (2016), “Tasarruf-Yatırım İlişkisi: Feldstein-Horioka Hipotezinin OECD Ülkeleri Açısından Değerlendirilmesi (1980-2013)”, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 31(1), 343-369.
- Yamazaki, A. (2017), “Jobs and Climate Policy: Evidence from British Columbia’s Revenue-Neutral Carbon Tax”, Journal of Environmental Economics and Management, 93, 197-216.
- Zhou, R. & K. Segerson (2012), “Are Green Taxes a Good Way to Help Solve State Budget Deficits?”, Sustainability, (4), 1329-1353.
Avrupa Birliği Ülkelerinde Çevre Vergilerinin Çevre, Ekonomik Büyüme ve İşsizlik Üzerindeki Etkisinin Ampirik Analizi
Yıl 2024,
Cilt: 32 Sayı: 59, 269 - 295, 31.01.2024
Sema Dirgen Öz
,
Hüseyin Güçlü Çiçek
Öz
Amacı çevre vergilerinin çevre, ekonomik büyüme ve işsizlik üzerindeki etkisini incelemek olan çalışmada 1998-2018 dönemi için 24 AB ülkesi üzerinde Panel Güçlendirilmiş Ortalama Grup Etkisi (Augmented Mean Group: AMG) yöntemi uygulanmıştır. Çalışma sonucunda literatürde ağırlıklı olarak yer bulan iyimser görüşü desteklemez nitelikte mevcut çevre vergisi politikalarının emisyonları azaltmadığı, ekonomik büyüme ve işsizlik üzerinde “çifte yarar” anlamında bir etkisinin olmadığı tespit edilmiştir. Çalışmada, çevre vergilerinden beklenen çevresel etkilere ulaşılabilmesi için çevre vergilerinin daha etkin vergi politikalarıyla çevresel kriterlere göre yeniden yapılandırılması, öncelikli amacı mali ya da ekonomik kaygılar değil çevreyi korumak olan vergilerin yaygınlaştırılmasının gerektiğine yönelik kanıtlar bulunmuştur.
Kaynakça
- Andersen, M.S. (2005), “Do ‘Green’ Taxes Work? Decoupling Environmental Taxes”, Public Policy Research, 12(2), 79-84.
- Arbolino, R. & O. Romano (2014), “A Methodological Approach for Assessing Policies: the Case of the Environmental Tax Reform at European Level”, Procedia Economics and Finance, 17, 202-210.
- Aydin, M. (2019), “The Effect of Biomass Energy Consumption on Economic Growth in BRICS Countries: A Country-Specific Panel Data Analysis”, Renewable Energy, 138, 620-629.
- Baltagi, B.H. (2005), Econometric Analysis of Panel Data, England: John Wiley & Sons Ltd.
- Barbieri, N. et al. (2021), Sustainability Transition and the European Green Deal: A Macro-Dynamic Perspective, EEA.
- Baumol, W.J. & W. Oates (1975), On Taxation and the Control of Externalities, United States of America: The University of Cambridge.
- Baumol, W.J. (1972), “On Taxation and the Control of Externalities”, American Economic Review, 62(3), 307-322.
- Bernard, J.-T. et al. (2018), “Effects of B.C.’s Carbon Tax on GDP”, USAEE Research Paper Series.
- Bovenberg, A.L. & R.A. De Mooij (1994), “Environmental Levies and Distortionary Taxation”, The American Economic Review, 84(4), 1085-1089.
- Carraro, C. et al. (1996), “Environmental Taxation and Unemployment: Some Evidence on the ‘Double Dividend Hypothesis’ in Europe”, Journal of Public Economics, 62, 141-181.
- CEC (1993), White Paper on Growth, Competitiveness and Employment, Luxembourg: Office for Official Publications of the European.
- Çınar, S. et al. (2012), “Kirlilik Yaratan Sektörlerin Ticareti ve Çevre: Gelişmiş Ülkeler ve Gelişmekte Olan Ülkeler Karşılaştırması”, Doğuş Üniversitesi Dergisi, 13(2), 212- 226.
- Daly, H.E. (1996), Beyond Growth: The Economics of Sustainable, Boston: Beacon Pres.
- Doğan, E. & A. Aslan (2017), “Exploring the Relationship Among CO2 Emissions, Real GDP, Energy Consumption and Tourism in the EU and Candidate Countries: Evidence from Panel Models Robust to Heterogeneity and Cross-Sectional Dependence”, Renewable and Sustainable Energy Reviews, 77, 239-245.
- Doğan, E. & F. Şeker (2015), “An Investigation on the Determinants of Carbon Emissions for OECD Countries: Empirical Evidence from Panel Models Robust to Heterogeneity and Cross-Sectional Dependence”, Environmental Science and Pollution Research, 23(14), 14646-14655.
- Eberhardt, M. & S. Bond (2009), Cross-Section Dependence in Nonstationary Panel Models: a Novel Estimator, Centre for the Study of African Economies.
- EC (2001), Environmental Taxes - A Statistical Guide, Luxembourg: European Communities.
- EC (2010), Europe 2020: A Strategy for Smart, Sustainable and Inclusive Growth, Brussels: European Commission.
- EC (2013), Environmental Taxes: A Statistical Guide, Luxembourg: European Union.
- EEA (2016), Environmental Taxation and EU Environmental Policies, Luxembourg: European Environment Agency.
- EEA (2021), Reflecting on Green Growth Creating a Resilient Economy within Environmental Limits, Copenhagen: European Environment Agency.
- Ekins, P. (1999), “European Environmental Taxes and Charges: Recent Experience, Issues and Trends”, Ecological Economics, 31, 39-62.
- Eurostat (2010), Environmental Statistics and Accounts in Europe, Belgium: European Commission.
- Gago, A. & X. Labandeira (2010), “Towards a Green Tax Reform Model”, Journal of Environmental Policy & Planning, 2(1), 25-37.
- Goodstein, E. (2003), “The Death of the Pigovian Tax? Policy Implications from the Double-Dividend Debate”, Land Economics, 76(3), 402-414.
- Goulder, L. (1995), “Environmental Taxation and the Double Dividend: A Reader’s Guide”, International Tax and Public Finance, 2, 157-183.
- Göçer, İ. (2013), “Ar-Ge Harcamalarının Yüksek Teknolojili Ürün İhracatı, Dış Ticaret Dengesi ve Ekonomik Büyüme Üzerindeki Etkileri”, Maliye Dergisi, (165), 215-240.
- Gökmen, G. (2012), “Environmental Tax and Economic Growth: A Panel Var Analysis”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, (40), 43-65.
- Greene, W.H. (2003), Econometric Analysis, New Jersey: Prentice Hal.
- Günaydın, İ. (2014), “Yeşil Vergiler Çevreyi Koruma ve İşsizliği Azaltma Amaçlarını Aynı Anda Sağlayabilir Mi?”, in: İ. Günaydın & T. Özsoy (eds.), Disiplinler Arası Bakış Açısı ile Çevre (108-136), İstanbul: Hiperlink.
- Hassan, M. et al. (2020), “Exploring the Link Between Energy Based Taxes and Economic Growth”, Environmental Economics and Policy Studies, 22, 67-87.
- He, P. et al. (2019), “Does the Double Dividend of Environmental Tax Really”, Ekoloji, 28(107), 49-62.
- Hey, C. (2005), “EU Environmental Policies: A Short History of the Policy Strategies”, EU Environmental Policy Handbook, 18-30.
- Hsiao, C. (2003), Analysis of Panel Data, United Kingdom: Cambridge University Press.
- Hur, G.-h. (2000), “Double Dividend Hypothesis of Environmental Tax in Republic of Korea: For Sustainable Development”, 2nd International Critical Geography Conference.
- Inglesi-Lotz, R. & E. Dogan (2018), “The Role of Renewable Versus Non-Renewable Energy to the Level of CO2 Emissions a Panel Analysis of Sub-Saharan Africa’s Вig 10 Electricity Generators”, Renewable Energy, 123, 36-43.
- İlgün, M.F. (2016), “Mali Sürdürülebilirlik: OECD Ülkelerine Yönelik Panel Veri Analizi”, Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 30(1), 69-90.
- Jaeger, W.K. (2003), Environmental Taxation and the Double Dividend, International Society for Ecological Economics, Internet Encyclopaedia of Ecological Economics.
- Kosonen, K. & G.J. Nicodème (2009), The Role of Fiscal Instruments in Environmental Policy, Center for Economic Studies and IFO Institute(CESifo), Munich.
- Lee, D.R. & W.S. Misiolek (1986), “Substituting Pollution Taxation for General Taxation: Some Implications for Efficiency in Pollution Taxation”, Journal of Environmental Economics and Management, 13, 338-347.
- Ligthart, J.E. (1998), “The Macroeconomic Effects of Environmental Taxes: A Closer Look at the Feasibility of ‘Win-Win’ Outcomes”, IMF Working Paper.
- Marten, M. & K. Dender (2019), The Use of Revenues from Carbon Pricing, OECD.
- Meadows, D. et al. (1972), The Limits to Growth: A Report for the Club of Rome’s Project on the Predicament of Mankind, A Potomac Associates Book.
- Metcalf, G. (2019), “On the Economics of a Carbon Tax for the United States”, Brookings Papers on Economic Activity, 405-484.
- Metcalf, G.E. & J.H. Stock (2020), “Measuring the Macroeconomic Impact of Carbon Taxes”, AEA Papers and Proceedings, 110, 101-106.
- Migliavacca, S. (2006), “Environmental Taxation and The Double Dividend Hypothesis”, in: Critical Issues on Environmental Taxation III (1-16), Pavia: Oxford University Press.
- Morley, B. & S. Abdullah (2014), “Environmental Taxes and Economic Growth: Evidence from Panel Causality Tests”, Energy Economics, (42), 27-33.
- Morley, B. (2010), “Environmental Policy and Economic Growth: Empirical Evidence from Europe”, Bath Economics Research Working Papers.
- Morley, B. (2012), “Empirical Evidence on the Effectiveness of Environmental Taxes”, Applied Economics Letters, 19(18), 1817-1820.
- Nerudová, D. & M. Dobranschia (2014), “Double Dividend Hypothesis: Can it Occur When Tackling Carbon Emissions?”, Procedia Economics and Finance, (12), 472-479.
- OECD (1992), The Polluter-Pays Principle, Paris: OECD.
- OECD (2017), Environmental Fiscal Reform: Progress, Prospects and Pitfalls, OECD.
- Özcan, B. & A. Arı (2014), “Araştırma-Geliştirme Harcamaları ve Ekonomik Büyüme İlişkisi: Panel Veri Analizi”, Maliye Dergisi, (166), 39-55.
- Parry, I.W. (1995), “Pollution Taxes and Revenue Recycling”, Journal of Environmental Economics and Management, (29), 64-77.
- Pearce, D. (1991), “The Role of Carbon Taxes in Adjusting to Global Warming”, The Economic Journal, 101(407), 938-948.
- Pearce, D. et al. (1989), Blueprint for A Green Economy, New York: Earthscan.
- Pesaran, M.H. & T. Yamagata (2008), “Testing Slope Homogeneity in Large Panels”, Journal of Econometrics, 142, 50-93.
- Pesaran, M.H. (2004), “General Diagnostic Tests for Cross Section Dependence in Panels”, IZA Discussion Paper No. 1240.
- Pesaran, M.H. (2007), “A Simple Panel Unit Root Test in the Presence of Cross-Section Dependence”, Journal of Applied Econometrics, 22, 265-312.
- Pesaran, M.H. et al. (2008), “A Bias-Adjusted LM Test of Error Cross-Section Independence”, Econometrics Journal, 11, 105-127.
- Pezzey, J. & A. Park (1998), “Reflections on the Double Dividend Debate”, Environmental and Resource Economics, 11(3-4), 539-555.
- Radulescu, M. et al. (2017), “Environmental Tax Policy in Romania in the Context of the EU: Double Dividend Theory”, Sustainability, 9(11), 1-20.
- Repetto, R. et al. (1992), Green Fees: How a Tax Shift Can Work for the Environment and the Economy, World Resources Institute.
- Schlegelmilch, K. & A. Joas (2015), “Fiscal Considerations in the Design of Green Tax Reforms”, in: Green Growth Knowledge Platform (1-50), Venice, Italy: Green Growth Knowledge Platform.
- Soares, C.A. (2011), “The Design Features of Environmental Taxes”, Doctoral Dissertation, The London School of Economics and Political Science.
- Speck, S. (2008), “The Design of Carbon and Broad-Based Energy Taxes in European Countries”, Vermont Journal of Environmental Law, 10, 31-59.
- Şahin, Y. (1999), “Türk Vergi Sisteminin Çevresel Vergiler Açısından Değerlendirilmesi”, Vergi Sorunları Dergisi, (133), 119-137.
- Şaşmaz, M.Ü. (2016), “Validity of Double Dividend Hypothesis in EU-15 Countries”, Global Journal on Humanities and Social Sciences, 2(2), 30-36.
- Terkla, D. (1984), “The Efficiency Value of Effluent Tax Revenues”, Journal of Environmental Economics and Management, 11, 107-123.
- Topal, M.H. (2017), “Çifte Kazanç Hipotezinin OECD Ekonomileri için Testi:Panel Eşbütünleşme ve Nedensellik Analizi”, Uluslararaı Bilimsel Araştırmalar Dergisi, 2(4), 1-20.
- Topallı, N. (2016), “CO2 Emisyonu ve Ekonomik Büyüme Arasındaki İlişki:Hindistan, Çin, Brezilya ve Güney Afrika için Panel Veri Analizi”, Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(1), 427-447.
- Tullock, G. (1967), “Excess Benefit”, Water Resources Research, 3(2), 643-644.
- Westerlund, J. & D.L. Edgerton (2007), “A Panel Bootstrap Cointegration Test”, Economics Letters, 97, 185-190.
- World Bank (2005), Environmental Tax Reform: What Should Be Done and How to Achieve It, Washington: The International Bank for Reconstruction and Development.
- Yalçınkaya, Ö. & İ. Hüseyni (2016), “Tasarruf-Yatırım İlişkisi: Feldstein-Horioka Hipotezinin OECD Ülkeleri Açısından Değerlendirilmesi (1980-2013)”, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 31(1), 343-369.
- Yamazaki, A. (2017), “Jobs and Climate Policy: Evidence from British Columbia’s Revenue-Neutral Carbon Tax”, Journal of Environmental Economics and Management, 93, 197-216.
- Zhou, R. & K. Segerson (2012), “Are Green Taxes a Good Way to Help Solve State Budget Deficits?”, Sustainability, (4), 1329-1353.