Green taxes: environment, employment and growth – GREEN TAXES
A fiscal reform is defined as ecological when it shifts the burden of taxation from, namely, labour and capital, to polluting activities, such as energy consumption, in order to obtain a double dividend: a better environmental quality and a less distortionary fiscal system.
A fiscal reform is defined as ecological when it shifts the burden of taxation from, namely, labour and capital, to polluting activities, such as energy consumption, in order to obtain a double dividend: a better environmental quality and a less distortionary fiscal system.
The project analyses and compares the potential of ecological tax reforms in three countries: Denmark, Italy and Sweden. In particular, the project aims at investigating the role of imperfect compliance and enforcement costs when such reforms are introduced. Computable General Equilibrium (CGE) models of the three economies are developed and used as main tools for the analysis. Policy conclusions are drawn from the comparison of results across the three countries.
FEEM is in charge of the analysis for Italy and participates in drawing the final policy conclusions.