Determinants of tax innovation: The case of environmental taxes in Flemish municipalities
By John Ashworth, Benny Geys, Bruno Heyndels. 2006
112 citations recorded by the source corpus.
The setting of new taxes is a notably visible act that has potential political costs. This paper explores the setting of new environmental taxes across the 308 Flemish municipalities over the period 1991–1999. We find that first adoptions of a green tax are much less likely to occur during election years but are more likely if ones' peers/neighbours (defined both geographically and ideologically) already have the tax. In addition, whilst left-wing governments are more likely to set new taxes and coalitions are more likely to set the tax than single-party governments, the greater the fragmentation of the municipal government, the lower is the likelihood that a new tax will be set.
Subfields: Economics and Econometrics, Political Science and International Relations
View Paper: https://www.semanticscholar.org/paper/5ad0f875959996fafab72a6c81eaf05a79eb9d51
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In Economics and Econometrics
- Peter Sandholt Jensen
- Toke S. Aidt
- Paula Castro
- Martin Stadelmann
- Rajeev Kumar Goel
- Guglielmo Tosato
- Eugen Dimant
- Benjamin Powell
In Political Science and International Relations
Citations in the corpus
- Climate policy innovation in the South – Domestic and international determinants of renewable energy policies in developing and emerging countries (2014, background): “These theories have also been applied to the study of environmental policy adoption, for example by Knill et al. (2010) and Ashworth et al. (2006).”
- Effects of Unit-Based Garbage Pricing: A Differences-in-Differences Approach (2010, unknown): “Several studies found that the introduction of a tax is more likely if neighboring jurisdictions have already introduced such a tax (Ashworth et al. 2006; Berry and Berry 1992).”
- The taxman tools up: An event history study of the introduction of the personal income tax (2009, methodology): “The bene ts include diversi cation gains that arise because the same revenues when raised with more tax instruments can be collected at lower economic and political cost and an expansion gain that arises because more revenues can be raised at the same cost (see, e.g., Ashworth et al., 2005).”