Publication
Title
How to tell green from grey? Towards a methodological framework for evaluating the greening of national tax systems
Author
Abstract
In this paper, we evaluate four types of indicators that can be used for measuring the greening of a tax system: revenue-based indicators, single tax rates, aggregate tax-rate based indicators and the implicit tax rate on energy. We develop an evaluation framework, introducing two principal evaluation criteria: content validity and comprehensiveness, and four statistical criteria: data availability, comparison over time, international comparability and ease of aggregation. Additional analysis regarding the issue of weighting is carried out for the aggregate tax-rate based indicator. The theoretical and methodological evaluation is supplemented and validated empirically using recent data on the Belgian and Flemish tax system. Finally, conclusions are drawn with regard to the strengths and the weaknesses of the four types of indicators, and recommendations are made for further research. (C) 2016 Elsevier Ltd. All rights reserved.
Language
English
Source (journal)
Ecological indicators. - Amsterdam
Publication
Amsterdam : 2016
ISSN
1470-160X
DOI
10.1016/J.ECOLIND.2016.04.009
Volume/pages
71 (2016) , p. 229-238
ISI
000388157900024
Full text (Publisher's DOI)
UAntwerpen
Publication type
Subject
Law 
External links
Web of Science
Record
Identifier
Creation 05.03.2024
Last edited 06.03.2024
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