|
Title
|
|
|
|
Improving the methodology for measuring the greening of the tax system
| |
|
Author
|
|
|
|
| |
|
Abstract
|
|
|
|
| In this chapter, we first explore the theoretical concept of the ‘greening of a tax system’. Then we will explore alternative indicators measuring the greening of a tax system. We develop a simple analytical framework. In this, next to the revenue-based indicators, three alternative types of indicators are evaluated using seven evaluation criteria: validity, data availability, comparison over time, international comparability, ease of aggregation, inclusion of exemptions and tax cuts, and limited complexity. Finally, conclusions are drawn with regard to the strong points and the weaknesses of the four types of indicators, and recommendations are formulated for optimizing the analysis of the greening of a tax system. |
| |
|
Language
|
|
|
|
English
| |
|
Source (book)
|
|
|
|
Green taxation and environmental sustainability / Kreiser, L. [edit.]; et al.
| |
|
Source (series)
|
|
|
|
Critical issues on environmental taxation ; XII
| |
|
Publication
|
|
|
|
Cheltenham
:
Edward Elgar
,
2012
| |
|
ISBN
|
|
|
|
978-1-78100-902-4
| |
|
DOI
|
|
|
|
10.4337/9781781952184.00011
| |
|
Volume/pages
|
|
|
|
p. 3-16
| |
|